Since October 27, 2025, the Assembly's social affairs commission has been reviewing the social security financing bill (PLFSS) for 2026, with around 1700 amendments filed. Several controversial measures were removed or altered during the commission debates. Discussions will end on October 31 before moving to the plenary on November 4.
Debates on the PLFSS 2026 began on Monday, October 27, 2025, in the Assembly's social affairs commission, parallel to discussions on the state budget. With 1700 amendments to review in a tight timeframe, the commission must conclude its work on Friday, October 31, before the plenary debate starting Tuesday, November 4.
Among the adopted amendments, the freeze on the CSG scale was removed. The surtax on mutual insurers, intended to fund the suspension of the retirement reform, was also eliminated. The new employer contribution on restaurant vouchers was dropped, as was the increase in the employer contribution on conventional severance indemnities, which was canceled.
The end of social contribution exemptions benefiting apprentices was rejected. However, taxation on the most significant 'golden parachutes' was increased. PS and LFI amendments were adopted for a 1.4-point CSG increase on capital income, raising the rate from 9.2% to 10.6%. An obligatory negotiation on retaining senior workers in employment was established, and a cap on commercial discounts for pharmacies was set.
These commission votes foreshadow intense debates in the plenary session, highlighting tensions around social security financing.