Structural reformAdoptedSocial benefitsNational

Social convergence in Mayotte: extension of the Social Security Code and alignment of benefits

Ordinance No. 2026-647 of 22 July 2026 extends the Social Security Code to Mayotte, mainly from 1 January 2028, and speeds up the convergence of benefits and levies with the rest of France. It provides in particular: mainland income ceilings for the basic allowance of the early childhood benefit and the childcare supplement (1 January 2027), then for the family supplement (1 July 2027); a basic allowance rate equal to 60% of the mainland rate on 1 April 2027; family supplement rates aligned with the mainland by 1 April 2031 at the latest; wider access to the solidarity complementary health cover; application of the standard CSG and CRDS in Mayotte from 2028 with a progressive convergence factor (for the CRDS, 20% of the standard rate in 2028 rising to 100% in 2036); a 2027-2036 path for revaluing the amounts in Article 23 of the 2026 Social Security Financing Act on contributions in Mayotte.

Measure originators

InitiatorGVT
Jean-Pierre Farandou
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2027

Measure impact

Families, insured persons and employers in Mayotte: family benefit parameters brought closer to the mainland from 2027, coverage under Social Security Code rules from 2028, and a gradual increase in levies (CSG, CRDS, contributions) up to the standard regime in 2036.

Official references

Law number: Ordonnance n° 2026-647 du 22 juillet 2026 (convergence sociale à Mayotte)
Official Journal: JORF n° 0170 du 23 juillet 2026

Procedure timeline

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

100%
2 / 2 steps
Completed
23 July 2026

Publication in Official Journal

Phase 2 – Ordinance
Publication de l'ordonnance n° 2026-647 au JORF n° 0170
Completed
23 July 2026

Immediate application

Phase 2 – Ordinance

Ordonnance provisoire

Entrée en vigueur des dispositions applicables dès la publication ; prestations familiales en 2027, extension du code de la sécurité sociale au 1er janvier 2028, convergence jusqu'en 2036