Single social security exemption ceiling for termination payments set at one annual social security ceiling
The article would unify the social security treatment of termination payments (dismissal, negotiated termination, compulsory retirement, termination of office): they would be excluded from the base for CSG (general social contribution) and contributions up to one PASS (annual social security ceiling, €48,060 in 2026). Above 10 PASS (5 PASS for company officers), the whole payment would be subject to contributions. The measure would apply to terminations taking effect from 1 January 2027.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Additional revenue estimated at €440m in 2027 for all social security bodies (including €290m for basic schemes, €140m for Agirc-Arrco/Unédic, €10m for CADES). According to Annex 9, 95% of recipients receive a payment below one PASS and are not affected.
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