Seafarers' notional wages from 1 April 2026: basis for shipowner contributions, social contributions and pensions
The order of 19 March 2026 raises, from 1 April 2026, the notional wages used to calculate shipowner contributions and the contributions and pensions of merchant navy, yachting, fishing and marine farming seafarers (ENIM scheme). The twenty categories range from €14,820.80 a year (€41.17 a day) for category 1 to €76,867.05 a year (€213.52 a day) for category 20.
Measure originators
No official estimate found for this measure.
Measure impact
Since 1 April 2026, seafarers' contributions and their shipowners' contributions, as well as pensions calculated on these bases, rely on the new notional wage for each category (for example €30,020.35 a year in category 8).
Official references
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Publication in Official Journal
Entry into force
Immédiate ou à la date prévue