The French government is exploring new ways to address the growing deficit in its Social Security system, with a focus on salary savings as part of its 2027 budget plan. According to the financial newspaper Les Échos, officials are considering introducing social contributions on certain types of savings, such as profit-sharing bonuses, participation allowances, and employer contributions to collective savings plans. These changes could potentially generate up to 1 billion euros for the Social Security system.
Under the proposed plan, only amounts exceeding 3,000 euros per year would be subject to these new contributions. Two different scenarios are being evaluated. The first would exempt any savings below 3,000 euros annually from social contributions, with the threshold adjusted each year for inflation. The second scenario would introduce a specific health insurance contribution on salary savings that go beyond the 3,000 euro limit. For companies, this new contribution could replace the current social surcharge they pay on amounts above 3,000 euros.
Employees would still be required to pay the general social contribution (CSG) and the contribution to the repayment of the social debt (CRDS) from the very first euro of their salary savings. These contributions would apply to various forms of savings, including profit-sharing bonuses and employer contributions to collective savings plans like the company savings plan (PPE), inter-company plan (PEI), and collective pension savings plan (Perco).
This proposal comes after a similar measure was introduced in the 2026 budget discussions. At that time, the government had proposed an 8% social surcharge on certain salary supplements, such as meal vouchers and vacation checks. However, this idea was rejected by parliamentarians, highlighting the sensitivity of such measures in political and public debate.
French Government Considers Taxing Salary Savings to Address Social Security Deficit
AI-rewritten from original reportingHow it works
francesocial-securitytaxsalary-savingsbudget-2027pension-plans



