Structural reformIn effectSocial benefitsNational

Disabled adults' allowance (AAH) of sheltered-workshop (Esat) workers calculated on last-quarter income

Decree No. 2026-547 of 25 June 2026 changes how the disabled adults' allowance (AAH) is calculated for recipients working in a sheltered employment establishment or service (Esat): entitlement is now assessed on income for the last quarter rather than for the year before last. The new method applies to allowances due from 1 October, 1 November or 1 December 2026 depending on the month the entitlement began. Decree No. 2026-548 of the same day accordingly abolishes the flat-rate income assessment for people starting work in an Esat (from the same dates) and specifies how local elected officials' allowances are taken into account in AAH resources (from 28 June 2026).

Measure originators

InitiatorEPR
Stéphanie Rist
Ensemble pour la République
Impact on public finances

No official estimate found for this measure.

Effective date
1 October 2026

Measure impact

Esat workers receiving the AAH have their allowance recalculated each quarter on the basis of recent income, for allowances due from October, November or December 2026 depending on the month their entitlement began. Local elected officials receiving the AAH are affected by the clarified rules on how their allowances are counted.

Official references

Law number: Décrets n° 2026-547 et n° 2026-548 du 25 juin 2026
Official Journal: JORF n° 0149 du 27 juin 2026

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
3 / 3 steps
Completed
1 October 2026

Entry into force

Application

Immédiate ou à la date prévue

Calcul trimestriel applicable aux allocations dues à compter du 1er octobre 2026 pour les droits ouverts en janvier, avril, juillet ou octobre ; 1er novembre et 1er décembre 2026 pour les autres
Completed
28 June 2026

Entry into force

Application

Immédiate ou à la date prévue

Entrée en vigueur des décrets le lendemain de la publication (dont la prise en compte des indemnités des élus locaux)
Completed
27 June 2026

Publication in Official Journal

Publication
Actors
Sébastien Lecornu, Stéphanie Rist, David Amiel
Publication des décrets n° 2026-547 et n° 2026-548 du 25 juin 2026 au Journal officiel, pris sur le rapport de la ministre de la santé