France: Statutory Payroll Updates and Social Security Parameter Changes from 1 January 2026

French official decrees effective 1 January 2026 establish increases to the hourly gross minimum wage (SMIC), adjustments to social contribution ceilings and cotisation rates (including the employer share of non‑capped retirement contributions and updated accident and occupational disease tariffs), revaluation of garnishment thresholds and restaurant voucher tax exemptions and related payroll parameters affecting pay slips and employee benefits calculations.

Effective Date

• 1 Jan 2026

Published

• French official decrees (e.g., Décret 17 Dec 2025 revalorising SMIC) and current administrative notices.

Payroll action

• Configure payroll systems with updated SMIC values, new social contribution rates and ceilings, and revised withholding bases and benefit parameters for compliance from January 2026.

legifrance.gouv.fr