Overview of Social Law Changes in France in 2026

As of January 1, 2026, the statutory minimum wage (SMIC – salaire minimum interprofessionnel de croissance) is being increased.
The gross hourly rate is raised to €12.02, compared with €11.88 since November 2024.
Based on full-time employment, the gross monthly SMIC now amounts to €1,823.03, compared with €1,801.80 previously, representing an increase of €21.23 gross per month.
The corresponding net monthly SMIC is estimated at €1,443.11.

The minimum allowance paid to interns is also being increased.
As of 2026, the hourly amount rises from €4.35 to €4.50, corresponding to 15% of the hourly Social Security ceiling.

As of January 1, 2026, the French Labor Code introduces a new ground for using a fixed-term contract (CDD), applicable in the context of an employee’s professional career transition period (Article L. 1242-3, 5° of the Labor Code).

This measure aims to secure career paths by facilitating continued employment—particularly for employees nearing the end of their careers—while supporting professional retraining, skills development, and career mobility initiatives.

A new type of leave linked to the arrival of a child is being introduced for the benefit of both parents. Each parent may take one or two additional months of leave (at the parent’s choice), paid by the Social Security system.

This leave is added to existing maternity and paternity leave and does not replace parental leave.
Subject to any future amendments, this leave will be available from July 1, 2026, for any child born on or after January 1, 2026, including cases where the child is born prematurely even though the expected birth date was on or after that date.

The ACRE scheme, which allows business creators and buyers to benefit from a partial exemption from social security contributions, is also being amended.

As of January 2026, the exemption of social security contributions on income below 75% of the annual Social Security ceiling (PASS) (i.e. €36,045 or less) will no longer be total. In addition, the level of exemption is expected to be reduced, with the exact details to be specified by decree.

The official French public service website indicates that family benefits are expected to be revalued during 2026, with indexation to inflation (the measure freezing social benefits for 2026 having been withdrawn).

However, in the absence of a law that has been definitively adopted and published, this information cannot yet be considered legally binding and remains subject to change.

Basic retirement pensions under the general scheme, the civil service, and special schemes will increase by 0.9% as of January 1, 2026.
This increase will apply to both direct pensions and survivor’s pensions, and will take effect for payments made in respect of January 2026.

The survivor’s allowance (allocation veuvage) is increased to €719.58 per month, with a quarterly income ceiling of €2,968.42.

The monthly resource ceiling guaranteed by the ASPA is now set at €1,043.59 for a single person and €1,620.18 for a couple.

A transitional scheme is planned until January 2028 to temporarily suspend the timetable for increasing the legal retirement age and the required insurance period, as provided for by the 2023 pension reform.

Insured persons born between 1964 and 1968 will see their retirement conditions modified and may benefit from slightly earlier entitlement compared with the initially planned schedule. These new rules will apply to pensions taking effect from September 1, 2026.
For example, individuals born in 1964 will be able to retire at 62 years and 9 months, instead of 63 years. Detailed arrangements will be set out by decree.

The insurance period required to qualify for a full-rate pension is also adjusted for these cohorts: it is reduced by one quarter for insured persons born in 1964 (170 quarters instead of 171) and 1965 (171 instead of 172).

Note: Insured persons born from 1969 onwards remain subject to a legal retirement age of 64. The threshold of 172 quarters remains unchanged.

The law of December 30, 2025 provides for an increase in a portion of the CSG on financial income for 2025 and 2026, which is expected to rise from 9.2% to 10.6%.
Income from real estate rentals and capital gains, life insurance contracts, housing savings plans and contracts, and popular savings plans (PEP) will not be affected by this change. The applicable rules are expected to be clarified shortly by the tax authorities.

The 2026 Social Security Financing Bill (PLFSS) provides for a limitation on the duration of sick leave:

• Initial prescription of sick leave: limited to 1 month
• Extension of sick leave: limited to 2 months

The bill provides that physicians may depart from these limits, in particular where they justify on the prescription the need for a longer duration in light of the patient’s situation.