Daily sickness benefits: 50% of long-term illness benefits and all workplace accident benefits would become taxable
Daily benefits paid for an ALD (long-term illness), currently tax-exempt, would become taxable on 50% of their amount. The partial (50%) exemption for daily benefits paid for workplace accidents and occupational diseases (AT/MP) would be abolished. The AT/MP revenue would go towards restoring the finances of the AT/MP branch of social security.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Tax gain of €620m in a full year (excluding withholding tax); including withholding tax, €965m in 2027, of which €450m from ALD benefits and €515m from AT/MP benefits.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Committee examination
Amendements
Council of Ministers
Validation interne