Sharecropping landlords: no affiliation to the farmers' social security scheme when the lease excludes cost sharing
Article 9 of the 2026 Social Security Financing Act (LFSS 2026) supplements Article L. 722-7-1 of the Rural Code: a sharecropping landlord is no longer automatically affiliated to the social security scheme for self-employed farmers when the lease provides, expressly or under long-standing custom, that operating costs are not shared between tenant and landlord.
Measure originators
No official estimate found for this measure.
Measure impact
Applies to sharecropping landlords whose lease puts all operating costs on the sharecropper, such as 'métayage franc' in Champagne vineyards: they no longer owe self-employed farmer contributions on this income. Applicable since 1 January 2026.
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
National Assembly has the final say
Si échec CMP
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)