What changes on 1 November 2026 for French businesses

Quick answer. On 1 November 2026, the daily benefits paid after a workplace accident or an occupational disease occurring on or after that date are calculated on pay capped at the equivalent of 1.8 times the minimum wage (SMIC), the work-injury pension reform and the updated Qualiopi framework take effect, and the winter eviction moratorium begins. The 2027 budget bill (PLF) and the 2027 social security financing bill (PLFSS) are still only bills.

November also brings sector-specific dates (9 November for road hauliers, 2 to 30 November for the construction sector's off-road diesel aid, 20 November for consumer credit) and a busy filing calendar. Only measures that have been published or announced by the authorities appear here, with what already applies kept separate from what is still only a proposal. Last month is covered in our article on what changed on 1 October 2026.

Five measures take effect on 1 November 2026; two more, later in the month, target specific sectors. The table gives, for each one, the effective date, who is affected and the action to plan.

To place these measures within the year, see our 2026 key tax dates for business owners.

For a workplace accident or occupational disease occurring on or after 1 November 2026, social security calculates daily benefits on pay capped at 0.226% of the annual social security ceiling, the equivalent of 1.8 times the minimum wage, compared with 0.834% until now. For employees whose pay exceeds this cap, the salary top-up paid by the employer, where one is owed, therefore makes up a larger share of the compensation.

A much lower cap on daily benefits#

Decree no. 2026-909 of 30 September 2026 sets the maximum annual pay limit used to calculate the daily benefits paid to the victim at 0.226% of the annual social security ceiling. It applies to daily benefits paid for sick leave resulting from a workplace accident or occupational disease that occurs on or after 1 November 2026.

The decree's explanatory notice is explicit about its aim. Adopted against the backdrop of a rapidly deteriorating balance in the workplace accidents and occupational diseases branch, the text seeks to make employers more accountable. The notice spells out the consequence: greater use of the top-up paid by the employer to the victim, under Article L. 1226-1 of the French Labour Code. It also points out that compensation for occupational risks remains more favourable than compensation for ordinary sick leave.

The criterion used by the text is the date on which the accident or occupational disease occurred, not the date on which the sick leave started.

Illustrative case. Two employees of a construction firm, both paid above the equivalent of 1.8 times the minimum wage, are injured on a building site, one on 28 October and the other on 3 November 2026. The first remains compensated under the old limit of 0.834% of the annual ceiling; the second falls under the new cap. For comparable sick leave, the top-up borne by the employer, where one is owed, is therefore not the same. Payroll needs to be able to tell the two files apart from the moment the accident is reported.

What employers should check from November#

• The applicable collective agreement: if it provides for salary maintenance on more favourable terms than the statutory top-up, that is the level you need to cost.
• The provident insurance (prévoyance) contract: check how it responds to sick leave following a workplace accident and whether it takes into account the daily benefit paid by social security.
• Payroll settings: the software must apply the cap that matches the date on which the accident or occupational disease occurred, not the date of the sick leave or of the payslip.

The underestimated risk. The extra cost does not show up in an ordinary month. It appears with the first long period of sick leave taken by a well-paid employee. In occupations where accidents are not rare, we recommend estimating now, on one or two typical profiles, the gap between the old and the new compensation, and then checking with the insurer what the provident insurance contract actually covers.

The subrogation and salary maintenance mechanism is explained in our article on sick leave: subrogation, salary maintenance and daily benefits, and the steps that follow an accident in our article on the employer's workplace accident declaration.

Work-injury pensions: the permanent incapacity reform takes effect#

The reform of compensation for permanent incapacity of victims of workplace accidents and occupational diseases, provided for by Article 90 of the 2025 social security financing act, takes effect on 1 November 2026 under Decrees no. 2026-354 and no. 2026-355 of 7 May 2026. One provision will only apply from 1 January 2028 for pensions notified before 1 November 2026.

This was not the original date: the 2026 social security financing act (Law no. 2025-1403 of 30 December 2025, Article 96) replaced 1 June 2026 with 1 November 2026. The reform is aimed mainly at victims and insurance funds; HR teams should know about it so they can refer an employee whose pension is being set to their insurance fund.

The national quality framework, which sets the indicators for the seven criteria on which training providers are certified (the certification known as Qualiopi), is updated by Decree no. 2026-728 of 1 August 2026. The text takes effect on 1 November 2026. It concerns training providers, the funding bodies referred to in Article L. 6316-1 of the French Labour Code, certification bodies and labelling bodies.

In practice. For a consultant, a self-employed trainer or a company that sells funded training, the useful question is which version of the framework the next audit will be based on. Put that question in writing to your certification body, then compare your evidence with the updated indicators before the audit date.

From 1 November 2026 to 31 March 2027, any eviction measure not carried out by 1 November is deferred, unless the occupants are rehoused in adequate conditions that respect the unity and needs of the family. This deferral, provided for by Article L. 412-6 of the Code of Civil Enforcement Procedures, does not apply, in particular, to people who entered someone else's home through deception, threats, assault or coercion.

