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FranceLégifrance

Sub-SMIC branches listed yearly; payroll reduction rewired

New Article D. 241-6 lists branches paying under the SMIC each January; Article D. 241-7 II bis swaps their branch minimum into the payroll reduction coefficient.

By Taxxa AI OyPublished 12 November 2026

Payroll & Labour

Industry: Across industries

Payroll computation of the general employer-contribution reduction changesLegifrance for employers stuck in branches whose wage floors lag the SMICLegifrance. A new Article D. 241-6 of the Code de la sécurité socialeLegifrance creates a joint annual arrêté of the labour and social-security ministersLegifrance, due by 31 JanuaryLegifrance, while new paragraph II bis in Article D. 241-7Legifrance rewires the SMIC input of the reduction coefficient for listed employersLegifrance.

The January arrêté does two things for the current year. It lists the branches, with territorial scope, whose national professional minimum for unqualified workers, within the meaning of Article L. 2261-22 II 4° of the Code du travail, stayed below the salaire minimum de croissance throughout the whole preceding calendar year.Legifrance For each listed branch it fixes the amount to use in the numerator of the Article L. 241-13 III coefficientLegifrance: the annual gross of that branch minimum divided by 1,820Legifrance.

The branch minimum is the unqualified-worker minimum set by the branch collective agreement in force, national or territorial, even if not extended.Legifrance Where the agreement sets annual, monthly and hourly figures, the annual figure counts; where it sets monthly and hourly figures, the monthly figure counts. Where it sets several unqualified minima, the highest counts; where it sets none, the minimum of the lowest qualification level existing in the branch counts. Where minima vary by territory covered, each territory is assessed separately, and the figure is scaled to legal working time before comparison with the SMIC. The administration establishes the figure from the last branch agreement filed under Articles L. 2231-6 and D. 2231-3 of the Code du travail.

The list is not frozen in January. The arrêté is rectified by 30 November each year to remove branches, with their territorial scope, whose unqualified-worker branch minimum was raised to at least the SMIC in force on 1 January of the preceding yearLegifrance between 1 January and 31 October of the current year.

Article D. 241-7 II bis then substitutes this branch figure for the SMIC in the reduction formula.Legifrance In a company falling under one or more listed branches and territories, where no company agreement and no unilateral employer decision between 1 January of the preceding calendar year and 31 October of the current year set minima above the SMIC in force on 1 January of the preceding year, the salaire minimum calculé pour un an equals the arrêté amount under Article L. 241-13 III bis, for legal working time.Legifrance A company under several branches takes the highest of the arrêté amounts for those branches. Article D. 241-7 II is now expressly subject to this substitutionLegifrance, keeping the 1 January 2026 SMIC annual gross as the default elsewhere.

Two exits preserve the SMIC input. A company that belongs to a representative professional employers' organisation and invokes a patronal recommendation issued in the same January-to-October window setting a minimum above the SMIC at 1 January of the preceding year keeps the standard II amount, as does a company spanning several branches where at least one is absent from the arrêté list.Legifrance And II bis never applies to a company with no national or territorial branch collective agreement in force before 31 December of the last calendar year.Legifrance

Legal basis: Code de la sécurité sociale, Article L. 241-13 III bis creating the branch-minimum derogationLegifrance, implemented by new Article D. 241-6 on the annual arrêté and Article D. 241-7 II and II bis on the substituted coefficient input, with Code du travail Articles L. 2261-22 on branch minima, L. 3231-2 on the SMIC and L. 2231-6 on agreement filing.

Before computing the general reduction, check the 31 January arrêté for each branch and territory, apply the listed branch minimum where II bis bites, and keep the SMIC input where the patronal-recommendation or multi-branch exit applies.

Sources

Code de la sécurité sociale