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FranceLégifrance

2026 mutuelle freeze deleted: premiums may rise above 2025 levels

Article 13 of the 2026 financing law no longer caps 2026 complementary-health premiums at 2025 levels; the 2.05% levy on collecting bodies and its 30 June 2027 regularization stand.

By Taxxa AI OyPublished 23 October 2026

Tax

Industry: Insurance

Employers and insured persons can no longer count on 2026 complementary-health premiums being held at 2025 levels. The previous text of Article 13 of the 2026 social-security financing law provided that "Pour l'année 2026, le montant de ces cotisations ne peut être augmenté par rapport à celui applicable pour l'année 2025"Legifrance; the current text no longer carries that sentenceLegifrance, and is otherwise unchanged apart from formatting.

What remains is a new 2026 levy on the bodies that collect those premiums. Article 13 creates, for 2026, a contribution due by the organismes mentioned in Article L.862-4(I) of the code de la sécurité socialeLegifrance, assessed on all sums stipulated in 2026 for complementary-health insurance contributions under the rules of Article L.862-4(I) and the last paragraph of its II bisLegifrance. The rate is 2.05%.Legifrance It is recovered by the body that collects the Article L.862-4 tax, at the same time, with an annual regularization possible no later than 30 June 2027 under the same terms as the additional taxLegifrance, and the proceeds go to the illness branch. The article has applied since 1 January 2026.Legifrance

With the freeze gone, nothing in the statute now bars those bodies from raising 2026 premiums above 2025 levels — including passing on the cost of the 2.05% levyLegifrance. The only remaining guardrail is political, not prohibitive: before 31 March 2026, the Government and the union of compulsory health funds were to open negotiations with the union of complementary bodies on terms to keep the new contribution from being passed through to premiums for current and future years.

For payroll and HR teams, the message is to budget 2026 mutuelle costs without assuming a freeze and to scrutinise renewal notices and employer cost-sharing for increases above 2025 rates. The published Article 13 itself no longer sets any 2026 premium levelLegifrance: its only remaining provision touching premiums is the pre-31 March 2026 negotiation on non-pass-through. For contribution audits, the reference point changes accordingly: the published article no longer provides a 2025-level cap against which a 2026 premium could be measuredLegifrance.

The rules sit in Article 13 of Loi n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026Legifrance, applying the contribution rules of Articles L.862-4 and L.862-5 and the branch allocation of Article L.200-2 of the code de la sécurité sociale.

Revisit 2026 complementary-health budgets and renewal terms without assuming the 2025 freeze, and flag to clients that premium rises above 2025 levels no longer breach Article 13 while the 2.05% contribution and its 30 June 2027 regularization apply.

Sources

LOI n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026 (1)