{"id":5731,"date":"2026-01-05T13:59:59","date_gmt":"2026-01-05T13:59:59","guid":{"rendered":"https:\/\/www.lusis-avocats.com\/?p=5731"},"modified":"2026-01-05T14:00:02","modified_gmt":"2026-01-05T14:00:02","slug":"focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025","status":"publish","type":"post","link":"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/","title":{"rendered":"Focus on the measures adopted in the Social Security Financing Act on December 16, 2025"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li><strong>Increase in the cost of mutually agreed terminations and mandatory retirement<\/strong><\/li>\n<\/ul>\n\n\n\n<p>The specific employer contribution payable on individual mutually agreed termination indemnities and mandatory retirement indemnities will increase by 10 percentage points, rising from 30% to 40%.<\/p>\n\n\n\n<p>The aim of this measure is to combat \u201c<em>strategies designed to circumvent the social security regime applicable to dismissal indemnities<\/em>.\u201d<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Introduction of a penalty on employer contributions for old-age and survivor\u2019s insurance in the absence of negotiations on the retention of senior employees in companies with at least 300 employees<\/strong><\/li>\n<\/ul>\n\n\n\n<p>The purpose of this measure is to make effective the obligation introduced by Law No. 2025-898 of 24 October 2025.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Increase of 10% in the rates of social security contribution surcharges applicable in cases of undeclared work<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Extension of the flat-rate deduction of employer social security contributions on overtime to all companies<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Until now, this deduction was reserved solely for companies with fewer than 250 employees.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Limitation of the statutory limitation period for sick leave<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Unless healthcare professionals justify the need for a longer duration in light of the patient\u2019s situation and, where applicable, in accordance with recommendations issued by the French National Authority for Health, a cap is introduced to limit the duration of sick leave :<\/p>\n\n\n\n<p>-One month for an initial prescription;<\/p>\n\n\n\n<p>-Two months in the event of an extension.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Creation, as from 1 January 2026, of an additional birth leave<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Each parent will be entitled to an additional birth leave following maternity leave, paternity leave, child welcome leave, or adoption leave.<\/p>\n\n\n\n<p>Its duration will be either one month or two months, which may be split into two one-month periods.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The specific employer contribution payable on individual mutually agreed termination indemnities and mandatory retirement indemnities will increase by 10 percentage points, rising from 30% to 40%. The aim of this measure is to combat \u201cstrategies designed to circumvent the social security regime applicable to dismissal indemnities.\u201d The purpose of this measure is to make effective [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31],"tags":[],"class_list":["post-5731","post","type-post","status-publish","format-standard","hentry","category-publications-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Focus on the measures adopted in the Social Security Financing Act on December 16, 2025 - Lusis Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Focus on the measures adopted in the Social Security Financing Act on December 16, 2025 - Lusis Avocats\" \/>\n<meta property=\"og:description\" content=\"The specific employer contribution payable on individual mutually agreed termination indemnities and mandatory retirement indemnities will increase by 10 percentage points, rising from 30% to 40%. The aim of this measure is to combat \u201cstrategies designed to circumvent the social security regime applicable to dismissal indemnities.\u201d The purpose of this measure is to make effective [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Lusis Avocats\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-05T13:59:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-05T14:00:02+00:00\" \/>\n<meta name=\"author\" content=\"lusis-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"lusis-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.lusis-avocats.com\\\/en\\\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lusis-avocats.com\\\/en\\\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\\\/\"},\"author\":{\"name\":\"lusis-admin\",\"@id\":\"https:\\\/\\\/www.lusis-avocats.com\\\/#\\\/schema\\\/person\\\/0d0f066eaf4d7b70ff7d104c86eaeb7f\"},\"headline\":\"Focus on the measures adopted in the Social Security Financing Act on December 16, 2025\",\"datePublished\":\"2026-01-05T13:59:59+00:00\",\"dateModified\":\"2026-01-05T14:00:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.lusis-avocats.com\\\/en\\\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\\\/\"},\"wordCount\":273,\"commentCount\":0,\"articleSection\":[\"Publications\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.lusis-avocats.com\\\/en\\\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.lusis-avocats.com\\\/en\\\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\\\/\",\"url\":\"https:\\\/\\\/www.lusis-avocats.com\\\/en\\\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\\\/\",\"name\":\"Focus on the measures adopted in the Social Security Financing Act on December 16, 2025 - Lusis Avocats\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lusis-avocats.com\\\/#website\"},\"datePublished\":\"2026-01-05T13:59:59+00:00\",\"dateModified\":\"2026-01-05T14:00:02+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.lusis-avocats.com\\\/#\\\/schema\\\/person\\\/0d0f066eaf4d7b70ff7d104c86eaeb7f\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.lusis-avocats.com\\\/en\\\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.lusis-avocats.com\\\/en\\\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.lusis-avocats.com\\\/en\\\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.lusis-avocats.