Pharmaceutical companies' turnover contribution: new supplementary contribution of 6.45% (4.01% below €50m)

Article 28 of the 2026 Social Security Financing Act rewrites Article L. 245-6 of the Social Security Code. The contribution paid by pharmaceutical companies on their turnover now has three parts: a basic contribution of 0.20%, an additional contribution of 1.6% on reimbursable medicines, and a new supplementary contribution on turnover from medicines covered by health insurance (excluding generics, products under a flat reimbursement rate and reference products priced below a threshold set by decree), at 6.45%, or 4.01% for companies with turnover under €50m, in 2026. The total due under the supplementary contribution and the safeguard clause is capped at 10% of turnover. This supplementary part takes over the yield previously expected from the safeguard clause.