[France] Social security reference amount rising 2% in 2026

In France, the social security reference amount, which is used to calculate various social security contributions and benefits, is set to increase on January 1st, 2026, Lexology reports.

It will rise from €47,100 to €48,060 per year (€3,925 to €4,005 per month).

The social security reference salary reportedly serves for the calculation of social security contributions and benefits, including:

• social security contributions due on salaries, old-age insurance, unemployment benefits and pension contributions

• tax and social security exemptions on severance indemnities

• indemnities due to trainees

• contributions to the national housing fund

• state benefits such as sick leave and work accident indemnities

The cross-border labour and employment law services firm L&E Global advises employers to ensure their payroll is updated to reflect the change in the social security reference amount.

Source: Lexology

In France, the social security reference amount, which is used to calculate various social security contributions and benefits, is set to increase on January 1st, 2026, Lexology reports.

It will rise from €47,100 to €48,060 per year (€3,925 to €4,005 per month).

The social security reference salary reportedly serves for the calculation of social security contributions and benefits, including:

• social security contributions due on salaries, old-age insurance, unemployment benefits and pension contributions

• tax and social security exemptions on severance indemnities

• indemnities due to trainees

• contributions to the national housing fund

• state benefits such as sick leave and work accident indemnities

The cross-border labour and employment law services firm L&E Global advises employers to ensure their payroll is updated to reflect the change in the social security reference amount.

Source: Lexology