Statutory and legislative payroll changes in France, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Social security ceiling (PMSS) rises 2% to €4,005 a month
Effective 1 Jan 2026
The monthly social security ceiling rises to €4,005 (from €3,925 in 2025), a 2% increase; the annual ceiling (PASS) is €48,060. It is the base for capped contributions and for maximum social security benefits.
For the employer
- Update the PMSS/PASS in payroll from the January 2026 pay run so capped contributions are calculated on €4,005.
For the employee
- Capped contributions and maximum daily sick-pay benefits rise with the ceiling.
In practice: €4,005 × 12 = €48,060 annual ceiling.
Source: Service-Public.fr - Plafond de la sécurité sociale 2026 · Last verified 1 October 2026
SMIC revalued twice: 1 January and 1 June 2026
Effective 1 Jan and 1 Jun 2026
The SMIC was €12.02 gross an hour from 1 January 2026 (€1,823.03 a month on a 35-hour week), then a further 2.41% on 1 June 2026 to €12.31 an hour (€1,867.02 a month).
For the employer
- Raise any pay below €12.31/hour from June 2026 and review minimum-linked calculations.
For the employee
- Minimum-wage earners received two increases in 2026.
Source: Service-Public.fr - Salaire minimum au 1er juin 2026 · Last verified 1 October 2026