Tax increaseProposedIncome taxNational

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

InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Impact on public finances
Would bring in 965 m €/yr2027 estimate · State
Source of the estimate: PLF 2027 – Évaluations préalables des articles du projet de loi, p. 30 (Official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
31 December 2026

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

Law number: PLF 2027 (AN n° 3210), art. 2 (I C, D, E)

Procedure timeline

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

67%
2 / 3 steps
Pending
20 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la première partie du projet de loi
Completed
7 October 2026

Committee examination

Parliamentary process

Amendements

Article adopté sans modification en commission des finances (première partie)
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale