You have probably seen the word plafond on your French payslip without knowing what it means. The Social Security ceiling, or plafond de la Sécurité sociale, is one of the reference numbers behind French social protection, and its 2027 value has just been announced in the Bulletin officiel de la Sécurité sociale.
The 2027 values
The ceiling rises by 1.74 percent on 1 January 2027, after a 2 percent increase in 2026. It follows the growth of the average salary per head in the previous year.
| Period | 2027 | 2026 |
|---|---|---|
| Year (PASS) | 48,900 euros | 48,060 euros |
| Quarter | 12,225 euros | |
| Month (PMSS) | 4,075 euros | 4,005 euros |
| Week | 940 euros | |
| Day | 224 euros | 220 euros |
An official order confirming these values will be published before the end of 2026.
Why it matters to you
The ceiling is the maximum amount of earnings taken into account to calculate several benefits and contributions. In practice it sets:
- the maximum daily allowance you can receive when on sick leave, after a work accident, or on maternity or paternity leave,
- invalidity pensions,
- the basic state pension from the general scheme, which is calculated on earnings up to the ceiling,
- several contributions on your salary, such as pension and unemployment contributions, which are split into a part below the ceiling and a part above it,
- the tax and social exemption thresholds for severance payments,
- the rules on internship pay for students.
If you earn less than 4,075 euros gross a month, the whole of your salary sits under the ceiling. If you earn more, you will see lines on your payslip marked plafonnée (up to the ceiling) and déplafonnée (on the whole salary). The 2027 rise slightly increases the share of salary subject to the capped lines.
What you should do
Nothing. Employers and the CPAM apply the new values automatically from January. It is still worth knowing the figure if you are planning parental leave or have a long illness, because your daily allowance is capped by it, not by your full salary.