Other news for January 2026

Minimum wage

The minimum wage (minimum interprofessional growth wage) increased by 1.18% on January 1, 2026. Its gross hourly amount will therefore increase from €11.88 to €12.02. The gross monthly minimum wage will increase by €21.23 to €1,823.03 as of January 1, 2026 (compared to €1,801.80 previously) for a working time of 35 hours per week. That is a net monthly minimum wage of €1,443.11. It should be noted that in Mayotte, the gross hourly amount of the minimum wage is set at €9.33 (compared to €8.98 previously) and its gross monthly amount at €1,415.05 (compared to €1,361.97) for a working time of 35 hours per week.

AGS contribution

The Association for the Management of the Employees’ Debt Guarantee Scheme (AGS(1)) ensures that employees whose employer is placed in receivership or judicial liquidation are paid the sums due to them (salaries, redundancy pay….). This scheme is financed by a contribution paid exclusively by employers. As of July 1, 2024, the rate of this contribution increased from 0.20% to 0.25% due to the deteriorating economic situation and the significant increase in business insolvencies. On December 16, 2025, the AGS Board of Directors decided to maintain this contribution rate at 0.25% on January 1, 2026.

Special law

As parliamentarians were unable to reach a consensus on the finance bill for 2026, it could not, in view of the timetable imposed by the Constitution, be voted on and promulgated before January 1, 2026. Pending the resumption of debates by Parliament at the beginning of next year, a special bill has therefore been adopted by the two assemblies. This transitional text thus avoids any budgetary discontinuity between the end of the 2025 fiscal year and the vote on a budget for 2026.

Kbis extract

A European Unique Identifier (EUID) is assigned to each company registered in the European Union. It allows for harmonized and unequivocal identification of companies in the European Union’s Business Registers Interconnection System (BRIS). Since December 1, 2025, this European identifier has been included in the Kbis extracts issued to companies by the clerks of the commercial courts. It is composed of the country code (FR for France), followed by the register code, then the local identifier of the company (the SIREN number in France).

(1) L’Association pour la gestion du régime de garantie des créances des salariés (AGS)