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France·Urssaf

Urssaf collects new branch levies for fast food and florists in 2027

From the January 2027 pay period, fast-food employers declare a 0.01% dialogue levy and florist and pet-trade employers 0.10%; hotels-cafés-restaurants move their training levy to 0.35%.

By Taxxa AI Oy · Published 11 September 2026

Payroll & Labour

Since 2026, branches have been able to entrust Urssaf with collecting their dialogue-social and vocational-training contributions, and from 1 January 2027 two more branches entrust Urssaf with recovering their conventional dialogue-social contribution: restauration rapide (IDCC 1501)Urssaf and fleuristes, vente et services des animaux familiers (IDCC 1978)Urssaf. The news item was published on 11 September 2026.

From the January 2027 employment period, the conventional dialogue-social contribution must therefore be declared at 0.01 % for restauration rapideUrssaf and 0.10 % for fleuristes, vente et services des animaux familiers.Urssaf

Separately, from 1 January 2027 the conventional vocational-training contribution rate for hôtels-cafés-restaurants (IDCC 1979) will be 0.35 %Urssaf, against 0.20 % in 2026. The standing Urssaf guide confirms the 2027 rate of 0.35 % and a 2028 rate of 0.50 % for that branch.

These conventional contributions are set by branch agreement, apply per the collective-agreement identifier (IDCC) declared by the employer in the DSN at establishment level, and, once set by an extended branch agreement, bind every establishment under that branch. The dialogue contribution is computed on the same activity income as the legal dialogue contribution and declared in the DSN under item 140 (individual-contributions block S21.G00.81.001), with the payroll declared in aggregate block S21.G00.23 under CTP 844 at the employer-entered branch rate; the training contribution follows the same logic under item 141 and CTP 845. They are declared monthly to Urssaf in the DSN at the same frequency as the legal contributions, and earlier periods (2025 and before) stay with the former collectors. Full details are on the Urssaf page for conventional dialogue and training contributions.

Legal basis: Article 13 of Loi n° 2023-1250 du 26 décembre 2023 de financement de la Sécurité sociale pour 2024, under which branches may entrust Urssaf with recovery; the operative branches, rates and periods are those stated in the Urssaf news item of 11 September 2026.

If you fall under fast food (IDCC 1501), florists and pet services (IDCC 1978) or hotels-cafés-restaurants (IDCC 1979), apply the new rates from the January 2027 pay period and declare them monthly in the DSN under your branch's items and CTPs.

Sources

  1. Contributions conventionnelles au 1er janvier 2027
  2. Contributions conventionnelles de dialogue social et de formation professionnelle

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