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Direction of change, relative to current law: increase; decrease; unchanged; abolition of a scheme; creation of a scheme; change of another kind, or uncertain direction.
Wages and SMIC (minimum wage)
- Net monthly SMIC (minimum wage)Attalother change: Priority to wage progression above the SMIC, no amount given (public statement by the candidate)Glucksmannincrease: €1,600 net within two years (2025 plan, not reconfirmed in 2026) (document of the candidate’s party or movement)
- Reductions in social contributions on low wagesAttalincrease: Cut employee social contributions to raise net payGlucksmannNo position recorded
- Profit sharing (participation, intéressement)Attalincrease: Extend profit-sharing (intéressement) to small businesses (public statement by the candidate)Glucksmannother change: PS programme: profit-sharing ≥ dividends; contributions on high incomes (document of the candidate’s party or movement)
Unemployment
- Unemployment, work period required to qualify for benefitsAttalincrease: Continuation of the 2024 reform: 8 months of work to open entitlementGlucksmannNo position recorded
- Unemployment, max. benefit durationAttaldecrease: Continuation of the 2024 reform, read as 15 months of benefits at mostGlucksmannincrease: Repeal Macron’s unemployment insurance reform (document of the candidate’s party or movement)
- Benefit amount and taperingAttalNo position recordedGlucksmannincrease: Repeal Macron’s unemployment insurance reform (read as the 2019-2021 one) (document of the candidate’s party or movement)
Working time and labour law
Minimum incomes and benefits
Early childhood and old age
- Nurseries and childcareAttalcreation: Savings account for crèches, 200,000 professionals trained by 2030Glucksmannincrease: Public early-childhood service, enforceable right to childcare (encoding being checked) (document of the candidate’s party or movement)
- Old age and long-term careAttalNo position recordedGlucksmannincrease: A Grand Âge (old age) law, more staff in care homes (EHPAD), better-paid jobs (document of the candidate’s party or movement)
Age and contribution period
- Legal retirement ageAttalabolition: Abolish the legal retirement age in favour of a contribution period (public statement by the candidate)Glucksmanndecrease: 62 after repeal of the 2023 reform, no return to 60 (public statement by the candidate)
- Contribution periodAttalother change: Contribution period only, with a genuine penalty and a genuine bonus (public statement by the candidate)Glucksmannunchanged: PS programme: 43 years of contributions, reduced according to job arduousness (document of the candidate’s party or movement)
- Arduous workAttalNo position recordedGlucksmannincrease: Arduous work: earlier retirement for wearing jobs, later for some executives (public statement by the candidate)
Pension amounts
Taxation of pensioners
Organisation of the system
- Special pension schemes, points-based systemAttaldecrease: Universal system with three schemes, contribution period instead of legal age (public statement by the candidate)GlucksmannNo position recorded
- Funded shareAttalcreation: €1,000 retirement savings per child, 50% of profit-sharing into PERs (public statement by the candidate)GlucksmannNo position recorded
Income tax and CSG
- Income tax scaleAttalunchanged: No tax increases (general position, not specific to income tax) (public statement by the candidate)Glucksmannincrease: Differential contribution on the highest incomes (document of the candidate’s party or movement)
- CSG (general social contribution)AttalNo position recordedGlucksmanndecrease: Lower the CSG on wages, funded by large inheritances (public statement by the candidate)
- Flat-rate levy on capital (flat tax)Attalunchanged: Flat tax maintained, refusal of any rollback (public statement by the candidate)Glucksmannincrease: PFU raised to 34%, end of the wiping out of unrealised capital gains (document of the candidate’s party or movement)
Tax expenditures, subsidies and fraud
- Tax and social security expendituresAttalunchanged: Do not increase the taxation of life insurance (public statement by the candidate)Glucksmanndecrease: Abolish ineffective tax expenditures, with no list (encoding being checked) (document of the candidate’s party or movement)
- Public aid to businessesAttalcreation: Create a productivity tax credit to spread AI in businesses (public statement by the candidate)Glucksmannother change: Redirect the €211bn of public aid to businesses (public statement by the candidate)
