Where will the 2026 APBN and Social Security be? Follow the stages of debate in the National Assembly and Senate

These are two texts equally dense with discussion: like every autumn, the Finance Bill (PLF) and the Social Security Financing Bill (PLFSS) are on the desks of deputies and senators, whose mission is to amend the budget proposed by the government of Sébastien Lecornu, in mid-October. In accordance with constitutional deadlines, both financial laws must be enacted by December 31, 2025, turning the last quarter of the year into a real race against time.

Even before the start of this parliamentary work, the Prime Minister had announced that he would not use article 49.3 of the Constitution, which allows the budget text to be approved without a vote by deputies, if the proposed censure proposed and then supported by the opposition did not succeed in overthrowing the government. This is what happened in December 2024, when Michel Barnier had to leave Matignon after only 90 days in office.

The budget menu is very large, and sometimes difficult to read if we do not follow the debate in its continuity, especially since several stages can occur simultaneously, between the National Assembly and the Senate, discussions in committees, and public sessions in a hemicycle. To see this calendar more clearly, franceinfo offers you a timeline covering the key stages of the examination of the two budget texts, focusing on the public sessions in the two chambers of Parliament. This is updated as the debate progresses.

Progress of examining the 2026 budget text

Lawmakers have until December 12 to pass the Social Security Financing Bill (PLFSS) and until December 23 to pass the Financing Bill (PLF).

1.The “revenue” part of the PLF is examined in the National Assembly

(Finished)

From October 24 to November 4

At the National Assembly, the “revenue” portion of the PLF was debated in a public session starting Friday 24 October. The check was terminated, without a vote, on Tuesday, November 4, to make way for the Social Security budget. It resumed on November 13. The deputies mainly implemented taxes on unproductive wealth and multinational companies, but rejected the Zucman tax and the freezing of the income tax scale.
2.The “revenue” section of the PLFSS is examined in the National Assembly

(Finished)

From 4 to 8 November

The portion of the Social Security budget dedicated to these revenues is examined from Tuesday, November 4 through Saturday, November 8. Adopted by a narrow majority, the budget provides, among other things, an increase in CSG on capital income, a reduction in employer contributions for overtime, and the establishment of a tax on hexane and alcoholic energy drinks.
3.The “expenditure” section of the PLFSS is examined in the National Assembly

(Finished)

From 8 to 12 November

Examination of the part relating to expenditure began after a vote approved the part earmarked for revenue, as for the finance bill. This continued until midnight on November 12, but deputies were unable to complete their examination of the texts. At midnight, the government decided to send the text to the Senate, without a serious vote across the PLFSS, as permitted by the Constitution. The deputies could not vote on articles 31 to 41, but they adopted article 45 bis on the suspension of pension reform. The government is committed to sending the PLFSS to the Senate in its modified version based on the amendments voted on by the Assembly.
4.The “revenue” portion of the PLF returns to the National Assembly

(Finished)

From November 13 to November 22

The deputies have not yet finished examining the “revenue” section of the financial bill before the PLFSS bracket, they are continuing the debate where they left off on November 4, starting on November 13. The vote was originally scheduled for November 17 at 3 p.m., but was ultimately postponed, as the government had decided that deputies would not sit the previous weekend.
5.The PLFSS was vetted in the Senate

(Finished)

From 19 to 26 November

The Senate began examining the PLFSS on November 19, in its version amended by the National Assembly, but has not completed its study of the text on time. Senators specifically voted against suspending pension reform, in contrast to deputies. On November 26, they adopted the text in its entirety, in a version very different from that of the deputies, giving rise to the convening of a joint committee in the evening.
6.The “revenue” share of the PLF is determined by voting in the National Assembly

(Finished)

On the night of November 21 to 22

A solemn vote of deputies across the PLF was originally scheduled for Monday, November 24, after a month of scrutiny in public sessions, but will not take place. The deputies rejected, on the night of November 21-22, the section devoted to “prescriptions.” Therefore, the hearing in the Assembly was stopped and the entire text, in its initial version, was sent directly to the Senate.
7.The PLFSS is the subject of a joint joint committee following its adoption in the Senate

(Finished)

November 26

The Social Security budget copies submitted by the senators differ from the deputies’ copies of the budget, as they specifically remove the suspension of pension reforms passed by the National Assembly. Therefore, a joint committee consisting of seven deputies and seven senators is planned to try to reach a compromise as soon as possible, Tuesday, November 26 evening. Barring a miracle, this compromise will not be found and the PLFSS will be reread in the National Assembly, starting Tuesday, December 2, with a vote scheduled for Tuesday, December 9.
8.The PLF is examined in the Senate

(Future)

From November 26 to December 12 (in theory)

After the text was rejected on first reading in the National Assembly, the PLF was forwarded to the Senate in its initial version.
9.The PLFSS must be adopted by Parliament

(Future)

No later than December 12

Time is running out, because Parliament must make a decision within 50 days after submitting the text, namely by December 12 at midnight. “Otherwise, PLFSS can be adopted based on regulations,” wrote the Vie-publique.fr site. The government can then choose what to include in this Social Security budget.
10.The PLF is the subject of a joint joint commission

(Future)

Starting December 13 (in theory)

As with the PLFSS, deputies and senators should work on a common version of the PLF, through a joint committee that reflects the political balance in each chamber of parliament.
11.The PLF must be adopted by Parliament

(Future)

No later than December 23

The constitutional deadline to adopt the PLF expired on Tuesday, December 23, after 70 days of scrutiny by Parliament. Here too, as with PLFSS, the government can proceed by order after this time limit has passed.