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Structural reformIn effectEmployment and contributionsNational

Single tapering general reduction (RGDU) of employer contributions

Merger of the general reduction and the reduced health/family contribution rates into a single tapering reduction applying up to 3 times the SMIC (minimum wage).

Measure originators

General rapporteurLIOT
Charles de Courson
Libertés, Indépendants, Outre-mer et Territoires
General rapporteurLR
Jean-François Husson
Les Républicains
InitiatorGVT
Amélie de Montchalin
Gouvernement
InitiatorEPR
Roland Lescure
Ensemble pour la République
Impact on public finances
Brings in 1.4 bn €/yr2026 estimate · Social security
Source of the estimate: Sénat - Avis sur le PLFSS 2026 (a25-126) (Indirect official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2026

Measure impact

Three schemes replaced by a single tapering relief from 0 to 3 times the SMIC. Minimum exemption threshold: 2%. Employer supplementary pension contribution rises from 2.02% to 2.11%. Major simplification of payroll.

Official references

Law number: Loi n° 2026-103 du 19 février 2026 (LFI 2026)

Sources

Spartes - Réduction générale dégressive unique RGDU 2026Analysis
1 January 2026

Procedure timeline

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

100%
4 / 4 steps
Completed
19 February 2026

President of the Republic signature

Promulgation

Publication au Journal officiel

Actors
Président de la République, Gouvernement
Loi n° 2026-103 promulguée - RGDU - Réduction des cotisations patronales
Source
Completed
23 January 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

National Assembly considered Finance Bill 2026 adopted via article 49.3 on January 23, 2026. Motion de censure was rejected. This legislative action should appear in timeline as a completed parliamentary debate/vote phase.
Source
Completed
1 January 2026

Administrative implementation

Application

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

Entrée en application de la réduction des cotisations patronales RGDU
Source
Completed
15 December 2025

Debate and vote

Parliamentary process
Senate voted on Finance Bill 2026 first reading on December 15, 2025. Result: adopted with 187 votes for, 109 against. This is a critical step preceding the National Assembly votes and should be documented in the timeline.
Source