Higher uncapped employer old-age contribution offset by a lower occupational-injury contribution
Decree No. 2025-1446 raises the uncapped employer old-age insurance contribution in the general scheme to 2.11% from 1 January 2026 (8.55% employer on the capped portion, unchanged), offset by a simultaneous cut in the occupational accidents and diseases (AT-MP) contribution rate. Rates in several special schemes rise by 0.09 point. The decree adjusts the maximum coefficients of the single degressive reduction and sets the pay thresholds for the health and family contribution rate reductions under Article 40 of the 2026 social security financing act.
Measure originators
No official estimate found for this measure.
Measure impact
For pay from 1 January 2026, employers pay 2.11% old-age contribution on the full salary, offset by a lower AT-MP rate. Eligibility thresholds for the health and family rate reductions are set between 2.25 and 3.5 times the reference minimum wage. The transfer itself does not change total labour cost.
Official references
Sources
Procedure timeline
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Publication in Official Journal
Entry into force
Immédiate ou à la date prévue