PLFSS 2026: the key measures
Published
Read time
On the occasion of its 80th anniversary, the French social security is facing major challenges threatening the sustainability of its model: the aging population, declining birth rates, and a growing structural deficit. The Social Security Financing Bill (PLFSS) proposed for 2026 aims to reduce the deficit from 23 billion euros in 2025 to 17.4 billion euros in 2026, with a projected return to balance by 2029.
Health & Welfare
If the objective remains to guarantee a quality of care, an effort of 7.1 billion euros is requested in 2026 in order to control healthcare expenses. For this, the following measures have been put forward:
Doubling of the amount of fixed contributions and deductibles:
They would increase in 2026 to 2€ per box of medication, 4€ per medical act, 8€ for medical transport with an annual ceiling of 100€. This measure will not apply to minors, pregnant women, and beneficiaries of the Complémentaire Santé Solidaire.
Limitation of the initial duration of sick leave:
No maximum duration of sick leave is currently provided for, despite the existence of reference sheets published by the Health Insurance after consultation with the HAS, which mention indicative durations of sick leave. The project proposes to regulate the possibilities of prescribing sick leave by healthcare professionals, in principle limiting the initial prescription to 15 days in town and 30 days in hospital. It also specifies that the reasons for the sick leave must be stated on the sick leave certificate, for control purposes by the health insurance.
Reform of the ALD (Long-Term Illness) system:
New prevention pathways are being discussed for patients at risk of developing a long-term illness, including services not covered by insurance such as physical activity support or dietary guidance. On this occasion, the criteria for admission to long-term illness would also be reviewed by the High Health Authority. Furthermore, it is suggested to remove the derogatory rules regarding daily allowances currently allowed by the long-term illness scheme, known as "non-exempting." Insured individuals with a condition that requires a work interruption of at least six months, but is not recognized as an exempting long-term illness, will be subject to the common rules regarding daily allowances (maximum of 360 days over 3 years).
Work Accidents and Occupational Diseases (AT-MP)
The project proposes to improve the recognition of occupational diseases as well as the processing times of cases in the region. It is also suggested to limit the period of compensation for temporary incapacity of victims of work-related accidents and occupational diseases to four years for the same incident. After the expiration of a period determined by decree, these victims will transition to permanent disability and will thus benefit from a more suitable regulation for their situation.
Price reductions:
They would be planned as early as the first quarter of 2026 for sectors deemed excessively profitable such as radiotherapy or dialysis. A tax on fee overruns would also be implemented.
Disability and autonomy:
The full reimbursement of wheelchairs would come into effect on December 1, 2025. An additional investment of 100 million euros would be dedicated to intermediate forms of housing (autonomy residences, inclusive housing) for the elderly.
Fight against medical deserts:
The government wishes to create 5,000 France Santé houses by 2027, establish a status for territorial practitioners of ambulatory medicine, and make it mandatory for final year general medicine students to complete a one-year internship in an "under-served" area.
Mental health:
Continuation of the national mental health strategy with funding of 65 million euros.
Extension of the capital access:
Proposal to extend benefits to non-agricultural self-employed workers following a work accident or occupational illness.

Contribution of complementary health insurance
A one-off tax of 2.05% on all supplementary health insurance contributions (approximately €1 billion) would be applied to supplementary health insurance providers. In addition, OCAMs would also be impacted by funding transfers continuing in 2026, the extension of the scope of flat-rate contributions and medical deductibles, the limitation of prescription and compensation periods for sick leave, and the elimination of special rules for long-term illnesses.
Finally, the perimeter of responsible contracts should also be reviewed in order to control costs and refocus coverage on the most efficient benefits.
Retirements
Freezing of pensions in 2026 and under-indexation from 2027 onwards.
As part of a "blank year" for all social benefits, retirement pensions would not be increased in 2026. In order to return to balance, the increase in pensions could be reduced by 0.4 points compared to inflation between 2027 and 2030.
Reduction of gender inequalities
In order to reduce pension gaps, the impact of the number of children would be strengthened in the calculation of the average annual salary for mothers. The increases in insurance duration granted for the birth of a child could open up rights to early retirement for long careers (maximum of 2 quarters).
Reform of the combination of employment and retirement
The system would be revised to better target low-income retirees and limit windfall effects, notably by providing for a reduction in pension based on income from employment before the age of 67.
Family
Birth leave:
A new parental leave will be introduced in 2027. Better paid, it would last up to 2 months and could be taken by parents simultaneously or alternately.
Family allowances:
The age for the increase in family allowances would gradually be raised from 14 to 18 years for future beneficiaries starting from March 2026. The principle of universality of these allowances would be maintained.
Public early childhood service:
The deployment of the service would continue to offer a quality and accessible childcare solution to every family.

Funding measures
Fight against fraud:
In 2023, 2.9 billion euros of fraud were avoided. A new bill is planned to allow for an intensification of controls.
Contribution on salary supplements:
Benefits such as meal vouchers, holiday vouchers, or gift vouchers could be subject to an 8% employer contribution.
Reduction of social niches:
Several exemptions from contributions should be streamlined, including apprenticeship contracts, assistance for business creation (ACRE), overseas companies (LODEOM), and young innovative companies (JEI).
And now?
While the 2026 Social Security Financing Bill seeks to preserve the fundamental pillars of the French social model, such as universal family allowances and protection for the most vulnerable, it recognizes the need to drastically control healthcare spending. The ambition is clear: to undertake an urgent overhaul of the accounts to ensure the system's viability for future generations, while paving the way for broader discussions on its long-term financing.
Submitted to the National Assembly on October 14, 2025, the PLFSS must be examined within a period of 50 days. It is now customary for the Constitutional Council to be seized in order to detect and censor any potential social riders. Case to be followed in the coming weeks...