Skalis’ monthly regulatory watch — European payroll, labor law and compliance for freelancers and portage salarial consultants. September 2026 edition.
Taxes (France)
E-invoicing went live on September 1 — every VAT-registered business must now be able to receive
The long-announced French e-invoicing reform reached its first hard deadline on September 1, 2026. Since that date, every business registered for French VAT must be able to receive electronic invoices, regardless of size. The obligation to issue them started the same day for large companies and mid-caps (ETI); SMEs and micro-businesses have until September 1, 2027. More than 10 million economic actors are in scope. Sources: impots.gouv.fr, economie.gouv.fr.
The correct term is now “plateforme agréée”, not “PDP”
Connection to the system runs through an approved platform (plateforme agréée) registered with the French tax authority, which declares the business to the central directory itself — there is no separate filing to make. The official list is published on impots.gouv.fr. The older acronym “PDP” (partner dematerialization platform) is still widely used in the trade press but is no longer the terminology of the texts.
What it changes for a consultant
If you work through portage salarial, nothing on your side: the portage company issues the client invoice and is the entity that must be connected. No software to change, no format to manage. If you also run a micro-enterprise or a foreign entity invoicing French clients, plan your setup well before the September 2027 deadline — platforms will be saturated in the final quarter.
Unemployment Insurance (France)
Mutual termination now caps benefits at 15 months
For any contract ending on or after September 1, 2026, the maximum unemployment benefit period following an individual mutual termination (rupture conventionnelle) is cut to 15 months for claimants under 55 (down from 18) and 20.5 months for those aged 55 and over (down from 27). Overseas departments excluding Mayotte: 20 and 30 months respectively. Claimants aged 55+ can request an extension from France Travail based on their job-search efforts. Collective mutual terminations are unaffected. Legal basis: amendment no. 2 of April 10, 2026 to the November 15, 2024 unemployment insurance convention, approved by order of June 19, 2026. Source: Unédic.
Fact check: the waiting period did NOT double to 14 days
Several outlets reported over the summer that the waiting period before the first ARE payment had moved from 7 to 14 working days, and that degressive benefits paid over 27 months had been replaced by a one-off payment of 50% of entitlements. Neither is accurate. The waiting period remains 7 days, applied once per 12-month period, on top of the usual deferrals: paid-leave deferral (capped at 30 days) and the specific deferral for above-statutory severance (capped at 150 days, or 75 days for economic redundancies). The “27 months” figure refers to the former maximum benefit duration for the 55+ age group — precisely the one now reduced to 20.5 months after a mutual termination. Source: Unédic — payment timeline.
European Local Payroll
Pay Transparency Directive: deadline passed, France still not transposed
The transposition deadline for Directive (EU) 2023/970 expired on June 7, 2026 and the French implementing law has still not been published. A missed deadline does not, however, make the reporting obligations immediately enforceable. First pay-gap reports are due on June 7, 2027 for employers with 250+ staff (annually) and 150–249 staff (every three years), and on June 7, 2031 for those with 100–149 staff. Below 100 employees, national law decides.
The directive’s baseline principles are meant to apply whatever the headcount: disclose the pay or pay range before the interview, stop asking candidates about their current salary, and answer within two months when an employee asks how their pay was set. For a consultant negotiating a day rate in a European market, that is a new source of leverage. Source: EUR-Lex — Directive (EU) 2023/970.
Platform Work Directive: transposition due December 2, 2026
Directive (EU) 2024/2831 on platform work has been in force since December 1, 2024 and member states must transpose it by December 2, 2026. It introduces a presumption of employment and rules on algorithmic management. Worth watching for anyone sourcing assignments through marketplaces. Source: EUR-Lex — Directive (EU) 2024/2831.
Social Contributions (France)
Social security ceiling and the employer old-age rate
The French monthly social security ceiling (PMSS) stands at €4,005 for 2026, or €48,060 annually, set by the order of December 22, 2025. Separately, the employer uncapped old-age insurance contribution rose from 2.02% to 2.11% on January 1, 2026. It does not affect pension entitlements, but it does raise employer cost — so any salary simulation still based on 2025 rates is slightly optimistic. Source: Légifrance — 2026 social security ceiling.