The current wording of this article comes from Law no. 2023-668 of 27 July 2023. The text makes no distinction according to the type of landlord: an SCI, a non-professional furnished landlord (LMNP) or a company that owns housing are all affected in the same way.

Our view. For a landlord, the moratorium is above all a cash flow issue. An eviction that has not been carried out before 1 November will not be carried out before the end of the moratorium, unless rehousing is secured or an exception provided for by the Code applies. If a home is occupied by a tenant in arrears, the winter has to be financed without that rent: loan repayments, service charges, insurance. We recommend reviewing the situation home by home and building a cash flow plan that runs to 31 March 2027.

How to build that plan is explained in our article on the financial management of an SCI.

Businesses that operate vehicles or machinery have three dates in November: winter equipment for vehicles in mountain areas from 1 November, registration of road hauliers with the Agence de services et de paiement by 9 November at the latest, and the construction sector's off-road diesel aid application, to be filed between 2 and 30 November inclusive.

Vehicles: winter tyres or chains in mountain areas#

From 1 November 2026 to 31 March 2027, in the mountain municipalities designated by the prefects of 34 French departments, vehicles with four or more wheels (cars, vans, coaches, buses, heavy goods vehicles) must either carry snow chains or snow socks, or be fitted with winter tyres, four of them in the case of cars and vans. Heavy goods vehicles with a trailer must carry anti-skid devices even if they are fitted with winter tyres. The service-public.gouv.fr website restated these rules on 20 October 2026, referring to Decree no. 2020-1264 of 16 October 2020.

For a construction firm opening a site at altitude, a haulier or a coach operator, the check is done vehicle by vehicle, before the first trips into the municipalities concerned.

Construction: off-road diesel aid application for October#

Decree no. 2026-921 of 2 October 2026 introduced an aid of 20 cents per litre of off-road diesel (GNR) invoiced, limited to €4,000 per business for any one month. The application for the month of October is filed on impots.gouv.fr between 2 and 30 November 2026 inclusive. The aid is reserved for construction firms that meet the decree's conditions, including no more than 50 employees and activity in a sector listed in the annex.

Trade-off: treat the aid as earned, or as repayable? Where the aid for a month exceeds €600, it must be repaid in full if the gross operating profit (EBE) for the financial year in which it is granted is positive and at least equal to 98% of the previous financial year's figure. A business whose activity is holding up may therefore have to pay it back. In practice: file the application if the business is eligible, but do not record the aid as a definitive resource in the cash flow plan until the year's gross operating profit is known, and keep the fuel invoices that support the litres declared.

The sector's other schemes are listed in our article on construction grants and financing in 2026.

Road haulage: register with the ASP by 9 November#

The third scheme of exceptional aid for public road transport businesses covers the period from June to August 2026. It is open to road freight and coach passenger transport businesses established in France with fewer than one thousand employees, with aid capped at €180,000 per business. Decree no. 2026-885 of 23 September 2026 requires beneficiaries to register with the Agence de services et de paiement by 9 November 2026 at the latest.

The sector's specific accounting and tax rules are covered in our article on diesel and VAT for road hauliers.

On 20 November 2026, the new consumer credit rules resulting from the transposition of Directive (EU) 2023/2225 take effect. They concern lenders, credit intermediaries, credit institutions and finance companies, as well as certain merchants who offer deferred payment. Credit agreements in progress on 20 November 2026 remain governed by the earlier rules, except for certain articles in the case of open-ended credit.

The transposition results from Ordinance no. 2025-880 of 3 September 2025, as corrected by Ordinance no. 2025-1154 of 2 December 2025. Implementing Decrees no. 2026-105, no. 2026-719 and no. 2026-861 and several orders take effect on the same date.

For a merchant, the point to watch is paragraph 9 of Article L. 511-6 of the French Monetary and Financial Code, which covers certain suppliers of goods and service providers. Those that fall within this provision have six months from the date the register is set up to register in it (Ordinance no. 2025-1154, Article 7, III). An online shop that offers deferred payment to consumers should have its lawyer check now whether its offer falls within this scope.

The main deadlines in November 2026 are the DSN (monthly payroll return) for October payroll, on Thursday 5 or Monday 16 November depending on headcount and pay date, the corporate tax balance for financial years ended 31 July 2026 on 15 November, monthly payroll tax, and then the option for direct debit of the CFE and the online correction of the income tax return, both available until 30 November.

Points to watch. 15 November 2026 falls on a Sunday. For the DSN, the Social Security Code extends the deadline to the next working day, namely Monday 16 November. For the corporate tax balance and payroll tax, we do not apply that rule by analogy: we advise paying before that weekend. No corporate tax instalment is due in November, as the statutory instalment dates are 15 March, 15 June, 15 September and 15 December.

