SAP Knowledge Base Article - Preview

3575519 - PY-FR: PLFSS 2025 and Apprentice Contribution Exemption Limit Changes

Symptom

  • A query has been raised regarding the PLFSS 2025 and the reduction of the exemption limit for employee contributions from 79% to 50% for apprentices.
  • If the legal change affects special contracts signed from a specific date, impacting the calculation of basic remuneration or the contribution exemption basis, employers must maintain two calculation methods for the same type of contract.


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Environment

  • SAP ERP
  • Human Resources
  • Payroll
  • France

Product

SAP ERP all versions

Keywords

PLFSS 2025, Apprentice, Contribution, Exemption Limit, SAP ERP, Payroll, France, Legal Change. , KBA , PY-FR , France , How To

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