The draft Social Security Financing Bill for 2027 (Projet de loi de financement de la sécurité sociale pour 2027, or PLFSS), published on 1 October 2026, proposes to extend by one year the exceptional contribution assessed on complementary health premiums.
The contribution, set at 2.05%, was introduced as a temporary one-year measure for 2026 and would now continue to apply for 2027. It is worth noting that the rate history has already seen some movement, as the contribution was initially set at 2.05%, briefly raised to 2.25% during the 2026 cycle, and ultimately enacted at 2.05%.
In parallel, the Government plans to work with the complementary bodies (mutuals, provident institutions and insurers) to clarify the respective levels of coverage between compulsory and complementary health insurance and improve health cover.
This remains a draft measure at the start of its parliamentary examination, and its provisions, including the one-year extension, may be amended or withdrawn before any final adoption.
Sovos will continue to monitor the parliamentary process and will issue a further update once the measure is confirmed, amended, or dropped.
