The status of Junior Enterprises has been threatened for several months. In question? The status of students who carry out missions for JE which would be too close to salaried status. For certain organizations, contributions should be paid by Junior Enterprises that call on these stakeholders. Today, the government announced its support for an amendment in favor of the establishment of an exceptional status.
For several months, the JE (and the CNJE) have joined forces with a law firm to assert their exceptional status. Indeed, ACOSS and UNEDIC (national inter-professional union for employment in industry and commerce) were contacted to report the difficulties encountered by JEs whose status is threatened. These student associations are criticized for not paying social security contributions for those whose work is, according to certain public organizations, similar to wage employment.
The special status of Junior Enterprises
Junior Enterprises have always had a special status. However, there is no legal or regulatory text which governs this exceptional status, allowing them to call on speakers, in the form of students commissioned by the JEs, without having to pay social security contributions.
Today, only Bérégovoy’s letter of 1984 defines the exceptional tax status. This is also accompanied by ministerial decrees from 1988. On the other hand, the status of students who carry out these missions for Junior Enterprises is not defined by law, which poses a problem for various public bodies today. .
The government supports the JE
For several months, Yanis Gannouni, president of the CNJE, Marie Trüb, vice-president of the CNJE, and the various presidents of French Junior-Enterprises have therefore contacted the deputies of their constituency in order to highlight the importance of a status derogation for JE. If they were required to pay social security contributions on the work of those involved, many would indeed go out of business.
On October 20, 2022, Gabriel Attal, Minister of Action and Public Accounts, spoke before the National Assembly to demonstrate the government’s support for an amendment in favor of JE. He explains that it is necessary to clarify the regime to which students are affiliated. He also takes the opportunity to pay tribute to the work carried out by those who are committed to Junior Enterprises.
It’s historic: the Government, like 270 deputies from all sides, gave its support to the amendment aimed at securing the status of Junior Enterprises.
This is a new step for a movement that has existed for 54 years. #PLFSS2023 #WeAreI pic.twitter.com/e6dwUEFmyg
— Marie Trüb (@Marie_Trub) October 21, 2022