Thresholds of the reduced health and family contribution rates based on the minimum wage of 31 December 2023
Article 20 of the 2024 Social Security Financing Act replaces the 2.5 minimum-wage ceiling (6-point cut in the employer health contribution) and the 3.5 minimum-wage ceiling (1.8-point cut in the family allowance contribution) with an amount set by decree, which may not be lower than 2.5 and 3.5 times the minimum wage applicable on 31 December 2023. Decree No. 2023-1329 uses the higher of that amount and twice the current minimum wage.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
From January 2024 pay, minimum wage increases after 31 December 2023 no longer raise the eligibility thresholds: fewer salaries qualify for the reduced rates, raising employer contributions on those salaries. On 1 January 2025 the thresholds were lowered to 2.25 and 3.3 times the current minimum wage (the 31 December 2023 reference remaining only for certain specific schemes), and both schemes were then merged into the single degressive reduction on 1 January 2026.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Publication in Official Journal
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si Ă©chec CMP
Joint committee
DĂ©saccord Ă©ventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)