Pilot scheme: farmers' contributions calculated on an estimate of the current year's income
Article 16 of the 2026 Social Security Financing Act creates, on a pilot basis until 31 December 2028, an option allowing farm operators to have their social contributions calculated on an estimate of their professional income for the current year, with an adjustment the following year based on final income. It repeals Article 21 of the LFSS 2025. Decree No. 2026-889 of 24 September 2026 sets the rules: an annual option, taken online between 1 October of the previous year and 31 March, irrevocable for the year, for 2027 and 2028.
Measure originators
No official estimate found for this measure.
Measure impact
Farm operators (except those on a flat-rate basis) can, for 2027 and 2028, pay contributions based on their estimated income for the year instead of past years' income, with an adjustment no later than 30 November of the following year. Option open since 1 October 2026; a government evaluation report is due by 31 December 2027.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Entry into force
Immédiate ou à la date prévue
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)