Social security: what will be the annual ceiling in 2027?

The Official Bulletin of the Social Security has just communicated on the level of the annual ceiling of the Social Security (PAS) in 2027; it indicates an increase of 1.74% compared to the 2026 level. It had increased by 2% in 2026.

The Social Security ceiling corresponds to the maximum amount of remuneration or earnings taken into account for calculating social security rights and certain contributions, and for defining the basis of assessment for certain contributions.

Its increase depends on the evolution of the average wage per capita (SMPT) of the year N-1.

For 2027, the different values of the ceiling will be as follows:

• €48,900 in annual value (2026: €48,060);
• €12,225 in quarterly value;
• €4,075 in monthly value (2026: €4,005);
• €940 in weekly value;
• €224 in daily value (compared to €220 in 2026);
• €30 in hourly value.

The order confirming the level of the Social Security ceiling for 2027 will be published before the end of 2026.

What is the PAS used for?

The PAS are used to calculate the maximum amount of certain social benefits such as:

• daily allowances for sickness, accident at work, maternity, paternity;
• invalidity pensions;
• old-age pensions under the general scheme.

For employers, it is used to calculate:

• social contributions on wages, old-age insurance, unemployment, supplementary pension schemes;
• thresholds for tax and social exemption of severance pay;
• allowances for traineeships in company of students;
• the contribution to the national housing assistance fund.