Figures:
The Minister for Public Accounts, Amélie de Montchalin, announced that the government has set a target of recovering €15 billion from tax and social security fraud in 2026, after having collected €13 billion out of the €20 billion detected in 2024.
Work in Progress:
Pension Reform:
During the ninth pension consultation meeting held on April 24, 2025, the CFDT and CFE-CGC unions expressed openness to expanding capital-funded schemes, particularly for employees of small businesses, while emphasizing that participation should remain optional. Differences persist, notably regarding funding methods.
Health Tax:
After raising the possibility of increasing the TSA (additional solidarity tax) to "offset the cancellation of the planned co-payment increase," the government now plans to introduce, starting in autumn 2025, a tax targeting complementary health insurance providers. This may take the form of a one-time retroactive tax on the year 2025 and would be inspired by the exceptional measure implemented during the Covid health crisis.
Phased Retirement:
A draft decree presented on April 28, 2025, to the CNAV (National Old Age Insurance Fund) board proposes to lower the eligibility age for phased retirement back to 60, effective from September 1, 2025. This measure stems from the national interprofessional agreement (ANI) on senior employment, signed on November 14, 2024, and reverses the previous two-year increase introduced by the last pension reform.
Noteworthy:
Public Sector Complementary Health Insurance: Decree No. 2025-326 of April 9, 2025, establishes an optional complementary social protection scheme for military personnel. The group contract creating this scheme, which will come into force on January 1, 2026, must cover long-term sick leave as defined in the Defense Code, as well as the risk of non-service-related death, and will be partially funded by the employers concerned. A question has also been submitted to the Minister of the Armed Forces regarding the possibility of integrating a mandatory group contract that would cover risks related to overseas operations.
Apprenticeships:
On April 23, 2025, the government announced that companies will be required to pay a €750 contribution to cover the educational costs of work-study apprentices preparing for a degree at bachelor's level (bac +3) or higher. This measure, provided for in the 2025 Finance Act, will be confirmed through a decree.
New Service:
Supplementary Pension:
Agirc-Arrco (Supplementary private pension) has launched a new online service, "My First Steps Toward Retirement," aimed at policyholders aged 57 and over who have not yet initiated retirement procedures. Accessible via the personal account on agirc-arrco.fr, this three-step tool allows users to review their career record, estimate their future pension based on their departure date, and receive a personalized summary. Policyholders can also request personalized support six months before retirement.
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