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France Payroll Changes - 2026

Minimum salary/Wage changes
  • SMIC (minimum wage): Estimated increase of ~1.4% (linked to inflation).
    • This impacts minimum salary thresholds for specific contracts.
  • Social security ceiling (PASS):
    • Annual: €48,060 (+2% from €47,100)
    • Impacts: Capped pension contributions, daily indemnities (IJSS), and dismissal indemnity exemptions.
Rate/Percentage changes affecting payroll
  • General reduction of employer contributions (ex-fillon)
    • Scope extension: The reduction formula is reformed to extend up to 3x SMIC (previously ~1.6x SMIC).
    • Impact: More employees and companies will qualify for partial contribution relief.
  • Syntec Collective Agreement
    • No major changes to rules for paid leave, daily rate contracts, or salary maintenance.
    • Indirect impacts: PASS revaluation adjusts contribution caps; General reduction expansion may allow for better non-salary benefits or bonuses.
Upcoming / Other
  • EU pay transparency directive
    • Effective June 2026: Companies with 250+ employees must publish gender pay gap reports.
    • Requirement: Documentation and traceability of salary data must be prepared.