New taxProposedSocial security and healthcareNational

New contribution from medical device suppliers based on reimbursed amounts

The article would create a contribution payable by suppliers of medical devices and health products other than medicines, based on 70% of the amounts reimbursed by health insurance for these products (Art. L. 245-5-7 and L. 245-5-8 of the CSS, Social Security Code). The rate would be 3.6% for the contribution due for 2027, payable by 1 November of the following year. It would also make generic listing on the LPP (list of reimbursable products and services) conditional on an individual identification code and certification.

Measure originators

InitiatorEPR
David Amiel
Ensemble pour la République
InitiatorEPR
Stéphanie Rist
Ensemble pour la République
InitiatorGVT
Jean-Pierre Farandou
Gouvernement
Impact on public finances
Would bring in 150 m €/yr2027 estimate · Social security
Source of the estimate: PLFSS 2027 – Annexe 9 (fiches d'évaluation préalable) (Indirect official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2027

Measure impact

Revenue estimated at €150m per year for health insurance from 2027. According to Annex 9, in the first year this scheme is intended to replace the yield of the safeguard clause.

Official references

Law number: PLFSS 2027 (AN n° 3211), art. 9

Procedure timeline

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

33%
1 / 3 steps
Pending
27 October 2026

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 solennel prévu à l'Assemblée nationale sur l'ensemble du projet de loi
Pending
12 October 2026

Committee examination

Parliamentary process

Amendements

Examen en commission des affaires sociales de l'Assemblée nationale (du 12 au 16 octobre 2026)
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLFSS 2027 en Conseil des ministres et dépôt à l'Assemblée nationale