France: Social Security Reference Amount will Increase by 2% Starting 1st January 2026

The social security reference amount, which serves for the calculation of various social security contributions and benefits, will increase from 47 100 € to 48 060 € per year (3 925 € to 4 005 € per month) on January 1st, 2026.

The social security reference salary serves for the calculation of various 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

Key Action Points for Human Resources and In-House Counsel

Ensure your payroll is updated to take into account this change in the social security reference amount.