#CPPS2607873A2025 allocation of certain social security financing balances
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This order adjusts how certain 2025 social security financing amounts are allocated between branches of France’s general social security system. It changes two allocation rates in a December 2025 order: one falls from 20.18% to 18.58%, and the other rises from 79.82% to 81.42%. It also assigns two ACOSS financial balancing contributions for 2025 to the family branch of social security. The change mainly affects public social security accounting, including ACOSS, Urssaf bodies, and the social security branches. It does not create a new filing duty or payment rule for employers, but it relates to how employer contribution relief and related transfers are booked inside the system.
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Key Changes
- Replaces the 20.18% allocation rate in the December 2025 order with 18.58%.
- Replaces the 79.82% allocation rate in the December 2025 order with 81.42%.
- Assigns two 2025 ACOSS financial balancing contributions to the family branch of the general social security system.
Obligations
What this law requires
When applying Article 1 of the 22 December 2025 order, use the revised allocation rate of 18.58% in place of the previous 20.18% rate for the relevant social security allocation.
When applying Article 1 of the 22 December 2025 order, use the revised allocation rate of 81.42% in place of the previous 79.82% rate for the relevant social security allocation.
For financial year 2025, charge ACOSS’s financial balancing contribution relating to the coverage of contributions under Article L. 5422-9, 1° of the Labour Code to the family branch of the general social security scheme.
For financial year 2025, charge ACOSS’s financial balancing contribution relating to the payments referred to in the third to ninth paragraphs of Article L. 225-1-1, 5° of the Social Security Code to the family branch of the general social security scheme.