Young farmers' exemption opened to farm partners who become farm operators
Article 10 of the 2026 Social Security Financing Act adds a II to Article L. 731-13 of the Rural Code: people who have worked for at least five years as partner ('collaborateur') of a farm operator and who then choose operator status receive the young farmers' partial contribution exemption, with no age condition, provided they commit to working mainly or exclusively as farm operator for at least five years. Decree No. 2026-757 of 8 August 2026 sets the procedure (sworn statement sent to the MSA fund).
Measure originators
No official estimate found for this measure.
Measure impact
Applies to farm partners, often spouses of farmers, who become farm operators after five years as partners: they gain access to the tapering partial exemption previously reserved for young farmers. Applies to contributions due from 1 January 2027.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
EntrĂ©e en vigueur de la mesure et mise en Ćuvre par l'administration
Publication in Official Journal
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si Ă©chec CMP
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)