Medicines safeguard clause: 20% of the contribution allocated by place of production
Article 32 of the 2026 Social Security Financing Act changes how the safeguard clause contribution is shared among companies (II of Article L. 138-12 of the Social Security Code): the share allocated by the amount reimbursed by health insurance falls from 70% to 50%, and 20% is allocated according to the share of the company's medicines produced in the European Union, with a coefficient from 4 (20% or less produced in the EU) to 0 (more than 80%).
Measure originators
No official estimate found for this measure.
Measure impact
Companies whose medicines are mostly produced in the European Union bear a smaller share of the safeguard clause contribution; those producing mainly outside the EU bear a larger share.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)