New taxIn effectSocial security and healthcareNational

Employer contribution penalty linked to senior employment

Increase in employer old-age insurance contributions for companies with 300 or more employees that do not negotiate an action plan to support the employment of experienced workers.

Measure originators

InitiatorGVT
Bruno Le Maire
Gouvernement
General rapporteurDR
Thibault Bazin
Droite Républicaine
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2026

Measure impact

Companies with at least 300 employees that have not negotiated an annual agreement or action plan for the employment of experienced workers are subject to a penalty on their employer old-age insurance contributions. The scheme aims to encourage large companies to retain and recruit older workers.

Official references

Law number: LFSS 2026

Procedure timeline

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

100%
5 / 5 steps
Completed
1 January 2026

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur du malus sur les cotisations patronales d'assurance vieillesse pour les entreprises sans accord emploi seniors
Completed
30 December 2025

President of the Republic signature

Promulgation

Publication au Journal officiel

Actors
Président de la République, Gouvernement
LFSS 2026 promulguée - Malus cotisations patronales pour les entreprises ≥ 300 salariés sans plan emploi seniors
Completed
30 December 2025

Possible referral to Constitutional Council

Constitutional review

Décision de conformité / censure partielle

Examen constitutionnel du 30 décembre 2025
Completed
12 December 2025

Debate and vote

Parliamentary process
Rejet au Sénat en deuxième lecture, déclenchant la procédure de troisième lecture à l'Assemblée nationale
Completed
14 October 2025

Committee examination

Parliamentary process

Amendements

Première lecture à l'Assemblée nationale (commission puis séance)