{"id":442735,"date":"2026-01-28T17:46:22","date_gmt":"2026-01-28T16:46:22","guid":{"rendered":"https:\/\/group-gac.com\/?p=442735"},"modified":"2026-01-28T17:49:42","modified_gmt":"2026-01-28T16:49:42","slug":"paie-valeurs-variables-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/pay-variable-values-2026\/","title":{"rendered":"Key payroll figures for 2026: SS ceiling, SMIC and contribution rates"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"442735\" class=\"elementor elementor-442735\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-9149484 e-con-full article-contenu e-flex e-con e-child\" data-id=\"9149484\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5abb42 elementor-widget elementor-widget-heading\" data-id=\"d5abb42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Anticipate social changes and secure your declarations with our complete summary of 2026 indicators.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7528e8d elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"7528e8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"21\">Every year, payroll managers and HR departments have to adapt their settings to new social data. To help you do this, our experts have compiled the following <b data-path-to-node=\"21\" data-index-in-node=\"183\">infographics <\/b>key contribution indicators :<\/p>\n<ul data-path-to-node=\"22\">\n<li>\n<p data-path-to-node=\"22,0,0\"><b data-path-to-node=\"22,0,0\" data-index-in-node=\"0\">Social Security ceilings :<\/b> the new hourly, monthly and annual amounts for your bracket calculations.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"22,1,0\"><span data-path-to-node=\"8,1,1,0\"><b data-path-to-node=\"8,1,1,0\" data-index-in-node=\"0\"><span class=\"citation-80\">SMIC 2026<\/span><\/b><span class=\"citation-80\"> hourly and monthly values at January 1<\/span><\/span><span data-path-to-node=\"8,1,1,2\">.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"22,2,0\"><b data-path-to-node=\"22,2,0\" data-index-in-node=\"0\">Lightweighting schemes :<\/b> the updated formula for the general degressive reduction and the new rates for the <b data-path-to-node=\"22,2,0\" data-index-in-node=\"114\">Specific flat-rate deduction (DFS)<\/b>.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"22,3,0\"><b data-path-to-node=\"22,3,0\" data-index-in-node=\"0\">Taxation :<\/b> a focus on mobility payments to adjust your costs by geographic zone.<\/p>\n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ce0c75 elementor-widget elementor-widget-heading\" data-id=\"5ce0c75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Payroll and social security contributions\nValues and variables 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-394a736 elementor-widget elementor-widget-html\" data-id=\"394a736\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2026-01-28\/2y3ry\/1052283\/1769617470zQgzYfZY\/Valeurs_et_variables_paie_et_cotisations_2026.pdf\" width=\"100%\" height=\"1000\" ><\/iframe>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55dd3e3 e-flex e-con-boxed e-con e-parent\" data-id=\"55dd3e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd361a4 elementor-widget elementor-widget-html\" data-id=\"dd361a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"gac-csrd-wrapper\" style=\"display:none; position:fixed; top:0; left:0; width:100%; height:100%; background:rgba(0,0,0,0.7); z-index:10000; justify-content:center; align-items:center;\">\r\n\r\n    <div style=\"position:relative; background:#fff; padding:35px 15px 15px 15px; border-radius:12px; width:95%; max-width:800px; height:90vh; box-shadow:0 15px 35px rgba(0,0,0,0.3); overflow:hidden;\">\r\n\r\n        <button onclick=\"toggleCsrdContact()\" style=\"position:absolute; top:10px; right:15px; border:none; background:none; font-size:28px; cursor:pointer; color:#333; line-height:1; z-index:10001;\">\u00d7<\/button>\r\n\r\n        \r\n\r\n        <div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/dguigui\/rdv-paie-et-cotisations-sociales\" style=\"min-width:320px; height:100%;\"><\/div>\r\n\r\n        <script type=\"text\/javascript\" src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" async><\/script>\r\n\r\n    <\/div>\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div id=\"gac-csrd-badge\" onclick=\"toggleCsrdContact()\" style=\"position:fixed; 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};\r\n\r\n        badgeCsrd.onmouseout = function() { this.style.transform = 'scale(1)'; };\r\n\r\n    }\r\n\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb985b7 elementor-widget elementor-widget-spacer\" data-id=\"eb985b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43c6590 e-con-full e-flex e-con e-child\" data-id=\"43c6590\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-dd56dfc e-con-full e-flex e-con e-child\" data-id=\"dd56dfc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9222d61 elementor-widget elementor-widget-heading\" data-id=\"9222d61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Control your costs: social security audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d28cab7 elementor-widget elementor-widget-text-editor\" data-id=\"d28cab7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-path-to-node=\"28,0\">Variables 2026 make payroll management more complex. <\/span><span data-path-to-node=\"28,2\"><span class=\"citation-65\">An error in parameter setting or incorrect application of the <\/span><b data-path-to-node=\"28,2\" data-index-in-node=\"66\"><span class=\"citation-65\">mobility payment<\/span><\/b><span class=\"citation-65\"> can generate invisible additional costs or risks of adjustment<\/span><\/span><span data-path-to-node=\"28,4\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79f47da elementor-align-center elementor-widget elementor-widget-button\" data-id=\"79f47da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/en\/service\/social-charges-audit\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover our audit offer<\/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<div class=\"elementor-element elementor-element-721bd86 e-con-full e-flex e-con e-child\" data-id=\"721bd86\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3968ea6 elementor-widget elementor-widget-image\" data-id=\"3968ea6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png\" class=\"attachment-large size-large wp-image-147948\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\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":"<p>Optimize your 2026 management! Discover our infographic of payroll figures: SS ceiling, SMIC, AM\/AF rates and DFS reduction. The essentials at your fingertips.<\/p>","protected":false},"author":47,"featured_media":442771,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Chiffres cl\u00e9s paie 2026 : plafond SS, SMIC et taux (infographie)","_seopress_titles_desc":"Optimisez votre gestion 2026 ! D\u00e9couvrez notre infographie des chiffres paie : Plafond SS, SMIC, taux AM\/AF et r\u00e9duction DFS. L\u2019essentiel \u00e0 port\u00e9e de main.","_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":[857],"tags":[],"business_unit":[752],"offre":[890],"secteur":[880,617,658,660,662,876,664,665,666],"class_list":["post-442735","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-infographies","business_unit-ressources-humaines","offre-audit-charges-sociales","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\/442735","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=442735"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/442735\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/442771"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=442735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=442735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=442735"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=442735"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=442735"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=442735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}