For any information please log on to www.urssaf.fr or contact us by email at sfe@urssaf.fr In the absence of a vote on the Social Security Financing Act for 2025, the decrees on the rate of accident at work could not be published before 31 December. Consequently, the 2024 contribution rate, risk code 511TH at 0.77% (for sales representatives, risk code AT 511TG at 0.96%) will apply until the new rates are published. As soon as a Social Security Financing Act is promulgated and the relevant decrees issued, the new 2025 rate will be published and applied. In January 1st 2024, the amount of the legally required minimum wage (SMIC) has been raised up to hourly gross smic 11,65 euros, gross smic, on a month basis (35 hours a week) 1 766,92 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.