In an effort to reduce public spending and increase revenue, the government is considering changes to how certain payments are treated for social contributions. These payments include severance pay and compensation given when an employment contract is terminated. At present, a portion of these payments is exempt from social contributions, meaning neither the employee nor the employer has to pay into the social security system for that amount. Under the proposed changes in the PLFSS 2027 (a financial law related to social security), the maximum amount that can be exempt from social contributions would be reduced by half. Using 2026 figures as a reference, the current limit of 96,120 euros for a dismissal would drop to 48,060 euros. This threshold is adjusted annually based on a reference amount, meaning the exact limit will change each year. Any compensation above the new threshold would become subject to social contributions. This means that salary contributions would be deducted directly from the compensation amount, and the employer would also have to pay their share of contributions. However, the government estimates that 95% of affected employees would still have their full compensation exempt from these contributions. The changes would primarily impact those receiving high compensation, such as a long-tenured assistant pharmacist with a high salary. It is important to note that for conventional terminations, employers already pay a 40% contribution on the exempt portion. If part of the compensation becomes subject to contributions, this 40% would no longer apply to that portion. As a result, the total cost of the termination would need to be recalculated individually for each case. If the reform is approved, it would take effect for terminations starting on January 1, 2027.