Reduced health (-6 points) and family (-1.8 point) contribution rates kept for employers outside the single general reduction
Sections V and VI of article 40 of the 2026 Social Security Financing Act keep, for pay that does not benefit from the single degressive general reduction, a 6-point cut in the employer health insurance contribution rate (below a ceiling set by decree between 2.5 and, for some special schemes, 2.25 times the minimum wage) and a 1.8-point cut in the family allowance contribution rate (below 3.5 or 3.3 times the minimum wage), from 1 January 2026.
Measure originators
No official estimate found for this measure.
Measure impact
Employers concerned (notably those with specific exemptions that cannot be combined with the general reduction, and some special-scheme companies) keep reduced health and family contribution rates in 2026, while these reductions are abolished for other employers and merged into the single general reduction.
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
President of the Republic signature
Publication au Journal officiel