France cuts employer relief for sectors with minimum wages below the Smic

69 sectors are currently below the Smic and the 1 December increase may add 64 more; the 2027 calendar year is the first to count

Employer contribution relief for sectors whose collective minimum wages are below the statutory minimum wage will in future be calculated from those minima instead of the Smic. A sector must have stayed below it for the whole calendar year; the list is published each year by 31 January and the decree has applied since 11 Nov 2026 (Le Figaro, 10 Nov 2026).