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General reduction in employer contributions
RGDU: what is the gross Smic retained for 2026?
Publié le 18 juin 2026 - Entreprendre Service Public / (Prime Minister)
The decree of 12 June 2026 freezes for 2026 the value of Smic to be used for eligibility and the calculation of the single general degressive reduction (RGDU) of employer contributions. Explanations.
As a reminder, the Social Security Financing Act for 2025 has reformed the general reduction in employer contributions.
Thus, since the 1er January 2026:
- the formula for calculating this reduction is as follows: T min + (T delta x [(1/2) x (3 x gross annual Smic amount / gross annual remuneration-1)] P)
T min : 0,0200 (minimum exemption threshold of 2 %)
T delta : 0.3781 (for employers liable for Fnal 0,10 %) or 0,3821 (for employers liable to pay 0,50 % to Fnal)
P-value: 1.75 - this reduction applies only to wages below 3 times the raw Smic (compared to 1.6 times the gross Smic before).
The decree of 12 June 2026 states that, for 2026, the the value of the Smic used shall be that fixed at 1er January 2026.
On that date, the Gross annual Smic is fixed at €21,876.64, the Gross Monthly Smic à €1,823.03 and the Smic gross time à €12.02.
Please note
The official bulletin of the Social Security specifies that a tolerance measurement allows the revaluation of Smic to 1er June 2026 in the calculation formula for the contributions due in respect of the remuneration of employees whose contract ends between 1er and 30 June 2026.