Tax decreaseIn effectEmployment and contributionsNational
Payroll tax: allowance extended to endowment funds
Article 39 of the 2026 Social Security Financing Act adds endowment funds (fonds de dotation) to the bodies entitled to the payroll tax allowance under article 1679 A of the General Tax Code.
Measure originators
InitiatorSER
Catherine Conconne
Socialiste, Écologiste et Républicain
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2026
Measure impact
Endowment funds that employ staff now benefit from the annual payroll tax allowance previously reserved for associations and similar non-profit bodies, on the tax due from the entry into force of the law.
Official references
Law number: Loi n° 2025-1403 du 30 décembre 2025 (LFSS 2026), art. 39
Official Journal: JORF n° 0306 du 31 décembre 2025
Sources
Loi n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026, article 39Official
31 December 2025
31 December 2025
19 November 2025
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
30 December 2025President of the Republic signature
Promulgation
Publication au Journal officiel
Promulgation de la loi n° 2025-1403 de financement de la sécurité sociale pour 2026 (article 39), publiée au JORF n° 0306 du 31 décembre 2025
Completed
16 December 2025National Assembly has the final say
Parliamentary process
Si échec CMP
Vote result
Adopted
Adoption définitive du PLFSS 2026 par l'Assemblée nationale (lecture définitive)