New Measure to Support Young Graduates and Private Enterprises
As of January 1, 2026, private companies that hire higher education graduates will benefit from a partial or total exemption of the employer's contribution to the legal social security regime. This measure, provided for by the 2026 Finance Act, aims to facilitate the professional integration of young graduates while supporting the competitiveness of companies.
How the System Works
The system operates according to a 5-year decreasing scale:
- 100% in the first year
- 80% in the second year
- 60% in the third year
- 40% in the fourth year
- 20% in the fifth year
Concrete Benefits
In practical terms, the State will gradually take over the social security contributions, thereby reducing the recruitment cost for employers and encouraging the hiring of qualified profiles.
Legal Framework
This measure was introduced under Article 13 of the 2026 Finance Act and is part of the amendment to Article 17 of Law No. 94-28 of February 21, 1994, on the Social Security Code, which now provides for a specific exemption scheme for employer contributions for young graduates hired in the private sector.
