Latest News About Plafond Salarial

Here’s a concise update on the latest about “plafond salarial” (salary cap) across relevant contexts:

• Belgium: The 2025 reform confirms an 85,000 EUR per quarter cap on base ONSS (social security) contributions for high salaries, effective July 1, 2025, with ongoing indexation and impact mainly on base contributions while other surcharges remain due. This is a significant change for high earners and employers, reducing employer costs on the portion above the cap. [Sources: 2025-11-27 update and related official summaries][1][2]

• France: In 2026, annual social-security ceiling (plafond de la sécurité sociale) is adjusted; for 2026 it’s set in the official updates to reflect wage trends, with the annual ceiling revalorized and affecting social contributions for higher earners and related benefits. This anchors how salaries are measured for social contributions and benefits. [Sources: French social security updates and PLFSS 2026 context][4][9]

• General note: Plafonds are typically reviewed yearly or semi-annually and may differ by country and by type of contribution (base vs. surcharges). It’s important to track the exact figures and applicable dates for your payroll calendar to ensure accurate withholding and employer costs.[7][8]

Illustration

• If a Belgian employee has a quarterly base salary that reaches 100,000 EUR, the portion up to 85,000 EUR is subject to base employer contributions, while the excess is exempt from base contributions (though other specific surcharges still apply). The employer savings come from the excluded excess portion.[2]

What would you like next?

• A country-specific summary (Belgium vs France) with exact current ceilings and dates for 2025–2026?
• A quick guide on how to adjust payroll processes to accommodate the Belgian 85,000 EUR quarterly cap?
• A short FAQ for HR teams in your jurisdiction (Malta/Valletta area context)?