#2026-231Decree No. 2026-231 of 31 March 2026 on the Immediate Entry into Force of Two Orders
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This decree brings two ministerial orders into immediate effect upon their publication in the Official Journal. The first order increases the flat-rate salaries used as the basis for calculating contributions paid by shipowners as well as social security contributions and certain benefits for seafarers working in merchant shipping, pleasure boating, fishing, and marine farming. The second order sets the annual flat-rate income and the applicable percentage for the period from 1 April 2026 to 31 March 2027, as referenced in Articles L. 752-5 and L. 752-6 of the Rural and Maritime Fishing Code. It also establishes the minimum annual income that can be declared by farmers who have taken out supplementary insurance against work-related accidents and occupational diseases.
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Key Changes
- Immediate entry into force of the order of 19 March 2026 increasing flat-rate salaries used for shipowner contributions and seafarer benefits
- Immediate entry into force of the order of 31 March 2026 setting annual flat-rate income for the period 1 April 2026 to 31 March 2027
- Definition of the applicable percentage of the flat-rate gain under Articles L. 752-5 and L. 752-6 of the Rural and Maritime Fishing Code
+ 3 more changes with Pro
Obligations
What this law requires
Publish the Order of 19 March 2026 concerning increased flat-rate salaries in the Official Journal of the French Republic upon decree entry into force
Publish the Order of 31 March 2026 setting annual flat-rate income and applicable percentages (1 April 2026 to 31 March 2027) in the Official Journal of the French Republic upon decree entry into force
Apply increased flat-rate salaries as the basis for calculating shipowner contributions effective immediately upon publication in the Official Journal
Apply increased flat-rate salaries for calculating social security contributions for seafarers effective immediately upon publication in the Official Journal
Apply the new annual flat-rate income and percentage figures for the period 1 April 2026 to 31 March 2027 as referenced in Articles L. 752-5 and L. 752-6 of the Rural and Maritime Fishing Code