In summary
01
A one-page timeline of key dates, from January 2026 to 2027.
02
The 2026 Parameters: Social Security ceiling, a two-fold increase in the minimum wage, and a freeze on the reference minimum wage for the RGDU.
03
Additional Maternity Leave: Eligibility, Deadlines, Compensation, Transitional Filing via net-entreprises, and Three Practical Q&As (Payroll Delay, Health Insurance, Paid Time Off).
04
Overtime, mutually agreed terminations, older workers
05
RGDU: The formula’s parameters, the actual impact of the transition, and the 2027 deadline on contractual minimum wages below the SMIC.
06
Pay Transparency: What the Bill Proposes, by Employee Headcount Bracket, and the Job Classification Initiative.
07
Substitute DSN: the CRM 120/124/132 reliability verification routine, including the two current substitutable anomalies.
08
Triggering Event: The Principle of Linkage to the Period of Employment, the Relevant Factors, and the Three Exceptions to Be Aware Of.
Why download this document?
A reference guide to ensure the accuracy of your payroll for the second half of 2026 and prepare for projects in 2027.
The questions asked by your peers during the webinar, Payroll and Social Security Contributions Updates: What You Need to Know at Midyear
...where they find well-reasoned answers.
The Complete Financial Results for the First Half of 2026
- This 16-page report contains all the news items presented during our July 7, 2026, webinar
- Enriched by the answers provided to participants' questions
Need personalized support?
Our payroll and social security experts help you ensure compliance with your obligations and plan ahead for the 2027 deadlines.