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
No official estimate found for this measure.
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
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Publication in Official Journal
Immediate application
Ordonnance provisoire