#TECM2606168ADecree of 19 March 2026 increasing the flat-rate wages used as the basis for calculating shipowners' contributions, sailors' contributions and certain benefits for merchant, pleasure, fishing and marine culture sailors
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This French decree, effective 1 April 2026, updates the annual and daily flat-rate wage amounts used to calculate employer contributions from shipowners and social security contributions and pensions for seafarers in merchant shipping, pleasure boating, fishing, and marine aquaculture. The regulation establishes 20 salary categories with new higher values ranging from €14,820.80 annually (€41.17 daily) for category 1 up to €76,867.05 annually (€213.52 daily) for category 20. These updated forfaitary salaries replace previous amounts and serve as the official reference basis for all contribution calculations in these maritime sectors starting from the second quarter of 2026.
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Key Changes
- New flat-rate wages effective 1 April 2026 for all maritime sectors (commerce, pleasure, fishing, marine cultures)
- Category 1 increased to €14,820.80 per year (€41.17 per day)
- Category 10 set at €33,340.30 per year (€92.61 per day)
+ 3 more changes with Pro
Obligations
What this law requires
Apply the updated flat-rate wage amounts from the 20 salary categories table to calculate shipowners' contributions starting from 1 April 2026
Use the new annual flat-rate salary amounts (ranging from €14,820.80 to €76,867.05) as the basis for calculating sailors' social security contributions and pensions effective 1 April 2026
Replace all previous flat-rate wage reference amounts with the updated values specified in Article 1's 20-category table for contribution and pension calculations
Apply the corresponding daily flat-rate wage amounts (ranging from €41.17 to €213.52) when calculating daily-basis contributions and benefits for seafarers
Ensure the decree is published in the Journal officiel de la République française