Jan 27, 2026 1 min read

France: Urssaf Highlights 2026 Changes From the Social Security Financing Law (LFSS) Affecting Employer Contributions

Urssaf’s “Ce qu’il faut savoir au 1er janvier 2026” page lists several changes for 2026, including a new unified progressive general reduction (RGDU), changes to reduced employer rates for health insurance and family allowance contributions, an increase in the old age insurance contribution rate, removal of the 250 employee threshold for overtime and JRTT buyback exemption, and an increase in the employer contribution rate on certain retirement and individual termination payments.

Effective Date

Impact

  • Changes employer contribution amounts and eligibility rules. May require updates to exemption logic and termination payment contribution treatment.

Payroll action

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