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ALERT / MAY 7, 2026
France introduces new government-paid birth leave and other social security changes
5 MIN READ
France is introducing several social security-related reforms in 2026. These include an increase in the employer contribution rate on certain severance indemnities, the creation of a new government-paid additional birth leave of up to two months for each parent, new statutory limits on the duration of medical certificates for sick leave, and delays in the planned increases in statutory retirement age. The reforms take effect at various points throughout 2026, with the earliest provisions applying from 1 January 2026.
Background
These changes were implemented through the Social Security Financing Act 2026 (the “Act”), which was published in the Official Journal on 31 December 2025. The reforms take effect at various points throughout 2026, with the earliest provisions applying from 1 January 2026.
Key details
The most relevant changes introduced by the Act are as follows:
Increase in employer contribution rate on severance indemnities
The employer-paid social security contribution rate on severance indemnities for mutually agreed terminations (opens a new window) and employer‑initiated retirements (opens a new window) increased from 30% to 40%, effective 1 January 2026. This specific social security contribution rate only applies to the portion of severance indemnities exempt from standard social security contributions. Details on such exemption may be found on Service Public’s website here (opens a new window) (for mutually agreed terminations) and here (opens a new window) (for employer-initiated retirements).
New government-paid additional birth leave
From 1 July 2026, each parent may take up to two months of new government-paid additional birth leave for each child born or adopted from 1 January 2026, to be used within nine months after the event and only after maternity, paternity, or adoption leave. It may be taken in one-month blocks, either separately or simultaneously by each parent.
Implementing regulations specifying details such as eligibility and social security allowance amounts are expected to be published in due course.
The new additional birth leave will apply in addition to existing statutory maternity, paternity, and adoption leave entitlements. Generally:
Pregnant employees are entitled to 16 calendar weeks of government-paid maternity leave (opens a new window), comprising six weeks before 10 weeks after birth.
Fathers and eligible partners are entitled to three working days of employer-paid mandatory birth leave (opens a new window) immediately after birth and 25 calendar days of government-paid paternity leave (opens a new window), comprising a mandatory four-day period to be taken immediately after birth leave and a further optional 21 days to be taken within six months of the birth.
Adoptive parents are entitled to three days of employer-paid mandatory birth leave (opens a new window) immediately on the child’s arrival in their household and 16 weeks of government-paid adoption leave (opens a new window) (a further 25 days is added if adoption leave is divided between the two parents).
New limits on the duration of medical certificates for sick leave
Sick leave benefits in France are paid by social security through the daily allowance system known as IJSS (Indemnités Journalières de Sécurité Sociale). For more details on sick leave, please refer to Service Public’s official website here (opens a new window).
Previously, no statutory limits applied to the duration of a medical certificate for sick leave. Under the Act, a medical certificate for sick leave will be capped at one month for the initial certificate and two months per extension, unless medically justified by the issuing medical practitioner. This change will take effect from 1 September 2026.
Delays in the planned increases in statutory retirement age
The Act delays the planned increases in statutory retirement age under the 2023 pension reform (see previous Lockton article here (opens a new window)) for individuals born on or after 1 January 1964.
The 2023 reform originally introduced the following timetable to gradually raise the minimum retirement age in three-month increments, based on the date of birth of individuals, until it reaches the age of 64 for those born from 1 January 1968:
Date of Birth of Individual | Minimum Retirement Age |
1 September 1961 – 31 December 1961 | 62 years and three months |
1962 | 62 years and six months |
1963 | 62 years and nine months |
1964 | 63 years |
1965 | 63 years and three months |
1966 | 63 years and six months |
1967 | 63 years and nine months |
On or after 1 January 1968 | 64 years |
However, the Act revises the timetable as follows for those born on or after 1 January 1964, so that the statutory retirement age of 64 will apply only from the 1969 birth cohort onward:
Date of Birth of Individual | Minimum Retirement Age |
1 September 1961 – 31 December 1961 | 62 years and three months |
1962 | 62 years and six months |
1 January 1963 to 31 March 1965 | 62 years and nine months |
1 April 1965 to 31 December 1965 | 63 years |
1966 | 63 years and three months |
1967 | 63 years and six months |
1968 | 63 years and nine months |
On or after 1 January 1969 | 64 years |
Employer action: ACT
To ensure compliance, employers should review and periodically update their internal HR policies and procedures, employee handbooks, and payroll systems to reflect the changes as each measure takes effect during 2026.
Employers should also monitor any forthcoming operational guidance on the new government-paid additional birth leave entitlement. Service Public’s website (opens a new window) is expected to be updated with guidance for employers once the implementing regulations are published.
Further Information
