Good news for employers! 📢 Decree no. 2025-174 of February 22, 2025 has finally been published, bringing major changes to aid for hiring apprentices. All the more reason to boost your recruitment efforts while benefiting from attractive financial support! 💰✨

📌 What you need to know about the new apprenticeship grants

💶 What are the new aid amounts?

✅ €2,000 for companies with 250 or more employees 🏢
✅ €5,000 for companies with fewer than 250 employees 🏠
✅ €6,000 for hiring a disabled apprentice ♿💼

👉 These aids are a real lever for boosting apprenticeship and facilitating the integration of young people into the professional world.
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🎯 Why is this an opportunity not to be missed?

📈 Recruit more easily: this aid helps absorb part of the cost of hiring an apprentice, reducing the financial burden on your company.

🎯 Train tomorrow's talent: by integrating apprentices, you invest in skills and prepare the future of your structure.

📢 Add value to your company: by investing in training, you demonstrate your commitment to the professional integration of young people and people with disabilities.

⚡ Don't miss out on these aids! Make sure you apply in time to benefit.
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📌 Changes to social contribution exemptions

💡 A djustment of tax exemptions for apprentices

⬇ Change in exemption threshold: previously set at 79% of SMIC, it is now lowered to 50% of SMIC 📉

⬆ S alaries in excess of 50% of the SMIC will now be subject to CSG/CRDS 💸

🔍 In practical terms, what are the consequences?

✔ If the apprentice receives remuneration of less than 50% of the SMIC 👉 he remains exempt from employee contributions (social security and supplementary pension) ✅

✔ If the apprentice earns more than 50% of the SMIC 👉 he will have to pay social charges, which may slightly impact his net salary 📉💰
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⚠ Pay attention to how your OPCO pays for training!

🔎 F unding levels can change, so it's essential to get the facts right before taking on an apprentice.

💡 O ur recommendations:

📌 C heck the conditions for financing your apprentice's training with your OPCO to avoid any nasty surprises.

📌 Anticipate possible budget adjustments to secure your investment in training.

📌 Optimize your aid management by keeping abreast of regulatory changes and ensuring that all administrative procedures are followed.
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📢 Things to remember

✅ Increased financial aid to make it easier to hire apprentices
✅ Adjustments to social security exemptions, with a threshold set at 50% of the SMIC
✅ Increased vigilance over whether your OPCO pays for training.

👀 Thinking of recruiting an apprentice? Contact us at Monceau CPA for tailor-made support in managing your apprenticeship scheme! 📞💼

📢 Apprenticeship, the opportunity to combine performance and societal commitment! 🚀🎓