In 2025, the rules on apprenticeship exemptions and grants are changing. Here is a clear and simple summary of the main changes you need to be aware of. 1.
1. Fewer exemptions from social security contributions for apprentices
Until now, apprentices have benefited from exemptions on a large proportion of their social security contributions. From 1st March 2025, these exemptions will be reduced:
- Fewer exemptions Social security contributions for apprentices will now be exempt only for 50 % (compared with 79 % previously).
- End of CRDS Apprentices will also have to pay this contribution, like other employees.
- Income tax Until now, apprentices' salaries were exempt from tax up to a certain limit. From now on, they will have to pay income tax, like all employees.
2. Less Aid for Employers Recruiting Apprentices
The financial assistance available to companies for taking on an apprentice will also change:
- Companies with fewer than 250 employees they will receive 5 000 € for the first year of an apprenticeship contract.
- Companies with 250 employees or more aid is reduced to 2 000 € for the first year of the contract.
- Bonus for disabled apprentices additional aid of 6 000 € is provided and may be combined with other aid.
Need help understanding these changes?
These changes could have a significant impact on businesses and apprentices. If you have any questions or would like some personalised support, our firm is on hand to help you navigate these new rules.
Don't hesitate to contact us to find out more!
