Tax increaseIn effectSocial benefitsNational
Employer contribution rate to the local and hospital civil servants' pension fund (CNRACL) raised by 3 points a year from 2025 to 2028
Decree 2025-86 of 30 January 2025 raises the old-age contribution rate paid by employers of staff affiliated to the CNRACL: 34.65% in 2025, 37.65% in 2026, 40.65% in 2027 and 43.65% in 2028, up from 31.65%.
Measure originators
InitiatorGVT
Éric Lombard
Gouvernement
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2025
Measure impact
Local authorities and public hospitals pay 3 extra contribution points each year on their civil servants' pay, 12 points more in 2028 than in 2024.
Official references
Law number: Décret n° 2025-86 du 30 janvier 2025
Official Journal: JORF n° 0026 du 31 janvier 2025
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
60%
3 / 5 steps
Pending
1 January 2028Entry into force
Application
Immédiate ou à la date prévue
Taux porté à 43,65 %.
Pending
1 January 2027Entry into force
Application
Immédiate ou à la date prévue
Taux porté à 40,65 %.
Completed
1 January 2026Entry into force
Application
Immédiate ou à la date prévue
Taux porté à 37,65 %.
Completed
31 January 2025Publication in Official Journal
Publication
Publication du décret n° 2025-86 au JORF n° 0026.
Completed
1 January 2025Entry into force
Application
Immédiate ou à la date prévue
Taux de 34,65 % pour les périodes d'emploi courant à compter du 1er janvier 2025.