The rules behind the dates#

The DSN is due on the 5th of the month for employers with at least 50 employees whose payroll is run during the month worked, and on the 15th in all other cases (Article R. 243-6 of the Social Security Code). Pre-filing checks are covered in our 2026 DSN guide.

For payroll tax (taxe sur les salaires), only an employer that paid more than €10,000 of the tax the previous year has a deadline in November, for October salaries. Quarterly payment, which applies to tax of between €4,000 and €10,000, has none: the previous return was due before 15 October. See our article on payroll tax in 2026.

The corporate tax balance is payable no later than the 15th of the fourth month after the year-end (Article 1668 of the French General Tax Code), hence 15 November for a 31 July year-end. Rates and instalments: our article on corporate tax in 2026.

The 2026 CFE (business property tax) notice is paperless and can be viewed in the online tax account. The CFE is generally payable by 15 December 2026 inclusive, with an extension to the first working day if the due date falls on a Saturday, a Sunday or a public holiday. The option for direct debit on the due date, which triggers an automatic debit on that date, remains available until 30 November. The calculation and exemptions are covered in our article on the 2026 CFE.

For business owners, November is the last month to correct the 2026 income tax return online, which covers 2025 income; after that, a formal claim is required. Reread the notice now, in particular dividends, property income and actual expenses, using the method in our article on the 2026 tax notice: spotting an error and correcting it.

On 22 October 2026, neither text has been adopted. The 2027 budget bill is at first reading in the Assemblée nationale: a formal vote on the first part is scheduled for Tuesday 3 November, and on the whole bill for Tuesday 17 November. The 2027 social security financing bill, debated in the chamber since 20 October, is due to have its formal vote on Tuesday 27 October.

2027 budget bill (PLF)#

The 2027 budget bill (no. 3210) was filed with the Assemblée nationale on Thursday 1 October 2026. Debate on its first part in plenary session, which opened on 13 October, was interrupted to make way for the PLFSS; it resumes from 27 October. 17 November, the date set by the Conference of Presidents of 20 October for the formal vote on the whole bill, is also the date on which the 40-day constitutional time limit expires. The overall 70-day time limit expires on Thursday 17 December 2026 at midnight.

2027 social security financing bill (PLFSS)#

The 2027 PLFSS (no. 3211) was filed on the same day. The social affairs committee filed its report (no. 3345) on 16 October. In plenary session since Tuesday 20 October, the text was the subject of a preliminary motion to reject, which was defeated. Members then rejected the first part on 20 October, deleted Article 5 and adopted an amended Article 6 (termination payments) on 21 October, and rejected Article 7 (general reductions in employer contributions, value-sharing bonus) on 22 October. These votes remain provisional until the formal vote. The formal vote is scheduled for Tuesday 27 October, the date on which the 20-day time limit for the first reading expires. The overall 50-day time limit expires on Thursday 26 November 2026 at midnight.

Our view. A bill has no effect until it is finally passed and enacted, and its articles may be amended or dropped in the meantime. Before any irreversible decision between now and the end of the year, identify the measures in the bill that would affect your situation and assess that decision under both scenarios, with and without those measures.

• Collective agreement and provident insurance contract reread on the top-up in the event of a workplace accident or occupational disease
• Payroll settings checked: daily benefit cap according to the date on which the accident or occupational disease occurred
• DSN for October payroll scheduled for 5 or 16 November
• Corporate tax balance and form no. 2572 settled before 15 November for a 31 July year-end
• Monthly payroll tax filed and paid, where applicable
• CFE payment method chosen: option for direct debit on the due date by 30 November at the latest, or payment planned by 15 December
• Income tax notice reread, online correction made by 30 November at the latest
• Unpaid rent and winter cash flow reviewed for each home let
• Vehicles equipped for the mountain municipalities concerned
• October off-road diesel aid application filed (construction) or registration with the ASP completed (transport)

• Workplace accident or occupational disease occurring on or after 1 November 2026: daily benefits calculated on pay capped at the equivalent of 1.8 times the minimum wage, and a heavier employer top-up for higher salaries where one is owed.
• Same date for the work-injury pension reform and the updated Qualiopi framework.
• Winter eviction moratorium from 1 November 2026 to 31 March 2027, whatever the type of landlord: winter cash flow needs preparing now.
• October DSN on 5 or 16 November; corporate tax balance for a 31 July year-end on 15 November, a Sunday, so it should be paid beforehand.
• On 22 October 2026, neither the 2027 PLF nor the 2027 PLFSS has been adopted: no legal effect before enactment, but an irreversible decision before the end of the year should be assessed with and without their measures.

This article presents published texts; any decision that commits your business requires a review of your situation, your documents and the law in force on the date of the decision. To assess the impact of these changes on your payroll, your cash flow or your tax calendar, you can talk to our chartered accounting firm in Paris 8th, a member of the Ordre des experts-comptables, and see our payroll and HR and business tax pages.