Other news for May 2025

Profit-sharing and Participation

Employers who pay profit-sharing and/or participation bonuses to their employees must inform them of the sums allocated for the year 2024. Employees then have a period of 15 days to request either the immediate payment of these bonuses (in part or in full) or their deposit in an employee savings plan (company or inter-company savings plan, collective company retirement savings plan, etc.). Profit-sharing and participation must be paid to employees by the end of the fifth month following the end of the accounting year at the latest. In other words, no later than May 31, 2025, for companies that closed their budget year on December 31, 2024.

Flood Assistance

Employers and self-employed workers whose activity has been affected by the recent floods in Gironde and Dordogne can benefit from support from URSSAF. Specifically, employers can request an extension of the deadlines for the payment of their social security contributions, without penalties or late fees. In addition, URSSAF specifies that it will be understanding towards employers who are temporarily unable to file their declarations due to the floods.

Unemployment Insurance Contribution

In 2017, a temporary exceptional contribution was introduced, increasing the rate of unemployment insurance contribution that employers are liable for on the remuneration due to their employees. The rate of this contribution thus increased from 4 to 4.05%. The good news is that this exceptional contribution has been abolished by the new unemployment insurance agreement! It is therefore no longer applicable for employment periods starting on or after May 1, 2025. As a result, from this date, the unemployment insurance contribution payable by employers is reduced to 4%.

Freeze on Mileage Scales

Bad news for motorists and users of motorized two-wheelers. The scales used to assess vehicle expenses incurred for professional purposes on a flat-rate basis have not been increased this year, marking the second consecutive year without an increase. Therefore, they remain identical to last year’s scales.