Figures:
Fraud Detected by the Assurance Maladie
According to the report unveiled on March 20, 2025, the Assurance
Maladie identified and stopped fraud totaling 628 million euros in
2024, an increase of 35% compared to the previous year. According
to Thomas Fatôme, General Manager of the Caisse Nationale
d'Assurance Maladie (Cnam), this figure reflects "an
intensified mobilization."
Please Note:
Reduction in Exemptions from Employee Contributions for
Apprenticeships
In accordance with Article 23 of the LFSS for 2025, Decree No.
2025-290 of March 28, 2025, officially published in the Journal
Officiel on March 30, 2025, confirms the reduction in the portion
of remuneration exempt from employee contributions, from 79% to 50%
of the SMIC (minimum wage). This provision applies to
apprenticeship contracts signed after March 1, 2025.
AGIRC-ARRCO Circular No. 2025-6-SG-DRJ
The circular of March 19, 2025, disseminates rider No. 23 signed
on December 18, 2024, by the social partners amending the ANI of
November 17, 2017. This amendment ensures that employees on reduced
daily work schedules, regardless of their level of remuneration,
can access the AGIRC-ARRCO contribution maintenance scheme based on
the remuneration they would have received if they were working
full-time, even if they are not eligible for the basic scheme.
Health Payment
A decree published in the Journal Officiel on March 25, 2025,
increases the reference amount used to calculate the "health
payment" or "health voucher," in accordance with
Article L. 911-7-1 of the Social Security Code. For 2025, this
amount is set at 21.50 euros, compared with 20.75 euros in
2024.
Schedule:
DSN: Employers subject to the Obligation d'Emploi des Travailleurs Handicapés (Obligation to Employ Disabled Workers) must submit their annual declaration for 2024 via the DSN of April 2025, with a deadline of May 5 or May 15, depending on the case.
News from the BOSS (Social security official bulletin):
Social Rescrits
According to a press release dated April 2, 2025, a new
environment dedicated to general social Rescrits has been
integrated into the Bulletin officiel de la sécurité
sociale (BOSS), with opposable Rescrits being progressively added
to reinforce accessibility to the law regarding social
contributions.
The Judge Has Ruled That:
URSSAF Inspection: The Importance of the Inspector's
Signature on the Checks (Cass. Civ 2e, 20-03-2025, No.
23-10.061)
In this case, 38 companies belonging to the same group were
subject to an URSSAF inspection by four collection inspectors. The
letter of observations was signed by only one of them. In this
ruling, the Court de Cassation (final court of appeal) first
emphasizes that when several URSSAF agents have participated in an
inspection, the letter of observations must be signed by each of
them; otherwise, the inspection is null and void. However, it
specifies that in the case of concerted and simultaneous
inspections of several companies within the same group, the letter
of observations sent to each company must be signed by the
inspector who personally carried out the verification of each
company's individual situation.
Indemnity for Occupation of the Employee's Home in a
Professional Capacity (Cass. Soc., 19-03-2025, No. 22-17.315
F-B)
The Court de Cassation (final court of appeal) has ruled that an
action for payment of compensation for the occupation of an
employee's home for business purposes is an action related to
the performance of the employment contract. Therefore, it is
time-barred after two years from the date on which the person
bringing the action knew or ought to have known of the facts
enabling them to exercise their right.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
