2026 Finance Act
Impact on Pyaroll & HR for Companies
The 2026 Finance Act introduces several developments directly impacting companies’ payroll and human resources. Commuting, tips, personal training accounts (CPF), transport payments, or remuneration transparency, these measures require rapid and secure adjustments to practices.
Primexis’ experts in Payroll & HR Advisory have analyzed the main impacts for employers and deciphered the measures to integrate into Payroll and HR processes right now.
Commuting: extension of the favorable scheme
The reimbursement of commuting expenses beyond the legal requirement remains exempt up to 75% of the cost of tickets.
To remember:
- No legal requirement to exceed 50%
- Extension of the scheme until December 31, 2026
- Retroactive application to January 2026
Tips: exemption extended until 2028
Social security and tax exemption on tips paid to employees earning less than 1.6 SMIC (French minimum wage) has finally been extended.
New cut-off date: December 31, 2028
It remains applicable whether tips are paid directly to employees or redistributed by the employer. This measure remains a key factor for the hotel, restaurant, and services sectors.
Médaille du travail (French long service medal): significant tax changes
Up until now, related bonuses could be exempt from social security contributions, CSG/CRDS taxes, and income tax. As of February 21, 2026, the exemption on income tax has been abolished.
Social security exemptions remain in place but are based on fragile administrative tolerances.
As case law considers these bonuses to be part of remuneration, the risk of an URSSAF adjustment cannot be ruled out. Particular attention is recommended with regard to internal practices.
Regional transport payments: extension and security
The 2026 Finance Act secures the framework and broadens its scope with a direct impact for companies with multiple locations.
- Clarification of liability rules
- Extension to overseas departments and regions of France (DROM)
- Already in effect in several regions (Provence-Alpes-Côte d’Azur, Occitanie, Brittany, etc.)
CPF: limits and new restrictions
Several changes are affecting the use of personal training accounts:
- Upcoming limits on certified training courses
- Limit on skills assessments
- Driver’s license: restricted and capped access
- Mandatory co-financing in certain cases
Current projections:
- €1,500 for specific directory (RS – répertoire spécifique) certifications
- €1,600 for skills assessments
- €900 for driver’s license
These changes must be incorporated immediately into 2026 training policies.
New contributions in the event of legal action
The creation of a €50 contribution per civil or labor (prud’hommes) court case, which is applicable to both employers and employees, payable upon filing the lawsuit.
A decree must still specify the terms of application.
Other changes to note
- Elimination of the €500 permit subsidy for apprentices
- Creation of innovative impact startups (JEII)
- Change to the formula to calculate profit-sharing
- Creation of specific leave for printing presses companies
To be anticipated: European directive on remuneration transparency
The next bill is taking shape. It will be a major project for 2026-2027.
The program includes:
- New gender equality index
- New recruitment rules
- Improving the right to information
- Increased salary transparency
Now is the time to anticipate and audit your remuneration policies.
What this means for HR and Finance departments
Even without radical reform, the 2026 Finance Act requires:
- Consideration of salary transparency
- Quick payroll adjustments
- Scope updates
- HR decisions
- Anticipation of URSSAF audits
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Need assistance?
Do these changes impact you? Would you like to integrate these new features into your HR processes or measure their operational impact?
Our Payroll and HR Advisory team is available to assist you:
📩 conseil.RH@primexis.fr
🌐 www.primexis.fr/en
