In 2026, the general reduction in employer contributions will be reconfigured as follows single degressive general reduction (RGDU). Behind this regulatory change lies a technical parameter with major implications for your exemptions: the SMIC parameter. Prorata, forfaits jours, heures supplémentaires, absences… autant de situations qui en modifient le calcul — et donc le montant de vos allègements patronaux.
From RGCP to RGDU: what the reform changes
La RGDU s’applique aux rémunérations below 3 SMIC — au-delà de ce seuil, la réduction est nulle. Comme sous l’ancien dispositif, le montant de la réduction est obtenu en multipliant la gross annual salary contributions by a coefficient C.
The notable novelty lies in the new coefficient formula, qui s’appuie explicitement sur un paramètre SMIC au numérateur et introduit un power coefficient P = 1.75 :
Algorithm
C = Tmin + ( Tdelta × [ (1/2) × ( (3 × Annual SMIC / gross annual salary) - 1 ) ]P )
This calculation is based on three parameters:
T_min = 0.0200 - guaranteed minimum exemption of 2 %
T_delta = 0.3781 (FNAL 0.10 %) or 0,3821 (FNAL 0.50 %)
Maximum coefficient value : T_min + T_delta = 0,3981 or 0,4021 according to applicable FNAL
Le paramètre SMIC « de référence » n’est pas une valeur fixe : il s’adapte à la situation de chaque salarié et aux événements de paie survenus dans l’année.
Discover our infographic: From RGCP to RGDUReference values for the SMIC parameter in the RGDU
The calculation is based on a SMIC annual = 1,820 × SMIC hourly rate. As of January 1, 2026, the hourly minimum wage is set at 12,02 € (excluding Mayotte), giving an annual SMIC of 21 876,40 €.
In monthly terms, the reference SMIC corresponds to 1/12 of this annual SMIC, i.e. 1 823,03 € or, to simplify: 151.67 h × €12.02 = €12.02 1 823,07 €.
Maximum coefficient value : T_min + T_delta = 0,3981 or 0,4021 according to applicable FNAL
What SMIC rate should I use?
The applicable rate is en vigueur sur la période d’emploi rémunérée. En cas de revalorisation du SMIC en cours d’année, la valeur annuelle retenue correspond à la somme des valeurs calculées avant et après l’évolution, We have also developed a period-based approach.
Case of employees paid below the «standard» rate»
Certains salariés (apprentis, contrats de professionnalisation, jeunes de moins de 18 ans sans 6 mois d’expérience dans la branche) sont rémunérés à un taux inférieur au SMIC « normal ». Pour autant, c’est le SMIC à sa valeur entière which is used to calculate the RGDU coefficient.
SMIC and RGDU parameters: when and how to prorate?
Le paramètre SMIC fait l’objet de numerous adjustments according to contractual situations and attendance events. Here are the rules to master.
Part-time employees: the ratio of contractual to statutory working hours
For a part-time employee, the SMIC is prorated according to the ratio between :- The contractual working hours (excluding overtime and complementary hours),
- And the corresponding legal period over the period.
En cas de changement de durée du travail en cours d’année (passage temps plein/temps partiel, avenant…), le SMIC annuel est calculé en découpant l’année par périodes homogènes.
If the contractual duration is less than 35 h, For full-time employees, the SMIC is prorated by the ratio of collective working hours to 35. For part-time employees, the mechanism produces a double prorata (contractual duration / collective duration) × (collective duration / 35), which is simply contractual duration / 35.
Package days: 218 days as a full-time reference
- Package = 218 days → SMIC for full-time work (1,820 h/year or 151.67 h/month)
- Package less than 218 days → SMIC corrected by the ratio days worked / 218
- Since the January 1, 2026, the SMIC can also be increased pour les jours travaillés au-delà de 218, dans le cadre du mécanisme de rachat de jours de repos (assimilés à des heures supplémentaires — conversion à confirmer par l’administration)
Annual hourly rates: the 1,607-hour threshold
- Package less than 1,607 h → annual SMIC prorated by the ratio package hours / 1,607
- Package more than 1,607 h → no prorata, but application of the rule of SMIC increase par le nombre d’heures supplémentaires rémunérées
Overtime, complementary hours and SMIC parameters
Le nombre d’heures retenu pour le paramètre SMIC est augmenté du nombre d’heures supplémentaires ou complémentaires rémunérées, sans prise en compte des majorations de salaire. Cette majoration s’applique après les éventuels prorata liés à la situation du salarié.
