{"id":397403,"date":"2025-10-31T17:40:49","date_gmt":"2025-10-31T16:40:49","guid":{"rendered":"https:\/\/group-gac.com\/?p=397403"},"modified":"2025-11-03T09:19:35","modified_gmt":"2025-11-03T08:19:35","slug":"plfss-2026-ce-qui-va-changer-pour-la-paie-et-la-masse-salariale","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/plfss-2026-what-will-change-for-payroll-and-total-payroll-costs\/","title":{"rendered":"2026 Social Security Financing Bill: what will change for payroll and total payroll costs"},"content":{"rendered":"
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The Social Security Financing Bill (PLFSS) 2026<\/strong><\/a>, presented against a backdrop of budgetary constraints and the quest for efficiency in the social system, includes a number of measures impacting on payroll and payroll management.<\/strong>
Here are the key developments to anticipate now.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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The employer contribution increased to 40% for contractual terminations and retirements<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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The employer's contribution<\/strong> on indemnities paid in the event of individual contractual termination or retirement would increase from 30% to 40%<\/strong>.<\/p>

Impacts<\/strong>\u00a0Increase in the cost of negotiated departures and workforce management plans.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Elimination of the exemption from payroll taxes on apprentices' wages <\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Exemption from employee contributions<\/strong> on the remuneration of apprentices<\/strong> up to 50% of the SMIC would be completely deleted<\/strong> except for CSG\/CRDS from January 1, 2026.<\/p>

Impact<\/strong> reduction in net income for apprentices.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Increase in the social security contribution base to 8%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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FS 8% will now include :<\/p>

  • the employer's contribution to the financing of meal vouchers,<\/li>
  • CESU,<\/li>
  • vacation vouchers (for their tax-exempt portion),<\/li>
  • personal assistance,<\/li>
  • financing sports facilities,<\/li>
  • contributions from employers to finance social and cultural activities or services (gifts and vouchers, although it is not clear whether this will apply to those granted by the CSE).<\/li><\/ul>

    Impacts<\/strong> Increase in the cost of employee benefit policies and the CSE budget.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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    Creation of additional birth leave<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    \u00a0It would be 1 or 2 months for the father or mother, possibly both at the same time, to be taken :<\/p>

    • following maternity leave<\/li>
    • and\/or paternity leave.<\/li><\/ul>

      Impact <\/strong>: business continuity, replacement planning.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      JEI: Further increase in the \u00abresearch expenditure\u00bb criterion\u00bb <\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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      The \u00abresearch expenditure\u00bb criterion would increase from 20% to 25%. Consequently, for JECs, the range for this criterion would be 5% to 25%.<\/p>

      Impac<\/strong>t: potential loss of eligibility in the event of a reduction in R&D investment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      Physician-prescribed sick leave capped <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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      The PLFSS provides for :<\/p>

      • A cap at 15 days (city)<\/strong> or 30 days (hospital)<\/strong> for initial stops,<\/p><\/li>

      • An overall cap of 3 years<\/strong> IJSS sickness benefits,<\/p><\/li>

      • AT\/MP: capping at 4 years<\/strong> of IJSS for the same condition. Beyond that: the will be transferred to the employer.<\/strong><\/p><\/li><\/ul>

        Impact <\/strong>: probable decrease in sick leave<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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        Reduction in LODEOM exemptions <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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        Need help identifying the implications of the 2026 Social Security Financing Bill? Let's take the time to discuss it!<\/h3><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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