Newsletter April 2026

​Value-sharing bonus (Prime de partage de la valeur / PPV) : inclusion in the calculation of the Fillon reduction

Since January 1, 2026, the value-sharing bonus (PPV) paid to an employee or allocated to a savings plan must be included in the remuneration used to calculate the general reduction.

As of 2026, this rule applies within the framework of the single tapered general reduction (RGDU). The impact is significant, as the reference remuneration is no longer limited to salary subject to social contributions but must be increased by the amount of the PPV.

This notable change has a direct effect on the calculation of employer contribution relief. While previously it had no impact on the Fillon reduction, it is now taken into account both in the calculation of the coefficient and in the amount of the reduction. More specifically, by increasing the reference remuneration, the PPV may reduce the relief coefficient and consequently decrease the total amount of the reduction granted to the employer.

For example, for a full-time employee paid at the 2026 minimum wage, the annual gross remuneration amounts to €21,876.36. Without any PPV payment, this employee is exactly at the minimum wage level, where the reduction is at its maximum. However, if the employer pays a PPV of €1,000, the remuneration used for the calculation increases to €22,876.36. The employee is then no longer considered, for this calculation, to be strictly at the minimum wage level, which mechanically leads to a reduction in the relief.

Therefore, while the PPV remains an effective tool for redistribution, it is no longer neutral with regard to general contribution relief. It is therefore important to anticipate any PPV payment in social cost simulations, with particular attention paid to employees whose remuneration is close to the minimum wage.

In this respect, a simulation portal is freely accessible on the official urssaf.fr website, with additional information available in the news section.

Support plan for economic sectors most affected by the energy crisis

On March 27, 2026, the government introduced an immediate support plan targeting the sectors most exposed to rising energy prices, primarily road transport, fishing, and agriculture, with an estimated cost of nearly €70 million for the month of April 2026 alone. It was presented as an emergency, targeted, and time-limited measure aimed at preserving the activity of the most directly affected businesses.

It should be noted that the announced measures primarily focus on so-called direct sectoral aid. First, in the road transport sector, the government has introduced an exceptional subsidy equivalent to 20 cents per liter for SMEs and very small businesses operating in the public road transport of goods and passengers and facing major economic difficulties. In the fishing sector, a similar level of support has been announced in the form of fuel cost reimbursements based on invoices. Finally, for agriculture, the plan provides for a full exemption from excise duty on agricultural diesel (GNR) for the month of April 2026.

In addition to these direct measures, the plan also includes several initiatives aimed at easing companies’ cash flow. These include the possibility of deferring social security contributions, adjusting or spreading tax deadlines, as well as access to “Boost carburants” loans provided by Bpifrance for small businesses. The objective is clear: to enable struggling companies to better absorb, in the short term, the sharp increase in certain operating costs.

From a legal perspective, this development should be interpreted with caution, as the actual implementation of these measures will depend on the operational details provided by the administration and, in some cases, on their compatibility with European law. It is therefore essential to verify the exact eligibility conditions and any potential limitations.

From an accounting and financial standpoint, companies must be able to accurately document the additional energy costs incurred, for example through fuel invoices or expense tracking records.

For companies operating in the aforementioned sectors, it is strongly recommended to act promptly by verifying eligibility and gathering the necessary supporting documentation.

Micro, standard (actual) regime or corporate tax: which regime should be chosen as the business grows?

Initially, the micro-enterprise regime is often chosen for its simplicity. However, as the business expands, this regime is not always the most advantageous. In 2026, two developments should particularly draw the attention of sole entrepreneurs.

The first concerns the turnover thresholds for the micro-enterprise regime. These are now set at €203,100 for trading activities and €83,600 for services and professional activities.

The second development relates to social security contributions. Since January 1, 2026, their structure has changed, with a larger share allocated to contributory contributions, particularly for pensions. For certain self-employed professionals under the non-commercial profits (BNC) category, the overall rate has thus increased from 24.6% to 25.6%.

In practical terms, these changes mean that a regime should no longer be chosen solely for its simplicity. As long as expenses remain limited, the micro-enterprise regime may still be suitable. However, when business expenses increase, the standard (actual) regime may become more relevant, as it allows for the deduction of actual costs incurred.

In practice, the key question is therefore not only whether it is possible to remain under the micro-enterprise regime, but whether it continues to be the most advantageous option in light of the level of activity, expenses, and overall social contribution costs.

Strengthened URSSAF inspections : increased vigilance in social matters

Another key point of attention is the significant strengthening of Urssaf inspections in 2026. The Urssaf network highlights improved targeting of its audits, with strong results in combating undeclared work. In this respect, €1.5 billion in reassessments at the national level was exceeded in 2025. This trend reflects an intensification of inspections, particularly in so-called sensitive sectors.

Beyond the issue of undeclared work, inspections may cover a wide range of important areas. These include the reliability of the DSN, the treatment of remuneration, benefits in kind, professional expenses, applied exemptions, working time, and the use of subcontracting.

Furthermore, Urssaf recalls that inspections may be carried out either on a documentary basis or on-site, using sampling and extrapolation methods that may lead to significant financial consequences in the event of discrepancies.

For entrepreneurs in particular, it is essential to secure social practices in advance and to strengthen the traceability of supporting documentation, in order to ensure consistency between social declarations and accounting records.