There are two categories of overtime:- Structural overtime overtime: included in the collective working week (e.g. 37 h/week with 2 h structural) or in a package already including overtime → included in the basic SMIC wage
- Occasional overtime : effectuées au-delà de l’horaire collectif ou du forfait → s’ajoutent en plus au paramètre SMIC
Absences and incomplete years: the direct impact on RGDU
La gestion des absences n’est pas seulement un enjeu social : elle directly conditions the SMIC parameter and, consequently, the amount of your employer's RGDU exemptions.
Suspension with full pay
When the contract is suspended and remuneration is maintained in full, the «usual» SMIC is used - possibly prorated for the duration of the work (part-time, etc.), as if the employee had been present.
Suspension without retention or with partial retention
Le SMIC du mois d’absence est corrigé par le rapport entre la gross salary actually paid et celle qui aurait été versée pour un mois complet de présence, hors éléments de rémunération non affectés par l’absence (ENA).
Entry or exit during the year
La valeur du SMIC retenue pour le mois d’entrée ou de sortie est corrigée par le rapport entre la remuneration actually paid and that which would have been due for a full month - excluding ENA.
Point de vigilance 2026
La notion d’« éléments non affectés par l’absence » (ENA) évolue depuis janvier 2026. Est considéré comme assigned par l’absence tout élément dont le montant est réduit strictement proportionnellement au temps d’absence. Les éléments unallocated - 13th month bonus, annual bonuses, compensatory allowances for sick leave, etc. - are to be exclude from the SMIC proratization calculation, tant au numérateur qu’au dénominateur.
Special cases: employees not covered by the monthly wage system and road hauliers
Employees who do not work on a monthly basis or have no fixed working hours
For seasonal, temporary or casual workers, the SMIC is adjusted according to the number of hours worked. contractual working hours over the period of presence, up to a limit of 1,820 h/year or 151.67 h/month. If the duration cannot be determined, we use the product of the SMIC hourly wage multiplied by the legal or collective duration applicable.
Road haulage: specific RGDU coefficients
- Long-haul / Long-distance (équivalence 43 h) : SMIC majoré d’un coefficient 45/35. Les heures supplémentaires au-delà de la durée d’équivalence s’ajoutent sans application du coefficient.
- Short distance (39-hour equivalent): coefficient 40/35. The same logic applies to overtime.
4 ways to manage RGDU without risk
Secure your RGDU calculations by making them traceable, consistent and auditable. Without changing your organizational choices, four levers structure a robust approach :
1
Mapping populations with specific rules - part-time work, atypical collective working hours, flat-rate days and hours, equivalence sectors, employees not paid monthly.
2
Qualify hours with precision - distinguish between structural and occasional hours, overtime and complementary hours, and check that the SMIC parameter is populated with paid hours, without extra pay.
3
Securing events during the year - entry/exit, increase in minimum wage, change in working hours, full-time/part-time switchover, fixed-price agreements: each event calls for a breakdown by period.
4
Aligner politique d'absence et traitement paie/DSN - salary maintenance, neutralization of absences, ENA treatment: a misalignment has a direct impact on the SMIC parameter and your tax exemptions.
Secure your RGDU 2026 with G.A.C. Group expertise
Every tenth of a point of C coefficient miscalculated translates directly into loss of earnings or risk of URSSAF adjustment. G.A.C. Group's experts can help you transform the complexity of SGR into an HR performance lever:- Auditing your SMIC parameters et identifier les zones de risque et d’optimisation dans vos calculs de cotisations patronales
- Financial planning l’impact de la RGDU sur vos charges sociales 2026
- Securing your compliance URSSAF before any inspection
- Train your payroll teams aux nouvelles règles du paramètre SMIC et à la notion d’ENA
Don't let the complexity of RGDU weigh on your bottom line. Our consultants analyze your situation and provide you with a costed projection, tailored to your structure and your challenges.
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