Several significant developments in France are set to impact businesses and social security, offering insights for auditors and international businesses.
The Court of Auditors has proposed reducing exemptions from company contributions, particularly the Fillon reductions, due to a significant increase in their volume since introduction.
The apprenticeship tax structure is also evolving. Employers can allocate the "balance" portion of the apprenticeship tax to fund initial technological and vocational training through the SOLTEA platform, accessible from May 26, 2025, to October 24, 2026.
Discussions on pension governance and management have concluded, with a proposal to replace the annual system review with a board of directors. This will be framed by an enabling law and a national interprofessional agreement, with further negotiations scheduled for June 2025.
A draft law aims to modernize meal vouchers, making the existing derogation permanent, allowing the purchase of all food products, and removing geographical restrictions on their use.
The EU is also reviewing social security coordination regulations, with a proposal to simplify A1 certificate rules for short-term secondments, potentially waiving the requirement for trips up to 30 days.
Finally, a draft decree proposes lowering the minimum age for phased retirement to 60, effective for pensions starting September 1, 2025.