Recent developments in France
Increase in statutory minimum wage (2026)
The French minimum wage (SMIC) was revalorised effective 1 January 2026, reflecting the annual adjustment mechanism aimed at protecting purchasing power.
Reform of employer social contribution relief (2026)
From 1 January 2026, changes apply to the “general reduction” of employer social contributions (the main relief mechanism on low wages), impacting how employer charges are calculated and declared in practice.
Unemployment benefits rules remain in force (2026)
The unemployment insurance rules that entered into force in 2025 continue to apply in 2026 for covered claimants, including the way benefits are paid monthly.
Telework reimbursement remains framework-driven (2026)
Telework continues to be implemented through company-level frameworks (agreements/charters/individual arrangements). Employers may reimburse telework-related costs and many companies use standard lump-sum reimbursements or reimbursement of actual expenses, depending on their internal policy and supporting documentation.
New birth/parental-leave related entitlement announced (2026)
France’s 2026 social security financing framework includes a new additional birth-leave entitlement (congé de naissance) announced as an upcoming measure, with implementation planned after 2026 (subject to implementing texts).










