Social contributions

Maintenance of the AGS contribution rate at 0.25% on January 1, 2026

Publié le 31 décembre 2025 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The rate of the wage guarantee insurance contribution (AGS) remains set at 0.25% on January 1, 2026. This contribution is intended to finance the risk of non-payment of remuneration due to employees in the event of collective proceedings. A press release from the Association for the Management of the Employee Debt Guarantee Scheme has just been published.

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Image 1Crédits: oatawa - stock.adobe.com

What is the AGS contribution?

This is a contribution that is only at the expense of the employer.

Its purpose is to guarantee the payment of sums due to employees (salaries, severance pay, etc.) in the event of safeguard proceedings, judicial reorganization or judicial liquidation.

The AGS is due within the limit of 4 monthly Social Security ceilings, which corresponds in 2026 to €16,020 per month for a full-time employee.

Who pays the AGS?

Any employer is liable for this contribution.

All activities (commercial, craft, liberal) are concerned.

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