Portage Salarial Collective Agreement (IDCC 3219)
No new amendment — and a reminder that avoids a €280 mistake
No extended amendment to the French portage salarial collective agreement landed this month. The reminder is still worth making: the minimum pay floors set by amendment no. 12, upheld by the Conseil d’État, are calculated on the 2017 monthly ceiling (€3,269) — not on the current one. Reading “70% of the 2026 PMSS” instead overstates the junior floor by roughly €280 a month. The four tiers were detailed in our August issue.
On the Radar
PLFSS 2027: employee savings schemes under review
As part of the 2027 French social security budget discussions, a proposal to levy contributions on profit-sharing, incentive schemes and employer matching above a threshold of around €3,000 per year is circulating, with an expected yield of roughly €1 billion. At this stage it is an internal working document that has not been validated — nothing is settled. We will keep tracking it.
What This Means for You
- Ask your portage or umbrella company which approved platform it uses for e-invoicing, and since when.
- If a mutual termination is on the table in France, recalculate your entitlement against the new 15 / 20.5-month caps before signing anything.
- Refresh your salary simulation on the 2026 ceiling and the new employer old-age rate.
- In day-rate negotiations across the EU, use the pay transparency principles — they apply without waiting for national law.
- If you also invoice through a micro-enterprise or a foreign entity, start your e-invoicing setup well before September 2027.
Frequently Asked Questions
Does French e-invoicing apply to me if I work through portage salarial?
No. The portage company issues the client invoice and is the entity that must be connected to an approved platform, so there is nothing to change on your side — no software, no format to manage. If you also invoice through a micro-enterprise or a foreign entity, that structure is in scope from 1 September 2027.
What are the French e-invoicing deadlines in 2026 and 2027?
Since 1 September 2026, every business registered for French VAT must be able to receive electronic invoices, whatever its size. Large companies and mid-caps (ETI) must also issue them from that date. SMEs and micro-businesses have until 1 September 2027 to start issuing.
Is “PDP” still the correct term for a French e-invoicing platform?
No. The texts now use “plateforme agréée” (approved platform) — a platform registered with the French tax authority, which declares the business to the central directory itself. “PDP” (partner dematerialisation platform) survives in the trade press but is no longer the legal terminology.
How long can you claim unemployment after a rupture conventionnelle in 2026?
For any contract ending on or after 1 September 2026, the maximum is 15 months for claimants under 55 and 20.5 months for those aged 55 and over, down from 18 and 27 months. The change applies to individual mutual terminations, not to collective ones.
What is the 2026 French social security ceiling (PMSS)?
€4,005 per month, or €48,060 per year, set by the order of 22 December 2025. Separately, the employer uncapped old-age insurance contribution rose from 2.02% to 2.11% on 1 January 2026 — it raises employer cost without changing pension entitlements.
Does the EU Pay Transparency Directive apply in France yet?
The transposition deadline expired on 7 June 2026 and the French implementing law is still not published, so the reporting obligations are not yet enforceable. First pay-gap reports are due 7 June 2027 for employers with 250+ staff. The baseline principles — publishing a pay range before interview, not asking about salary history — are meant to apply whatever the headcount.
Staying Compliant Without the Homework
Three major texts in a single month and two widely repeated errors to correct: that is the kind of watch that eats an independent’s evenings. With Skalis, invoicing, contributions and payroll follow the rules automatically across every country we operate in.
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Further reading
- Breaking Weekly News for Freelancers — Issue #29
- Freelancers, what does mandatory e-invoicing in Belgium mean for you?
- Making Tax Digital 2026: quarterly reporting for UK freelancers
Written by Stéphane Gornès, CEO of Groupe Reesk / Skalis, with the Skalis Portage team. Published September 2026 — sources verified on 11 September 2026. Informational content, not individual legal advice.
