#AGRS2607361ADecree of 31 March 2026 setting the annual lump-sum earnings and the percentage of that earnings for the period from 1 April 2026 to 31 March 2027 for agricultural accident insurance
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This French decree sets the annual lump-sum earnings (gain forfaitaire annuel) used to calculate social contributions and benefits for farmers and agricultural workers under the rural code. For the period 1 April 2026 to 31 March 2027, the standard annual lump-sum is fixed at €15,062.58. A reduced rate equal to one third of that amount (€5,020.86) applies to certain persons listed in Article L.752-1 II. The decree also establishes the minimum annual earnings that can be declared under complementary work accident and occupational disease insurance contracts at €11,135.94.
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Key Changes
- Annual lump-sum earnings set at €15,062.58 for period 1 April 2026 to 31 March 2027
- Reduced annual lump-sum for specific persons (L.752-1 II) fixed at one third (€5,020.86)
- Minimum annual earnings for complementary accident insurance contracts set at €11,135.94
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Obligations
What this law requires
Apply annual lump-sum earnings of €15,062.58 for calculating social contributions and benefits for farmers and agricultural workers for the period 1 April 2026 to 31 March 2027
Apply reduced annual lump-sum earnings of €5,020.86 (one-third of standard rate) for persons listed in Article L.752-1 II of the rural code for the period 1 April 2026 to 31 March 2027
Set minimum annual earnings base for calculating daily indemnity and annuities under complementary work accident and occupational disease insurance contracts at €11,135.94 for the period 1 April 2026 to 31 March 2027
Publish this decree in the Journal officiel de la République française