Maître Jean-Christophe GUY

Avocat au barreau de Paris

Avocat titulaire d'un certificat de spécialisation en Droit du travail

Compétences : Droit du travail, Droit du sport

Barreau : Paris

Adresse : 5 AVENUE ALPHAND 75116 PARIS

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Publié le 24/02/2026

Les chiffres clés de la paie 2026 : l’essentiel pour vos équipes RH

Article juridique - Droit du travail

Par Me Jean-Christophe GUY

Les chiffres clés de la paie 2026 : l’essentiel pour vos équipes RH

Le passage à l’année 2026 s’est accompagné d’une revalorisation des principaux seuils et paramètres sociaux.

Pour les directions des ressources humaines et les directions financières, l’intégration de ces nouvelles valeurs de référence est une condition pour garantir la conformité des bulletins de salaire et la sécurité des prévisions budgétaires.

Détail des valeurs de référence 2026 :

Le SMIC mensuel brut : 1 823,07 euros (sur la base de la durée légale de 35 heures hebdomadaires).
Le Plafond Mensuel de la Sécurité Sociale (PMSS) : 4 005 euros. Ce seuil reste déterminant pour le calcul de nombreuses cotisations sociales (retraite, prévoyance).
Le Plafond Annuel de la Sécurité Sociale (PASS) : 48 060 euros.
Les Titres-Restaurant : La limite d’exonération de la participation patronale est fixée à 7,32 euros.
Le Télétravail : L’allocation forfaitaire, exonérée de cotisations sociales, s’élève à 11,00 euros par mois pour une journée de télétravail par semaine.

La rigueur de la gestion de la paie constitue la première ligne de défense de l’entreprise face au risque de redressement de l'Urssaf.

Le cabinet ilexen vous accompagne dans toutes vos problématique en droit du travail.