2027 Social Security Financing Bill: Key measures for businesses
On 1st October 2026, the French Government presented the Social Security Financing Bill (PLFSS) for 2027. The bill sets out the Social Security spending targets and financing arrangements for the coming year. It is currently being examined by Parliament.
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Changes to the calculation of general reductions in employer social security contributions
The bill proposes changes to the way general reductions in employer social security contributions are calculated. Certain additional components of remuneration would be included in the calculation basis used to determine the amount of these reductions.
The bill also proposes extending into 2027 the freeze, introduced in 2026, on certain parameters used to calculate reductions in social security contributions.
Changes to the social security treatment relating to certain severance pay for employment contract termination
The PLFSS also proposes changes to the rules applicable to certain payments made upon termination of an employment contract. The ceiling determining their exemption from social security contributions and the General Social Contribution (CSG) would be set at the annual social security ceiling.
Measures relating to sick leave
The bill includes several measures concerning sick leave and daily benefits paid by the French Health Insurance system (Assurance Maladie).
In particular, it includes provisions aimed at improving the monitoring of long-term sick leave and coordination between the employee’s attending physician, occupational physician and the medical adviser of the French Health Insurance system.
Next steps in the legislative process
The Social Security Financing Bill for 2027 will now be examined by the National Assembly and then by the Senate. Its content may change during the parliamentary debate before the bill is finally adopted.
Find out more
Find out more about the 2027 Social Security Financing Bill on vie-publique.fr.