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Two months of incapacity for work after the guaranteed salary period: SMEs are exempt from the 30% solidarity contribution on incapacity benefits

04/06/2025
In brief

A 30% solidarity contribution now applies to employers during two months of primary incapacity following the guaranteed salary period. SMEs with fewer than 50 employees are exempt, as are certain workers with short or irregular assignments. An SME Plan is being prepared to ease their administrative burden.

For the past 4 months, the Minister for the Middle Classes, Self-Employed Workers and SMEs, Eléonore SIMONET, has been conducting a series of field visits to meet self-employed workers and SMEs. Following these various meetings, she wishes to clarify a matter that is, rightly, causing concern among small business structures.

Indeed, while the Government has decided that, from now on, during the two months of primary incapacity for work following the guaranteed salary period, employers will be required by the NSSO to pay a 30% contribution on the primary incapacity benefit, it has nevertheless exempted SMEs with fewer than 50 employees from this mechanism. For SMEs, the current situation does not change.

It is also worth recalling that certain sectors are excluded from this measure. The contribution is not due for certain categories of workers employed for fairly short and irregular periods spread throughout the year, namely temporary workers, workers with a flexi-job, casual workers in agriculture and horticulture, casual workers in the hospitality industry, casual workers in the funeral sector, childminders and apprentices.

The Government agreement provides for a comprehensive plan for the prevention and reintegration of the long-term sick. In implementing this measure, the Minister is therefore ensuring that the specific characteristics of SMEs are taken into account.

For Minister SIMONET: “Self-employed workers play a crucial role in our economy. They take risks, create value and are the engine of local employment. This is by no means about increasing their burden, quite the opposite! The SME Plan I am currently preparing will aim to make their lives easier, in particular by reducing their administrative burden.”

Automatically translated from French. Read the original