Social contributions

From 1 Jan 2026

Social security: what will be the annual ceiling in 2026?

Publié le 24 octobre 2025 - Mise à jour le 23 décembre 2025 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The annual Social Security ceiling (PASS) is used as a basis for calculating the amount of daily sickness, maternity, disability pensions, pensions, etc. It is reassessed annually at 1er January: The Official Bulletin of the Social Security of October 21 indicates that the PASS will display at 1er January 2026 an increase of 2% compared to its 2025 level.

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The annual Social Security ceiling corresponds to the maximum amount of remuneration or earnings taken into account for calculating social rights, certain contributions and defining the basis of assessment for certain contributions.

Its increase depends on the evolution of the average wage per capita (SMPT) of the year N-1.

The Order of 22 December 2025 setting the social security ceiling for 2026 indicates that from 1er January 2026:

  • the monthly value of the ceiling is €4,005 (compared to €3,925 in 2025), i.e an increase of 2% compared to the 2025 level;
  • the daily value of the ceiling is €220.

For the year 2026, the different values of the social security ceiling are as follows:

  • €48,060 in annual value;
  • €12,015 in quarterly value;
  • €4,005 in monthly value;
  • €924 in weekly value;
  • €220 in daily value;
  • €30 in hourly value.

Please note

In Mayotte, the amount of the monthly Social Security ceiling will be set at €3,022 in 1er January 2026, an increase of 7.1% from the 2025 level.

What is the PASS for?

The PASS is used to calculate the maximum amount of certain social benefits such as:

  • daily allowances for sickness, maternity, paternity;
  • invalidity pensions;
  • old-age pensions under the general scheme.

For employers, it is used to calculate:

  • social contributions on wages, old-age insurance, unemployment, supplementary pension schemes;
  • thresholds for tax and social exemption of severance pay;
  • allowances for traineeships in student company;
  • the contribution to the national housing assistance fund.

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