Tax increaseAdoptedSocial security and healthcareNational

Ircantec: higher contribution rates in 2028 and 2029

Decree No. 2026-926 of 5 October 2026 sets the contribution rates of Ircantec, the supplementary pension scheme for contract staff of the State and public authorities, under the 2026-2029 four-year plan adopted by its board on 11 December 2025. Bracket A (below the social security ceiling), employee / employer: 2.24% / 3.36% until 31 December 2027, 2.30% / 3.45% in 2028, 2.36% / 3.54% from 2029. Bracket B: 5.56% / 10.04% until 31 December 2027, 5.86% / 10.09% in 2028, 6.16% / 10.14% from 2029. The decree applies to contributions due from 1 January 2027; 2027 rates are unchanged, with increases on 1 January 2028 and 1 January 2029.

Measure originators

InitiatorGVT
Jean-Pierre Farandou
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2028

Measure impact

Public-sector contract staff and their public employers: higher supplementary pension contributions in 2028 and again in 2029 (bracket A: +0.12 point employee and +0.18 point employer over two years; bracket B: +0.60 point employee and +0.10 point employer).

Official references

Law number: Décret n° 2026-926 du 5 octobre 2026
Official Journal: JORF n° 0233 du 6 octobre 2026

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

50%
1 / 2 steps
Pending
1 January 2028

Entry into force

Application

Immédiate ou à la date prévue

Première hausse des taux de cotisation (2,30 % / 3,45 % en tranche A, 5,86 % / 10,09 % en tranche B) ; seconde hausse au 1er janvier 2029
Completed
6 October 2026

Publication in Official Journal

Publication
Publication du décret n° 2026-926 au JORF n° 0233