Source date: 2026-06-17
General reduction of employer contributions
RGDU: What is the gross minimum wage amount used for 2026? Published on June 18, 2026 - Entreprendre Service Public / Directorate for Legal and Administrative Information (Prime Minister's Office)
The decree of June 12, 2026, freezes for the year 2026 the minimum wage value to be used for eligibility and the calculation of the single sliding-scale reduction (RGDU) of employer contributions. Explanation.
As a reminder, the 2025 Social Security Financing Act reformed the general reduction of employer contributions.
Thus, since January 1, 2026:
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the formula for calculating this reduction is as follows: T min + (T delta x [(1/2) x (3 x annual gross minimum wage / annual gross remuneration-1)] P ) T min : 0.0200 (minimum exemption threshold of 2%) T delta : 0.3781 (for employers liable for the Fnal at 0.10%) or 0.3821 (for employers liable for Fnal at 0.50%) Value P : 1.75
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this reduction only applies to salaries below 3 times the gross minimum wage (compared to 1.6 times the gross minimum wage previously).
The decree of June 12, 2026, states that, for the year 2026, the minimum wage value used is that set on January 1, 2026.
On that date, the annual gross minimum wage was set at €21,876.64, the monthly gross minimum wage at €1,823.03, and the hourly gross minimum wage at €12.02.
The Official Bulletin of Social Security specifies that a tolerance measure allows applying the minimum wage increase of June 1, 2026, in the calculation formula for contributions due on employees' remuneration whose contracts end between June 1 and June 30, 2026.
Laws and references
See also
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Single sliding-scale reduction (RGDU) of employer contributions
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Minimum wage increase from June 1, 2026 - Regulatory changes planned for the single sliding-scale reduction BOSS (Official Bulletin of Social Security)
Source: Service-Public professionals