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Focus on the measures adopted in the Social Security Financing Act on December 16, 2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.lusis-avocats.com\\\/#website\",\"url\":\"https:\\\/\\\/www.lusis-avocats.com\\\/\",\"name\":\"Lusis Avocats\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.lusis-avocats.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.lusis-avocats.com\\\/#\\\/schema\\\/person\\\/0d0f066eaf4d7b70ff7d104c86eaeb7f\",\"name\":\"lusis-admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/fe574e847c42281f67dbc95375be51b5412b857ac40b16473a37a0a25a53c68c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/fe574e847c42281f67dbc95375be51b5412b857ac40b16473a37a0a25a53c68c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/fe574e847c42281f67dbc95375be51b5412b857ac40b16473a37a0a25a53c68c?s=96&d=mm&r=g\",\"caption\":\"lusis-admin\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Focus on the measures adopted in the Social Security Financing Act on December 16, 2025 - Lusis Avocats","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/","og_locale":"en_US","og_type":"article","og_title":"Focus on the measures adopted in the Social Security Financing Act on December 16, 2025 - Lusis Avocats","og_description":"The specific employer contribution payable on individual mutually agreed termination indemnities and mandatory retirement indemnities will increase by 10 percentage points, rising from 30% to 40%. The aim of this measure is to combat \u201cstrategies designed to circumvent the social security regime applicable to dismissal indemnities.\u201d The purpose of this measure is to make effective [&hellip;]","og_url":"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/","og_site_name":"Lusis Avocats","article_published_time":"2026-01-05T13:59:59+00:00","article_modified_time":"2026-01-05T14:00:02+00:00","author":"lusis-admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"lusis-admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/#article","isPartOf":{"@id":"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/"},"author":{"name":"lusis-admin","@id":"https:\/\/www.lusis-avocats.com\/#\/schema\/person\/0d0f066eaf4d7b70ff7d104c86eaeb7f"},"headline":"Focus on the measures adopted in the Social Security Financing Act on December 16, 2025","datePublished":"2026-01-05T13:59:59+00:00","dateModified":"2026-01-05T14:00:02+00:00","mainEntityOfPage":{"@id":"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/"},"wordCount":273,"commentCount":0,"articleSection":["Publications"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/","url":"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/","name":"Focus on the measures adopted in the Social Security Financing Act on December 16, 2025 - Lusis Avocats","isPartOf":{"@id":"https:\/\/www.lusis-avocats.com\/#website"},"datePublished":"2026-01-05T13:59:59+00:00","dateModified":"2026-01-05T14:00:02+00:00","author":{"@id":"https:\/\/www.lusis-avocats.com\/#\/schema\/person\/0d0f066eaf4d7b70ff7d104c86eaeb7f"},"breadcrumb":{"@id":"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.lusis-avocats.com\/en\/focus-on-the-measures-adopted-in-the-social-security-financing-act-on-december-16-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.lusis-avocats.com\/en\/"},{"@type":"ListItem","position":2,"name":"Focus on the measures adopted in the Social Security Financing Act on December 16, 2025"}]},{"@type":"WebSite","@id":"https:\/\/www.lusis-avocats.com\/#website","url":"https:\/\/www.lusis-avocats.com\/","name":"Lusis Avocats","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.lusis-avocats.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.lusis-avocats.com\/#\/schema\/person\/0d0f066eaf4d7b70ff7d104c86eaeb7f","name":"lusis-admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/fe574e847c42281f67dbc95375be51b5412b857ac40b16473a37a0a25a53c68c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/fe574e847c42281f67dbc95375be51b5412b857ac40b16473a37a0a25a53c68c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/fe574e847c42281f67dbc95375be51b5412b857ac40b16473a37a0a25a53c68c?s=96&d=mm&r=g","caption":"lusis-admin"}}]}},"_links":{"self":[{"href":"https:\/\/www.lusis-avocats.com\/en\/wp-json\/wp\/v2\/posts\/5731","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lusis-avocats.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lusis-avocats.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lusis-avocats.com\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lusis-avocats.com\/en\/wp-json\/wp\/v2\/comments?post=5731"}],"version-history":[{"count":1,"href":"https:\/\/www.lusis-avocats.com\/en\/wp-json\/wp\/v2\/posts\/5731\/revisions"}],"predecessor-version":[{"id":5732,"href":"https:\/\/www.lusis-avocats.com\/en\/wp-json\/wp\/v2\/posts\/5731\/revisions\/5732"}],"wp:attachment":[{"href":"https:\/\/www.lusis-avocats.com\/en\/wp-json\/wp\/v2\/media?parent=5731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lusis-avocats.com\/en\/wp-json\/wp\/v2\/categories?post=5731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lusis-avocats.com\/en\/wp-json\/wp\/v2\/tags?post=5731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}