Key payroll figures for 2026: SS ceiling, SMIC and contribution rates

Anticipate social changes and secure your declarations with our complete summary of 2026 indicators.

Every year, payroll managers and HR departments have to adapt their settings to new social data. To help you do this, our experts have compiled the following infographics key contribution indicators :

  • Social Security ceilings : the new hourly, monthly and annual amounts for your bracket calculations.

  • SMIC 2026 hourly and monthly values at January 1.

  • Lightweighting schemes : the updated formula for the general degressive reduction and the new rates for the Specific flat-rate deduction (DFS).

  • Taxation : a focus on mobility payments to adjust your costs by geographic zone.

Payroll and social security contributions Values and variables 2026

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Control your costs: social security audit

Variables 2026 make payroll management more complex. An error in parameter setting or incorrect application of the mobility payment can generate invisible additional costs or risks of adjustment.

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