Company health insurance: what the employer must finance in 2026

With a few exceptions, every private-sector employer must offer their employees group health insurance. Their financial contribution must be at least 50% of the premium. The coverage must include a minimum benefits package and is available to all employees, regardless of their length of service. Some employees may request an exemption.

This page addresses what the employer must finance and the minimum coverage requirements. It does not cover the social security and tax implications of the employer's contribution, the penalties for non-compliance, or the details of the specifications for a responsible health insurance contract.

Who is affected?

The obligation applies to all employers in the private sector: businesses and associations. Individuals who employ a domestic worker are not affected.

The following points are taken from the administration's information sheet, verified on January 20, 2026:

• All employees. The coverage benefits all employees, regardless of their seniority in the company.
• The beneficiaries. Coverage for the employee's dependents is not mandatory. However, the employer or social partners may decide to provide coverage.
• Several employers. An employee already covered by one of their employers' group insurance plans may refuse to subscribe to other plans. They must then provide proof of this coverage to their other employers by means of an annual membership certificate.
• Employment contract suspended. Coverage must be maintained when the employment contract is suspended and the employee is receiving compensation from the employer or Social Security. If they are not receiving compensation, they should contact their employer.

What the employer must finance

The employer's financial contribution must be at least 50% of the total contribution. This is a minimum. The remaining balance of the contribution is the responsibility of the employee.

What the cover must contain at a minimum

The minimum care package includes, according to the information sheet:

The information sheet refers to articles D911-1 to D911-8 of the Social Security Code. It also specifies that supplementary health insurance can be a so-called "responsible" contract. In this case, it must comply with the corresponding specifications. Furthermore, the contract must be based on solidarity: the insured cannot be required to complete a health questionnaire.

The details of the responsible contract are covered in a separate blog post by the firm. This page does not include them.

How is the mutual insurance company set up?

• Industry agreement. A sectoral agreement may impose minimum coverage levels or a minimum contribution rate.
• Company agreement. A company agreement can be negotiated within the company itself. If a sectoral agreement exists, it must provide at least equally favorable coverage.
• Unilateral decision. If negotiations fail, supplementary health insurance is implemented by a unilateral decision of the employer.

Employees who may be exempt

An employee may request to be exempted from joining in the following cases, according to the information sheet:

This list includes some of the exemption cases. The document provides others, particularly for employees covered as dependents since April 2024. The contract duration thresholds are reproduced exactly as written on this document. Their wording differs on another document from the administration: the exact threshold should be verified with the source before any application.

The health payment in 2026

For some employees exempt from mandatory enrollment, a health insurance payment can serve as coverage. According to the information sheet, this applies in particular to employees on fixed-term contracts or temporary assignments of less than 3 months, and to part-time employees.

It must be stipulated by agreement. A sectoral agreement may provide that the coverage obligation is met through the health insurance contribution. In the absence of a sectoral agreement, or where it permits, a company agreement may provide for it. The employee must provide proof of coverage under a responsible health insurance plan.

The payment corresponds to the amounts the employer would have been obligated to pay if the employee had been covered by the group insurance plan. When this amount cannot be determined, the reference amount is set at €22.27 for 2026. In Alsace-Moselle, it is €7.44. This amount is multiplied by 105 for employees on permanent contracts (CDI), and by 125 for employees on fixed-term contracts (CDD) or temporary work contracts. The document also includes a pro-rata coefficient based on working hours (1 for full-time).

The information sheet cites a decree dated January 8, 2026, for this amount. The period to which the reference amount relates and its application procedures should be verified against the information sheet and this decree.

After the end of the employment contract

Employees whose contracts are terminated, except in cases of gross misconduct, can retain their coverage for the duration of their unemployment benefits, up to the length of their last employment contract. According to the information sheet, this continued coverage cannot exceed 12 months (one year). Further details regarding continued coverage on an individual basis are provided on another page of the firm's website.

Numerical example (fictitious profile)

Situation. A consulting firm with 12 employees unilaterally implements a group health insurance plan. The chosen plan costs €58 per month per employee. This amount is a hypothetical scenario.

Issue. The manager wants to know the minimum annual cost to the company, and the effect of a level of participation higher than the minimum.

Strategy. The firm reviews his contract and the situation of his employees with him. The calculation compares the legal minimum of 50 % and two higher levels.

Result. For a minimum of 50 employees (%), the company's contribution is €348 per year per employee, totaling €4,176 for 12 employees. The total annual contribution is €8,352. Each additional 10 points of participation adds €835.20 per year to the company's cost.

This profile is fictitious. The example does not take into account exempt employees, nor the social security and tax treatment of profit-sharing, which are not addressed on this page. The figures illustrate the calculation and do not reflect your specific situation.

What changes depending on your situation

• The method of implementation: industry agreement, company agreement or unilateral decision.
• The level of participation retained beyond the minimum of 50 %.
• The presence of employees on fixed-term contracts or assignments of less than 3 months, or part-time up to 15 hours per week.
• An employee who is a beneficiary of the complementary solidarity health insurance, covered individually or covered under another job.
• The choice of a health payment, which requires a sector or company agreement.
• An establishment located in Alsace-Moselle, which has its own reference amount.
• The responsible and supportive nature of the contract.

The rule depends on your situation. No results are guaranteed.