It’s official, the special status of Junior Enterprises has just been included in law no. 2022-1616 of December 23, 2022 on financing social security for 2023. This announcement follows the work carried out by the CNJE (Confederation National Junior Enterprises) while the status of JEs was threatened.
At the end of 2022, we spoke to you about the threat hovering around the status of Junior Enterprises. It must be said that they have a very specific functioning which allows students to professionalize and JEs not to have to pay social security contributions. And it is also on this point that the status of Junior Enterprises was threatened, since certain public authorities considered that it was necessary to reclassify JEs as employers.
A legal framework for the status of Junior Enterprises
Apart from the letter from Bérégovoy of 1984 which defines their exceptional tax status and the letter and ministerial decree of 1988 which define their exceptional social status, no text legally regulates the activity of Junior Enterprises. This is now done with law no. 2022-1616 which concerns the financing of social security for 2023.
In article 14 of this law, paragraphs I to V, the status of JEs is clearly defined. It explains in particular that social contributions and contributions are calculated by mutual agreement between the student association and the student who carries out a mission for the Junior-Enterprise.
For its part, the CNJE welcomes the legal framework of the status of JEs. On Instagramthe organization explains: “ After 54 years of existence, this legislative progress rewards the commitment of hundreds of thousands of Junior Entrepreneurs promoting the entrepreneurial spirit and the development of the employability of students throughout France. We would like to thank all those who support the JE concept, schools, students, stakeholders, partners as well as the elected officials who took up the subject in October, from the National Assembly to the Senate. We look forward to continuing to grow this model while ensuring that it develops its impact on our ecosystems. »
