Occupational injury annuities and compensation for pesticide victims excluded from the farm contribution base
Article 26 of the 2026 Social Security Financing Act supplements Article L. 731-14 of the Rural Code: amounts paid to self-employed farmers for occupational diseases and workplace accidents, or as compensation for diseases caused by pesticides, listed in point 8 of Article 81 of the General Tax Code, are excluded from their social contribution base.
Measure originators
No official estimate found for this measure.
Measure impact
Farmers compensated for a workplace accident, an occupational disease or a pesticide-related disease no longer pay social contributions on these amounts. Applicable since 1 January 2026.
Official references
Sources
Procedure timeline
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Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP