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The AT rate from 01/05/2025 is set at 0.76% for EESEF (risk code 511TH) and at 1.07% for VRP (risk code 511TG).
In January 1st 2025, the amount of the legally required minimum wage (SMIC) has been raised up to :
- hourly gross smic : 11,88 euros,
- gross smic, on a month basis (35 hours a week) : 1 801,80 euros.
Contributions to vocational training and the training levy
In accordance with Article L.6131-1 of the Labor Code, employers whose company does not have a place of business in France (referred to in Article L243-1-2 of the French Social Security Code) are not liable for contributions to vocational training and the training levy.