Social Security: What Will the Annual Ceiling Be in 2026?
The Social Security Annual Ceiling (PASS) — a key reference used to calculate social contributions and benefits — will increase by 2% on January 1, 2026. It will reach €48,060 per year, up from €47,100 in 2025, according to the Official Social Security Bulletin (BOSS) published on October 21, 2025.
This revaluation, aligned with the evolution of average wages in France, will have a direct impact on social contributions, retirement ceilings, and employee benefits.
The Social Security Annual Ceiling (PASS) — a key reference used to calculate social contributions and benefits — will increase by 2% on January 1, 2026. It will reach €48,060 per year, up from €47,100 in 2025, according to the Official Social Security Bulletin (BOSS) published on October 21, 2025.
This revaluation, aligned with the evolution of average wages in France, will have a direct impact on social contributions, retirement ceilings, and employee benefits.
An Adjustment Based on Wage Growth
The PASS (Plafond Annuel de la Sécurité Sociale) represents the maximum amount of earnings taken into account when calculating various social benefits such as:
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daily allowances for sickness, work accidents, maternity, or paternity;
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disability pensions;
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retirement pensions under the general regime.
Each year, this ceiling is reassessed on January 1, based on the average wage per employee (SMPT) from the previous year. For 2026, this results in a 2% increase, setting the annual ceiling at €48,060 and the monthly ceiling at €4,005 (compared with €3,925 in 2025).
PASS values applicable from January 1, 2026:
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€48,060 per year
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€12,015 per quarter
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€4,005 per month
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€924 per week
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€220 per day
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€30 per hour
An official decree confirming these figures will be published before the end of 2025.
A Key Reference for Employers and Employees
The PASS is a central benchmark for employers, employees, and HR departments. It is used to determine social security contributions (retirement, unemployment, complementary pension schemes) and several fiscal and social thresholds, such as:
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severance payments exempt from taxes and contributions;
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internship allowances for students;
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the National Housing Assistance Fund (FNAL) contribution.
For employees, it also defines the maximum benefit amounts payable under Social Security. The revaluation of the PASS to €48,060 in 2026 will therefore have practical consequences: higher contribution ceilings, adjustments to retirement calculations, and changes in social benefits.
The Social Security Annual Ceiling is a cornerstone of the French social protection system. Its yearly revaluation ensures consistency between wages, contributions, and benefits. With this 2% increase, the 2026 PASS reflects wage growth while maintaining the stability of France’s social and fiscal framework.
Source(s) : Service-Public.fr