Question 14702 — social and medico-social institutions

Summary

Mr. Éric Michoux questions the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty on the consequences of the subjection to the apprenticeship tax of all actors in the non-profit private sector, as provided for by the finance law for 2026. This measure leads to an increase in charges equivalent to 0.68% of the payroll for these structures, in a financial context already particularly constrained. Indeed, establishments in the medico-social sector are facing a limited increase in their allocations, estimated on average at 0.93%, even though forecast inflation is around 1.4%. This tax evolution appears difficult to sustain for structures whose model is based on disinterested management and the absence of profit motive. It also intervenes in a context of strong budgetary tension, accentuated by the level of the National Health Insurance Expenditure Objective (ONDAM) set in the social security financing law for 2026. The first estimates made by players in the sector show an overall financial impact of around 35 million euros, which represents a significant burden for already weakened non-profit structures. In this context, he asks her what measures the Government intends to take to review liability to the apprenticeship tax.

Machine translation from French. The official text remains authoritative.

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