Regulatory changeIn effectSocial security and healthcareNational

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

InitiatorHOR
Bertrand Bouyx
Horizons & Indépendants
Amendment authorEPR
Michel Lauzzana
Ensemble pour la République
Amendment authorHOR
Nathalie Colin-Oesterlé
Horizons & Indépendants
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2026

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

Law number: Loi n° 2025-1403 du 30 décembre 2025 (LFSS 2026), art. 32
Official Journal: JORF n° 0306 du 31 décembre 2025

Procedure timeline

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

100%
4 / 4 steps
Completed
1 January 2026

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur de l'article 32 avec la loi
Completed
30 December 2025

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2025-1403 de financement de la sécurité sociale pour 2026, publiée au JORF n° 0306 du 31 décembre 2025
Completed
16 December 2025

National Assembly has the final say

Parliamentary process

Si échec CMP

Vote result
Adopted
Adoption définitive du PLFSS 2026 par l'Assemblée nationale en lecture définitive (247 pour, 232 contre, scrutin n° 4758)
Completed
7 November 2025

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote result
Adopted
Adoption en séance publique de l'amendement n° 407 (première lecture à l'Assemblée nationale)