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French social security ceiling rises to €48,900 for 2027
Monthly ceiling moves to €4,075 and daily value to €224 from 1 January 2027; Mayotte's monthly ceiling rises 6.8% to €3,229, with the confirming arrêté due before year-end.
By Taxxa AI OyPublished 19 October 2026
Industry: Across industries
From 1 January 2027, the plafond annuel de la Sécurité sociale (PASS) rises to €48,900Service Public
Service Public, up 1.74%
Service Public on the 2026 level of €48,060
Service Public. The 2027 level has been communicated by the Bulletin officiel de la Sécurité sociale (BOSS); the arrêté formally fixing it is announced for publication before the end of 2026.
The monthly ceiling (PMSS) moves to €4,075Service Public, against €4,005 in 2026. The quarterly value moves to €12,225, against €12,015 in 2026, and the weekly value to €940, against €924. The daily value rises to €224, against €220 in 2026, while the hourly value is unchanged at €30.
In Mayotte, the monthly social security ceiling will stand at €3,229 from 1 January 2027Service Public, an increase of 6.8%
Service Public on the 2026 level of €3,022.
The ceiling is the maximum amount of pay or earnings taken into account for computing social rights and certain contributions and for setting the base of certain levies. For employees, it caps daily allowances for sickness, work accidents, maternity and paternity, invalidity pensions and old-age pensions under the régime général.
For employers, the new values reset every payroll computation that runs off the ceiling: plafonnées social contributions on salary, covering old-age insurance, unemployment and complementary retirement schemes, the tax and social exemption thresholds for termination payments, payments for student internships in the company, and the contribution to the fonds national d'aide au logement. These computations run off the 2027 scale from 1 January 2027.
The 2026 figures were fixed by the Arrêté du 22 décembre 2025 portant fixation du plafond de la sécurité sociale pour 2026, the fixing method derives from the Décret n° 2021-989 du 27 juillet 2021 relatif aux modalités de fixation du plafond de la sécurité sociale, and the 2027 level has been communicated by the Bulletin officiel de la Sécurité sociale ahead of its confirming arrêté.
Apply the 2027 ceiling scale — €48,900 a year and €4,075 a month — to payroll, benefit-cap and exemption-threshold computations from 1 January 2027.