Exceptional Social Solidarity Contribution Measure Adopted
The Assembly of People's Representatives (ARP) adopted an exceptional social solidarity contribution measure on Thursday, December 4, 2025, during the final session on the 2026 finance bill. This measure aims to support the resources of social security funds. The decision comes after the measure was previously removed from Article 20 of the finance bill, and its extension until 2027 was rejected.
Key Provisions of the Adopted Text
According to the adopted text, a retention of 0.5% on salaries and 3% on business revenues will be applied for the year 2026 only. The president of the Finance Committee emphasized the temporary nature of this measure, limited to one year.
Background and Rationale
Deputies had previously removed Article 20, which provided for extending the 0.5% retention until 2027, during a earlier session. This decision was motivated by:
- The absence of financial reports for social security funds for 2023 and 2024
- The lack of convincing justifications from the Ministry of Social Affairs to extend the measure
- The absence of a genuine reform of the social security system, deemed failing Deputy Ahmed Bennour had insisted on the principle of refusing temporary taxes that become permanent.
History of the Temporary Retention Measure
The temporary retention measure dates back to 2018, with an initial rate of 1% applied to salaries to support social security funds. In 2023, the rate was reduced to 0.5%, with a limited application period of three years (2023-2025). It was therefore due to expire legally at the end of 2025, with any extension being exceptional and limited.
Implications of the Adopted Measure
The adoption of this provision allows for a one-year extension, with the application of a 0.5% retention on salaries for the year 2026, in order to temporarily strengthen the resources of social security funds.
