Tax increaseProposedSocial security and healthcareNational

CSG on sickness and workplace accident daily benefits: reduced 6.2% rate replaced by the 9.2% rate

The reduced rate of CSG (general social contribution) applied to social security daily benefits (sickness, workplace accidents and occupational diseases) would be abolished. These benefits would be subject to the 9.2% rate instead of 6.2%. The measure would apply to income paid from 1 January 2027.

Measure originators

InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Impact on public finances
Would bring in 540 m €/yr2027 estimate · Social security
Source of the estimate: PLF 2027 – Évaluations préalables des articles du projet de loi, p. 30 (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

Example from the impact assessment: for workplace accident/occupational disease benefits equal to the gross minimum wage (SMIC, €1,867), CSG would rise from €116 to €172 per month.

Official references

Law number: PLF 2027 (AN n° 3210), art. 2 (II)

Procedure timeline

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

67%
2 / 3 steps
Pending
20 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 la première partie du projet de loi
Completed
7 October 2026

Committee examination

Parliamentary process

Amendements

Article adopté sans modification en commission des finances (première partie)
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

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