Management packages: social contribution rules aligned on tax rules and made permanent
Article 17 of the 2026 Social Security Financing Act links the social treatment of management package gains to Article 163 bis H of the General Tax Code created by the 2025 Finance Act: the specific employee contribution under Article L. 137-42 of the Social Security Code now applies to the fraction of the net gain exceeding the limit set by that article (three times the company's financial performance), and point 8 of II of Article L. 242-1 is repealed. The social regime, previously limited to transactions until 31 December 2027, is made permanent. These rules apply retroactively to transactions carried out from 15 February 2025.
Measure originators
No official estimate found for this measure.
Measure impact
Applies to employees and executives who make gains on shares acquired in return for their duties (management packages, often in leveraged buyouts): the social treatment of these gains now follows the same dividing line as their taxation, for disposals and transactions since 15 February 2025, with no end date.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
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)
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration