The Government proposed in its draft budget for 2026 presented on Tuesday, October 14, to end the contribution exemptions enjoyed by apprentices, which would automatically reduce their net salary. This draft budget still needs to be voted on in Parliament, where it can be widely modified to find compromises with political oppositions, recalled Prime Minister Sébastien Lecornu on Tuesday, October 14, in his general policy speech.
Before 2025, apprentices benefited from significant salary exemptions from contributions or the general social contribution (CSG), which meant that their net salary was very close to their gross salary.
In 2025, this advantage will have already been reduced and the part of your salary that exceeds 50% of the gross minimum wage (about 900 euros) will become subject to employee contributions and the CSG. The presented draft budget proposes to go further and completely eliminate this exemption, which should weigh even more on the take-home pay of trainees if this provision is approved.
Measure limited to contracts entered into after 2026
A measure justified by the Government by the fact that “the rights of apprentices are identical to those of employees and must (…) be financed.” These would only be new contracts concluded from January 2026. The Lecornu government presented a draft budget that combines a tax increase and spending control to restore degraded public accounts and promised to suspend the pension reform before Parliament, which will have the final say.
Approved by the Council of Ministers, the draft State Budget (PLF) and Social Security Budget (PLFSS) will now be examined in Parliament, at the last moment, to allow their adoption before December 31. This draft budget also provides for a freeze on social benefits and retirement pensions in 2026.
Source: BFM TV
