{"id":418468,"date":"2025-12-11T15:44:32","date_gmt":"2025-12-11T14:44:32","guid":{"rendered":"https:\/\/group-gac.com\/?p=418468"},"modified":"2025-12-11T16:28:44","modified_gmt":"2025-12-11T15:28:44","slug":"plfss-2026-avenir-statut-jei-adoption-deputes","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/plfss-2026-future-status-jei-adoption-deputies\/","title":{"rendered":"2026 Social Security Financing Bill: adoption by lawmakers and uncertainty about the future of the JEI status"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

The adoption of the 2026 Social Security Financing Bill by lawmakers in its second reading has reignited the debate on changes to the Young Innovative Company (JEI) scheme<\/strong>. The issues at stake concern both the level of R&D requirements and the extension of the scheme, while the parliamentary process continues and could still change the framework applicable in 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

Adoption at second reading, but outcome still uncertain<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Tuesday, December 9, 2025 marks an important milestone in the allocation of the social security budget for 2026. Members of Parliament have adopted at second reading<\/strong> The Social Security Financing Bill, which focuses in particular on support for innovative start-ups.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

An outcome still hanging in the balance of parliamentary proceedings<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Neither the 2026 Social Security Financing Bill nor the 2026 Budget Bill have been definitively adopted at this stage.<\/strong>. The PLFSS is being examined in its final reading in the Senate, as part of the end-of-year parliamentary procedure, and may still be subject to adjustments.<\/p>

The 2026 draft finance bill is currently being discussed by a joint committee tasked with finding a compromise between representatives of the National Assembly and the Senate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

Minimum R&D rate increase ruled out<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Since October 14, members of parliament and senators have been engaged in intense discussions about measures affecting innovation policy. The government proposed raising the minimum share of research and development expenditure in a company's expenses from 20% to 25% in order to qualify for the JEI status<\/a>, in order to focus more on companies that invest heavily in R&D.<\/p>

This proposal was rejected by both chambers, which considered, in particular, that the intensity criterion had already been tightened recently as part of the 2025 Finance Act. This rejection reflects the desire not to further reduce the pool of eligible companies, in a context where the region's attractiveness in terms of innovation remains a key issue<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tDon't miss out on any tax news about measures to promote innovation.<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t

Reminder: a far-reaching reform already implemented by the 2024 Finance Act<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

As a reminder, the Finance Act for 2024<\/strong><\/a> had already significantly overhauled the JEI regime<\/strong>. The text had reserved the benefit of tax breaks (particularly in terms of income tax) for companies created before January 1, 2007.er<\/sup> January 2024.<\/p>

At the same time, exemptions from employer social security contributions for R&D staff remained open to all companies meeting the eligibility criteria for JEI status, with no restriction on the date of creation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

Towards an extension of the JEI regime until 2028?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Beyond the level of R&D requirements, discussions also focus on the lifespan of the scheme. As part of the 2026 Finance Bill, the Senate adopted amendments aimed at extending the JEI scheme for three additional years, until December 31, 2028<\/strong>. This extension aims to offer greater visibility to economic actors, particularly young companies engaged in long development cycles.<\/p>

If this policy is confirmed, companies created on or after January 1er<\/sup> January 2026 could once again be eligible for JEI status, provided they meet the eligibility criteria. The challenge is to secure a stable framework for investment in R&D.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

A JEI framework still in flux<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

The PLFSS and PLF 2026 are still under review, and the final decisions will determine the actual changes to the JEI regime in 2026. In a context of strategic tax incentives for R&D, companies must remain attentive to the latest parliamentary adjustments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
<\/div>\n\t\t\t\t
<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\tYou want to anticipate the impact of the 2026 Social Security Financing Bill on your eligibility for JEI status.\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\tTalk to our tax experts today for a personalized assessment.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\tRequest an Expert Appointment\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Source:<\/b> Social Security Financing Bill (PLFSS) 2026<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Discover our comprehensive support for managing and securing your CIR\/CII<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tDiscover CIR Support<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Discover new IP Box case law on reporting rules<\/p>","protected":false},"author":47,"featured_media":418473,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"PLFSS 2026 : avenir du statut JEI, adoption et Incertitudes","_seopress_titles_desc":"PLFSS 2026 : adoption et incertitudes sur l'avenir du statut JEI. Taux de R&D, prorogation 2028 : suivez les ajustements du r\u00e9gime JEI.","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[631],"tags":[816],"business_unit":[753,751],"offre":[883],"secteur":[880,617,658,660,662,876,664,665,666],"class_list":["post-418468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-fiscales","tag-cir-cii","business_unit-fiscalite","business_unit-innovation","offre-cir-cii","secteur-aerospatial-defense","secteur-agroalimentaire","secteur-btp-construction","secteur-energie-environnement","secteur-industrie","secteur-retail","secteur-sante","secteur-technologie-de-linformation","secteur-transport"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/418468","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/users\/47"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=418468"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/418468\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/418473"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=418468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=418468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=418468"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=418468"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=418468"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=418468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}