Overseas territories: farmers' contribution exemption kept without conditions or time limit when the 40 weighted hectare threshold is exceeded

Article 27 of the 2026 Social Security Financing Act amends the last paragraph of Article L. 781-6 of the Rural Code, which exempts farmers in Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Barthélemy and Saint-Martin from health, pension and family contributions up to 40 weighted hectares. When this threshold is exceeded, keeping the exemption is no longer limited to a single calendar year, conditional on diversifying production or bringing uncultivated land into use, or capped at five years. Decree No. 2026-865 of 17 September 2026 repeals the corresponding Articles D. 781-21 to D. 781-23.