FranceService Public
PASS 2027 set at €48,900, up 1.74% from 1 January
Payroll software and contribution bases move to monthly €4,075 and annual €48,900 on 1 January 2027 — Mayotte monthly €3,229.
By Taxxa AI OyPublished 3 November 2026
The 2027 Sécurité sociale ceiling is set. From 1 January 2027 the plafond annuel de la Sécurité sociale (PASS) stands at €48,900Urssaf, against €48,060 in 2026
Service Public, an increase of 1.74 %
Service Public following the 2 % rise recorded for 2026. The level has just been published on the Bulletin officiel de la Sécurité sociale site, and the confirming arrêté will be published before the end of 2026. Payroll, contribution and pension parameters for 2027 move to the new scale on that date.
Urssaf
The derived values for 2027 are €12,225 quarterlyService Public, €4,075 monthly
Urssaf against €4,005 in 2026
Service Public, €940 weekly
Service Public, €224 daily
Service Public against €220 in 2026
Service Public, and €30 hourly
Service Public. In Mayotte the monthly ceiling (PMSS) will be €3,229 from 1 January
Service Public 2027
Service Public, up 6.8 % on the 2026 level
Service Public. The increase tracks the average wage per head (salaire moyen par tête, SMPT) for year N-1, under the fixing rules of Décret n° 2021-989 du 27 juillet 2021.
The ceiling is the maximum remuneration taken into account for social rights, certain contributions and contribution bases. For employers it drives capped social charges on salary, old-age insurance, unemployment and supplementary retirementService Public, the exemption thresholds for rupture payments, internship indemnities for students, and the contribution to the fonds national d'aide au logement. For insured persons it caps daily allowances for sickness, work accidents and occupational disease, maternity and paternity, as well as invalidity pensions and general-regime old-age pensions.
Payroll-software owners, payroll managers and contribution specialists apply the monthly €4,075 and annual €48,900 references to 2027 pay runs, thresholds and exemption tests from the January payrollUrssaf
Urssaf, keeping the 2026 values for the remainder of 2026
Service Public. Pension and benefit advisers read maximum daily allowances, invalidity and old-age references off the same scale. The Mayotte €3,229 monthly figure applies to employment there.
Service Public Legal basis is the BOSS publication of the 2027 level with the forthcoming arrêté fixing the 2027 Sécurité sociale ceiling, the arrêté du 22 décembre 2025 having fixed the 2026 ceiling, under Décret n° 2021-989 du 27 juillet 2021 on ceiling-fixing rules.
Update payroll software and 2027 contribution bases to the new PASS values for the January 2027 pay run.