In episode 1, Our experts have analyzed the key measures of the draft Social Security Financing Act 2026 (PLFSS 2026).
Following review by the Social Affairs Committee, certain measures in the 2026 Social Security Financing Bill have been amended, deleted, or added.
Here is the analysis carried out by our experts;
The employer contribution increased to 40% for contractual terminations and retirements
This measure was removed in committee.
Elimination of the exemption from payroll taxes on apprentices' wages
This measure was removed in committee.
In addition, an amendment aimed at completely eliminating CSG/CRDS contributions for apprentices was passed.
Increase in the social security contribution base to 8%
This measure was removed in committee.
Towards a return to total tax exemption for overtime?
This measure was adopted in committee.
In addition, the removal of the annual cap of €7,500 per year has been adopted.
The measures that have been removed may be reintroduced by the government during their examination in a public session before members of parliament.