{"id":11864,"date":"2025-04-07T00:00:00","date_gmt":"2025-04-06T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/apprentissage-la-fin-du-regime-social-de-faveur\/"},"modified":"2025-04-07T00:00:00","modified_gmt":"2025-04-06T22:00:00","slug":"apprentissage-la-fin-du-regime-social-de-faveur","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/apprentissage-la-fin-du-regime-social-de-faveur\/","title":{"rendered":"Apprentissage\u202f: la fin du r\u00e9gime social de faveur\u202f?"},"content":{"rendered":"<p>Apr\u00e8s la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025, le d\u00e9cret abaissant le seuil d\u2019exon\u00e9ration des cotisations sociales d\u2019apprentis embauch\u00e9s depuis le 1er mars 2025 est paru. L\u2019occasion de faire un rappel sur le nouveau r\u00e9gime social de la r\u00e9mun\u00e9ration de l\u2019apprenti\u2026<\/p>\n<h2>Un plafond d\u2019exon\u00e9ration qui passe de 79 % \u00e0 50 % de la valeur du SMIC<\/h2>\n<p>Rappelons que, jusqu\u2019au 1er mars 2025, la r\u00e9mun\u00e9ration vers\u00e9e aux apprentis embauch\u00e9s avant cette date \u00e9tait exon\u00e9r\u00e9e de cotisations sociales sur la part inf\u00e9rieure ou \u00e9gale \u00e0 79 % du SMIC.<\/p>\n<p>En d\u2019autres termes, l\u2019employeur ne payait les cotisations sociales que sur la part de la r\u00e9mun\u00e9ration de l\u2019apprenti sup\u00e9rieure \u00e0 79 % de la valeur du SMIC, le cas \u00e9ch\u00e9ant.<\/p>\n<p>C\u2019est la loi de financement de la S\u00e9curit\u00e9 sociale qui, dans un souci de rationalisation des co\u00fbts publics li\u00e9s \u00e0 l\u2019apprentissage, a abaiss\u00e9 ce plafond d\u2019exon\u00e9ration de 79 % \u00e0 50 % de la valeur du SMIC.<\/p>\n<p>Concr\u00e8tement, le salaire vers\u00e9 \u00e0 tous les apprentis embauch\u00e9s depuis le 1er mars 2025 est soumis \u00e0 cotisations sociales sur la part de la r\u00e9mun\u00e9ration exc\u00e9dant 50 % de la valeur du SMIC applicable pendant le mois consid\u00e9r\u00e9.<\/p>\n<p>Parall\u00e8lement \u00e0 ce nouveau r\u00e9gime social, notez que cette m\u00eame part de la r\u00e9mun\u00e9ration exc\u00e9dant 50 % du SMIC est aussi d\u00e9sormais soumise \u00e0 la CSG et \u00e0 la CRDS, ici encore, pour les contrats conclus depuis le 1er mars 2025.<\/p>\n<p>Dans le silence du d\u00e9cret et de la loi, des pr\u00e9cisions de l\u2019administration restent attendues sur la question de l\u2019appr\u00e9ciation de cette limite de 50 %.<\/p>\n<p>Affaire \u00e0 suivre donc\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051393046#:~:text=Objet%20%3A%20le%20texte%20pr%C3%A9voit%20l,de%20ce%20salaire%20minimum%20auparavant.\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2025-290 du 28 mars 2025 relatif \u00e0 l&#8217;abaissement du seuil d&#8217;exon\u00e9ration des cotisations salariales des apprentis<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/apprentissage-la-fin-du-regime-social-de-faveur\" target=\"_blank\">Apprentissage : la fin du r\u00e9gime social de faveur\u202f? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_apprentissageregimesocialfaveur.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apr\u00e8s la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025, le d\u00e9cret abaissant le seuil d\u2019exon\u00e9ration des cotisations sociales d\u2019apprentis embauch\u00e9s depuis le 1er mars 2025 est paru. L\u2019occasion de faire un rappel sur le nouveau r\u00e9gime social de la r\u00e9mun\u00e9ration de l\u2019apprenti\u2026<\/p>\n","protected":false},"author":0,"featured_media":11865,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-11864","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Apprentissage\u202f: la fin du r\u00e9gime social de faveur\u202f? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/apprentissage-la-fin-du-regime-social-de-faveur\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Apprentissage\u202f: la fin du r\u00e9gime social de faveur\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s la loi de financement de la S\u00e9curit\u00e9 sociale pour 2025, le d\u00e9cret abaissant le seuil d\u2019exon\u00e9ration des cotisations sociales d\u2019apprentis embauch\u00e9s depuis le 1er mars 2025 est paru. 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