Every 1 January, the monthly social security ceiling (Plafond Mensuel de la Sécurité sociale, PMSS) is revalued. This reference value, often little known, is nonetheless involved in the calculation of many social contributions, benefits and health insurance guarantees. Here is its 2026 amount, how it works and its concrete consequences for companies and employees.
The 2026 PMSS in figures
The decree of 22 December 2025 sets the 2026 PMSS at 4,005 € per month, compared with 3,925 € in 2025, an increase of 2 %. The daily ceiling stands at 220 €. The annual ceiling (Plafond Annuel de la Sécurité sociale, PASS) reaches 48,060 € for 2026.
This revaluation is part of a series of increases: +6.9 % in 2023, +5.4 % in 2024, +1.6 % in 2025 and +2 % in 2026, after a freeze during the health crisis. The amount can be viewed officially on the French Social Security Official Bulletin (BOSS).
What exactly is the PMSS?
The PMSS is a legal reference amount corresponding to the monthly ceiling on the pay taken into account to calculate certain contributions and benefits. It is revalued every 1 January according to the change in the average pay per head (salaire moyen par tête, SMPT) recorded the previous year, by government decree.
The PMSS is the monthly version of the PASS (the annual ceiling). It notably structures the pay bands: band 1 (or band A) corresponds to the portion of salary from 0 to 1 PMSS, that is from 0 to 4,005 € in 2026. Above this, it is referred to as band 2.
What is the PMSS used for?
It is a genuine cross-cutting unit of measurement in French social protection. The PMSS notably serves as the basis for calculating:
- capped social contributions (old-age insurance, AGIRC-ARRCO supplementary pension, managerial staff death and disability cover);
- social security daily allowances (sickness, maternity, paternity, accident at work), which are capped by reference to the PMSS;
- many benefits: disability pension, death benefit, redundancy pay and so on;
- health insurance reimbursements, when the guarantees are expressed as a percentage of the PMSS.
What is the concrete impact for companies and employees?
The increase in the PMSS has a twofold effect to anticipate. If your health insurance contract shows guarantees as a percentage of the PMSS, you automatically benefit from higher reimbursement ceilings: an osteopathy guarantee at 5 % of the PMSS, for example, rises from 196.25 € to 200.25 € per session. In return, the increase in the ceiling also leads to a higher contribution cost on the bands concerned.
On the employer side, two reflexes are essential in January: updating the payroll settings with the new ceiling (most software does this automatically) and recalculating the contributions on bands 1 and 2 according to the new thresholds. A configuration error or an incorrect proration (in the case of part-time or short contracts) can lead to a reassessment.
This period is also an opportunity to challenge your social protection contracts: to each PMSS increase are added the contribution indexations applied by insurers, which can generate significant rises. An audit makes it possible to check that your guarantees and your rates remain competitive.
MIA Assurances supports you
The annual revaluation of the PMSS has a direct knock-on effect on your contributions and on your employees’ reimbursements. For nearly 30 years, the brokerage firm MIA Assurances has supported VSEs, SMEs, mid-cap companies and foreign companies established in France in setting up and monitoring their health, death and disability, pension and employee savings contracts.
FAQ – Monthly social security ceiling
- What is the amount of the PMSS in 2026?
The 2026 PMSS is set at 4,005 € per month, that is an annual ceiling (PASS) of 48,060 €, up 2 % on 2025.
- What is the PMSS used for?
It serves as the basis for calculating many capped social contributions, daily allowances, benefits (disability, death and so on) and health insurance reimbursements expressed as a percentage of the PMSS.
- How is the PMSS revalued?
Every 1 January, by decree, according to the change in the average pay per head of the previous year.
- What is the difference between the PMSS and the PASS?
The PMSS is the monthly ceiling; the PASS is the annual ceiling, that is the PMSS multiplied by twelve.
- Does the PMSS increase raise my health insurance premium?
It can raise the reimbursement ceilings expressed as a percentage of the PMSS, but also the cost of contributions. It is a good time to audit your contract.
