PMSS 2026: Amount, Brackets and Scale of the Social Security Ceiling

Every January, the same figure shows up in payslips, insurance contracts and pension simulations. The PMSS 2026 is set at €4,005 per month. This page gathers every current amount, the brackets that come from it and what the ceiling means if you work as a consultant or freelancer.

The PMSS 2026, France's monthly social security ceiling, is €4,005, which gives €48,060 a year for the PASS. It rose 2% from 2025 (€3,925 a month) and acts as the base for many contributions and social benefits.

Are you a consultant or freelancer? Estimate your net pay under wage portage from your daily rate in 2 minutes with the WEEPO salary simulator.

PMSS 2026 key figures in 11 points

The benchmark is the PMSS 2026 of €4,005 per month, or €48,060 per year. Here are the eleven figures worth knowing, each one quotable on its own. The 2027 amounts have been announced, but the official order was still unpublished at the end of October 2026.

• Monthly ceiling (PMSS) 2026: €4,005, set by the order of 22 December 2025.
• Annual ceiling (PASS) 2026: €48,060.
• Daily ceiling 2026: €220.
• 2026 uprating: +2%, after +1.6% in 2025.
• 2025 ceiling: €3,925 a month and €47,100 a year.
• Bracket A: up to €4,005 a month. Bracket B: up to €16,020 a month.
• Arrco-Agirc bracket 2: up to €32,040 a month.
• 3 PASS: €144,180. 4 PASS: €192,240. 10 PASS: €480,600.
• Announced PMSS 2027: €4,075 a month, or €48,900 a year (published on 19 October 2026).
• Minimum salary of a full-time portage consultant: €3,003.75 (75% of the PMSS) or €3,404.25 (85% for an expert), calculated on 2026 figures.
• WEEPO Barometer 2026 (20,000 payslips): median daily rate of €526, median monthly revenue of €10,260, median monthly net salary of €4,200.

2026 social security ceiling: annual, monthly and daily amounts

The 2026 annual social security ceiling is €48,060, the monthly ceiling is €4,005 and the daily ceiling is €220. These amounts are set by order each year and follow wage trends. In 2026 the increase is 2%.

Monthly social security ceiling: €4,005

This is the figure payroll teams apply month by month. An employee paid €3,000 gross stays under the ceiling, while an executive at €5,500 gross goes over it by €1,495.

PASS 2026: €48,060 a year

The PASS is used for yearly calculations: pensions, retirement savings caps, thresholds for some severance payments. Both acronyms name the same ceiling, seen over one month or twelve.

PASS 2026 brackets and multiples

Contributions are computed by brackets defined as multiples of the ceiling. In 2026, bracket A runs up to €4,005 a month and bracket B up to €16,020, which is four times the PMSS. Each bracket carries different rates, so these thresholds matter.

What is the PMSS used for?

The PMSS is the reference for setting maximum benefit amounts and many contributions. It drives daily allowances, retirement and disability pensions, and the split of contributions by bracket. It therefore affects employees and self-employed workers alike.

• Daily allowances (sickness, work accident, maternity, paternity).
• General-scheme retirement pensions and disability pensions.
• Unemployment insurance and supplementary pension contributions.
• Exemption thresholds for some termination payments.
• Tax deduction caps for retirement savings products such as the PER.

PMSS 2027: what has been announced

The PMSS 2027 should reach €4,075 a month, which makes a PASS of €48,900. These values were published on 19 October 2026 from a BOSS communication. They mean a rise of about 1.7% (WEEPO calculation), but they still need confirmation by the order expected before year end.

For a consultant or freelancer, what does the PMSS change?

For a consultant in wage portage, the PMSS sets the salary floor: the collective agreement requires at least 75% of the PMSS for a senior consultant and 85% for an expert, full time. With the PMSS 2026, that gives €3,003.75 and €3,404.25 gross per month.

This floor is a minimum, not an average. In the WEEPO Barometer 2026, median monthly revenue reaches €10,260 for a median daily rate of €526, and the median net salary is €4,200. Half of consultants charge between €450 and €600 a day. If the PMSS 2027 is confirmed at €4,075, the floors will move to €3,056.25 and €3,463.75.

A self-employed worker in a micro-enterprise or a SASU has no such floor, but the PASS remains a benchmark for pensions and savings caps. Contribution details are in our guide to social security contributions for freelancers. To see how the portage floor compares with a real daily rate, read the minimum salary in wage portage and the daily rate to net salary breakdown.

Want to check what these thresholds mean for your case? Pay rules are detailed in the wage portage collective agreement, and you can compare with the offers of the WEEPO wage portage company. Portage is only one option among others: micro-enterprise and SASU remain real choices depending on your rate.

Frequently asked questions

What is the PMSS amount in 2026?

The PMSS 2026 is €4,005 per month. The matching PASS is €48,060 a year and the daily ceiling is €220.

What is the annual social security ceiling in 2026?

The annual ceiling is €48,060, up 2% from the €47,100 of 2025.

What is the difference between PMSS and PASS?

It is the same ceiling expressed over two periods. The PMSS is the monthly amount (€4,005), the PASS the annual amount (€48,060).

What will the PMSS be in 2027?

It is announced at €4,075 a month, or €48,900 a year. The official order must still be published before the end of 2026.

Does the PMSS apply in wage portage?

Yes. It is the base of the collective-agreement minimum salary of a portage consultant: 75% of the PMSS for a senior consultant, 85% for an expert, full time. A 10% financial reserve applies on permanent contracts.

Key takeaways

• The PMSS 2026 is €4,005 a month and the PASS €48,060 a year.
• The 2026 increase is 2%, after 1.6% in 2025.
• The PMSS 2027 is announced at €4,075, pending the official order.
• In portage, the minimum salary is 75% or 85% of the PMSS.
• The floor is a legal minimum: the median net salary of WEEPO portage consultants reaches €4,200 a month.

Methodology and sources

2026 and 2027 amounts: Service-Public.gouv.fr, 2027 annual ceiling. Brackets and multiples: LégiSocial. Uprating and uses: La finance pour tous. Data checked on 29 October 2026. Salary floors are WEEPO calculations from collective agreement IDCC 3219 and a PMSS of €4,005. Pay data comes from the WEEPO Barometer 2026 (20,000 payslips).

Cite this page: Source: WEEPO, PMSS 2026: amounts, brackets and scale, 2026, weepo.fr/en/blog/pmss-plafond-securite-sociale

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