Apprenticeship: Declining pay

Apprenticeships are work-linked training. It is governed by an employment contract which allows, on the one hand, periods of training in company and, on the other hand, in a training center to be completed alternately. A way for apprentices to be in close contact with the professional world.

Why are wages falling?

So far, the apprentice was exempted from all wage contributions up to a maximum of 79% of the Smic. Below this percentage, his net salary was therefore almost identical to the gross salary.

Since 1^er march 2025, higher payroll taxes are reducing apprentices' wages. A measure which falls within Article 22 of the Social Security Financing Act 2025.

Apprenticeship contracts signed before 1^er March 2025 are not affected.

Retail social contributions

In all companies with more than 10 employees, the threshold for exemption from social contributions is lowered to 50 % (instead of 79%) of the Smic (approximately EUR 900 gross). The share of earnings above this threshold is now subject to the standard wage contributions. Apprentices receiving at least 50% of the Smic will be charged under the CSG and the CRDS, compulsory social contributions intended to finance the Social Security.

For more information on the apprenticeship contract and compensation changes, see the fact sheet Apprenticeship contract of Service-Public.fr.