politics

Senate adopts weakened 2027 Social Security revenue section

The Senate adopted on November 13 the revenue section of the 2027 Social Security bill by 200 votes to 110, with a provisional gap of 3.2 billion euros.

budget, sécurit, sénat, fidèles, union, sécurité, recettes, sociale

Key facts

  • On November 13, 2026, the Senate adopted the revenue section of the Social Security financing bill (PLFSS) for 2027. This part of the text, under…
  • This vote does not lock in the balance of the accounts. The government updated the balance tables after the amendments adopted during the week, but…
  • According to AFP, the gap with the initial text amounts to 3.2 billion euros. The deterioration is explained by several decisions taken during the review.

On November 13, 2026, the Senate adopted the revenue section of the Social Security financing bill (PLFSS) for 2027. This part of the text, under review since Monday, was passed by 200 votes to 110.

This vote does not lock in the balance of the accounts. The government updated the balance tables after the amendments adopted during the week, but the balance of the revenue section remains provisional.

According to AFP, the gap with the initial text amounts to 3.2 billion euros. The deterioration is explained by several decisions taken during the review.

Senators removed the exceptional contribution on supplementary health insurers, worth 1.1 billion euros. They also postponed by three months the reform of the base for general employer contribution relief, for 500 million euros.

A concession on the old-age contribution rate for local and hospital employers represents 400 million euros. The increase in labor costs for local authorities and hospitals is limited to 1.4 billion euros in the Senate version, compared with 1.8 billion in the initial text.

Senators intend to offset this loss of revenue by ending the flat-rate deduction for professional expenses granted to retirees. They will propose this measure in the finance bill, to be debated starting November 20.

The majority on the Social Affairs Committee intends to meet the target of reducing the social accounts deficit to 12.7 billion euros next year, compared with 21.8 billion expected in 2026.

The savings planned in the spending section are nevertheless expected to be reduced relative to the committee's initial target. The majority nonetheless promises savings on this part of the text, which has yet to be examined.

It was also specified that the Senate majority, the president, and the general rapporteur intended to uphold the balances of the financing law, and that this balance would be given only at the end of the full review.

Halftime has therefore arrived for the 2027 PLFSS. The revenue section has been adopted, but the overall outcome remains provisional, pending the savings announced on spending.

Dig deeper

What is the PLFSS?

The social security financing bill sets each year the revenue and expenditure of the social security system (health, pensions, family, workplace accidents). The revenue section adopted by the Senate does not close the text: expenditure remains to be examined.

What is the Senate's role in this vote?

The Senate, the upper house of Parliament, examines the PLFSS after the National Assembly. Its vote of 13 November 2026 covers only revenue and may still be amended in the remainder of the budget procedure.

What is the exceptional contribution on supplementary health coverage?

It is a temporary levy planned on mutual insurers and supplementary insurers. Senators removed it, which withdraws about 1.1 billion euros in revenue.

What are the general reductions in employer social contributions?

They are reductions in social charges paid by employers on low and middle wages. The three-month postponement of the reform of their contribution base costs about 500 million euros.

Why is the deficit of the social accounts at stake?

The majority of the Social Affairs Committee is targeting a deficit of 12.7 billion euros in 2027, compared with 21.8 billion expected in 2026. The drop in revenue makes this target harder without savings on expenditure.

What happens next?

The expenditure section of the PLFSS remains to be examined. Senators also want, in the finance bill debated from 20 November, to abolish the flat-rate allowance for retirees' professional expenses in order to offset part of the lost revenue.

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