Total employer social contributions in France run approximately 42-45% of gross salary, covering health (13%), family allowance (5.25%), and pension (8.55%/2.11% split by threshold), plus smaller levies: housing (FNAL), transport (versement mobilité, varies by region), apprenticeship tax (0.68%), construction levy (0.45% for companies with 50+ employees), and CSA (0.3%). A major 2026 change: the réduction générale des cotisations patronales was restructured into a unified progressive reduction (RGDU), abolishing previous reduced rates for health (7%) and family allowances (3.45%) on lower-paid employees. The 2026 SMIC (minimum wage) is €1,823.03/month; the monthly social security ceiling (plafond) is €4,005. The employer contribution rate on rupture conventionnelle (mutually agreed termination) indemnities rose from 30% to 40% for all separations from 1 January 2026.