For any information please log on to www.urssaf.fr or contact us by email at sfe@urssaf.fr. The AT rate from 01/01/2026 is set at 0.73% for EESEF (risk code 511TH) and at 0.79% 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.