#2026-261Decree No. 2026-261 of April 8, 2026, Amending the Application Methods of Social Security Contribution Exemption
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This decree changes the age conditions for social security contribution exemptions for certain individuals in France. It lowers the contribution exemption age to 80 years for singles or as long as one member of a couple is 80. For other categories within the law, the age is set to 70. The changes apply from January 1, 2026.
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Key Changes
- Lowers the age for social security contribution exemption to 80 for individuals or couples where one member is 80.
- Sets the age to 70 for other applicable groups under the law.
- Applies changes from January 1, 2026.
Obligations
What this law requires
Apply age condition of 80 years for social security contribution exemption for single individuals mentioned in article D. 241-5(a)(I) of the Social Security Code
Apply age condition of 80 years for social security contribution exemption for couples where at least one member has reached 80 years old
Apply age condition of 70 years for individuals under section II of article D. 241-5 of the Social Security Code
Implement the new age conditions for contributions and social charges due for work periods beginning on or after January 1, 2026
The Minister of Labor and Solidarity, the Minister of Health, Families, Autonomy and Persons with Disabilities, and the Minister of Public Action and Accounts shall execute this decree in their respective areas of responsibility