Employer social contributions 2026: the complete table of rates

Quick answer. Employer contribution rates in 2026 (private sector) are 13% for health insurance, 5.25% for family allowances (the reduced bands were abolished in January 2026), 8.55% for capped pension, 2.11% for uncapped pension (an increase), and roughly 2.08% on average for work accidents (a rate specific to each company). The monthly ceiling (PMSS) is 4,005 EUR in 2026. Contribution relief now flows through the RGDU (unified degressive general reduction) up to three times the minimum wage, no longer through reduced-rate bands.

Since 1 January 2026, the structure of employer contributions has changed significantly. The two bands that applied a reduced rate up to a certain wage level have been abolished: the health band (7% reduced rate up to 2.5 times the minimum wage) and the family band (3.45% up to 3.5 times the minimum wage). In their place, a unified mechanism, the RGDU, merges the former Fillon reduction and the old bands into a single degressive relief.

This shift requires reconfiguring payslips: apply the full rates, then let payroll software or your firm calculate the RGDU. Every employer must therefore know the current rates to avoid errors repeated month after month.

Important note: the work-accident rate is specific to each establishment. Each year, the regional fund notifies the employer of its net rate based on accident history. Never apply a single flat rate: use the rate notice you receive.

Monthly ceiling (PMSS) = 4,005 EUR. It sets the assessment base for capped contributions: capped pension (8.55%) and supplementary pension Tier 1 (4.72%). Health insurance, by contrast, is calculated on the full gross salary.

Annual ceiling (PASS) = 48,060 EUR. It is the reference for many annual calculations, certain exemption thresholds and employee savings schemes.

Company headcount. The housing levy changes at 50 employees (0.10% below, 0.50% from 50). The 11-employee threshold triggers the mobility levy in the areas concerned.

Public sector. Civil servants fall under distinct schemes (CNRACL, Ircantec, etc.), not the private-sector scale.

Agriculture. Agricultural employers fall under the agricultural social scheme, with rates and bases that may differ: check with your fund.

Companies with fewer than 11 employees. They are exempt from the mobility levy, unlike larger firms located in a transport area.

International mobility. In case of secondment or European mobility, the applicable scheme may differ; check the situation before hiring.

1. Stop applying the old band rates. You read 7% for health or 3.45% for family in a 2025 document: those rates no longer apply. Use 13% and 5.25% (full rates) and let the RGDU reduce the burden for low wages.

2. Uncapped pension raised to 2.11%. This contribution, due on the full salary, increased on 1 January 2026 (it was 2.02% in 2025). Update your software or ask your firm.

3. Confusion between the monthly ceiling and the minimum wage. The monthly ceiling (4,005 EUR) is not the minimum wage (12.31 EUR/hour from 1 June 2026, i.e. 1,867.02 EUR gross per month over 35 hours). These two thresholds never coincide and play different roles.

4. The RGDU is the only relief for low wages. Do not try to combine the RGDU with an old reduction: let your software or firm calculate it.

5. Work accidents: do not freeze a rate. You receive a rate notice each year. A rate frozen for the whole year triggers a sometimes costly year-end adjustment.

6. Check sector applicability. Some sectors (hospitality, audiovisual, construction) have specific pension or insurance funds: do not assume the generic scale applies.

We regularly see two starting errors: first, payrolls configured with the old health or family rates beyond January 2026, which creates gaps to correct; second, confusion between the monthly ceiling and the minimum wage when calculating a capped contribution.

Recently, a small company had kept the 7% reduced health rate on several payslips early in the year. Once the configuration was corrected to the full 13% rate and the RGDU applied, the true employer cost was restored; without this correction, the company would have understated its charges and skewed its cash-flow budget.

As a chartered accountant registered with the Order and a statutory auditor, I stress that a miscalculated contribution feeds audit risk: the social-security collector can review and adjust the three preceding years, beyond the current year. From the first hire, configure the full rates and rely on the RGDU for low wages. Revisit the file at each legal increase (minimum wage, monthly ceiling, work-accident rates).

Hayot Expertise advice. Three steps to master your contributions: (1) update your rates at each reform (there are several per year, especially in June for the minimum wage); (2) validate your configuration on a sample case before applying it to the whole payroll; (3) keep the work-accident rate notice received each year and adjust it in your software.