- Tax and social security fraudAttalNo position recordedGlucksmannincrease: PS programme: more staff and tools against tax fraud (document of the candidate’s party or movement)
Wealth and inheritance
- Wealth tax (IFI, ISF)Attalunchanged: No return of the wealth tax (ISF) (public statement by the candidate)Glucksmannincrease: Tax the largest fortunes (public statement by the candidate)
- Inheritance and gift taxAttaldecrease: Against any increase on inheritance; lifetime gifts made easier (public statement by the candidate)Glucksmannincrease: Tax the top 1% of inheritances; Place publique: end of the Dutreil pact (encoding being checked) (public statement by the candidate)
Consumption
- VATAttalunchanged: Rejects an employer-side social VAT, prefers cutting employee contributions (public statement by the candidate)Glucksmannincrease: End of VAT exemptions for polluting transport (document of the candidate’s party or movement)
- Taxes on fuel and energyAttalunchanged: Rejects a general cut in fuel taxes, targeted support (public statement by the candidate)Glucksmannunchanged: No general cut in petrol taxes; energy voucher extended (€4bn) (public statement by the candidate)
Business taxation
- Corporate income taxAttalunchanged: Corporate income tax kept at 25%, no rollback (public statement by the candidate)Glucksmannother change: PS programme: corporate income tax made progressive, in favour of SMEs (document of the candidate’s party or movement)
- Taxation of digital giants and multinationalsAttalincrease: Co-signed the 15% GAFAM tax (amendment withdrawn in the chamber, Oct. 2025) (public statement by the candidate)Glucksmannincrease: Targeted rise in the GAFAM tax, no rate given, for a digital agency (encoding being checked) (document of the candidate’s party or movement)
- Production taxesAttalunchanged: Complete the abolition of the CVAE (public statement by the candidate)GlucksmannNo position recorded
- Windfall profits and share buybacksAttalNo position recordedGlucksmannincrease: Tax oil companies’ windfall profits to fund fuel aid (public statement by the candidate)
- Financial transaction taxAttalNo position recordedGlucksmannincrease: PS programme: global tax on financial transactions (document of the candidate’s party or movement)
Debt and public spending
- Public deficit targeted for 2032Attalunchanged: Deficit below 3% of GDP in 2032, then balance in 2037 (public statement by the candidate)Glucksmannother change: Deficits cut over five years by a « contrat de stabilité » [“stability contract”], no target (document of the candidate’s party or movement)
- Level of public spendingAttaldecrease: Spending decrease: no spending is taboo, all administrationsGlucksmannNo position recorded
- Announced savingsAttalincrease: €15bn emergency brake, then €150bn of savings over the term (public statement by the candidate)GlucksmannNo position recorded
- Handling of the debtAttalunchanged: No use of French people’s savings to repay the debt (public statement by the candidate)Glucksmanndecrease: Debt reduction path over five years (document of the candidate’s party or movement)
- Fiscal rulesAttalcreation: Balanced-budget golden rule in the Constitution, by referendum (public statement by the candidate)GlucksmannNo position recorded
School
- Pupils per class, primaryAttaldecrease: Fewer than 20 pupils per class in primary schoolGlucksmanndecrease: Fewer pupils per class in primary school, after pay, no target (public statement by the candidate)
- Teachers' payAttalincrease: +€200 net per month, up to +€500 mid-career (public statement by the candidate)Glucksmannincrease: Pay rise first, no amount (public statement by the candidate)
- Ability groups, organisation of lower secondary schoolAttalincrease: Generalise ability groups in French and maths at lower secondary school (public statement by the candidate)GlucksmannNo position recorded
- School timetablesAttalother change: Lessons end at 3 pm: sport, culture, arts or tutoring in the afternoon (public statement by the candidate)GlucksmannNo position recorded
Higher education and research
- Access to higher educationAttalother change: Reduce mass enrolment in higher education, shorten initial studiesGlucksmannother change: Rethink Parcoursup through a consultation (document of the candidate’s party or movement)
- Student supportAttalcreation: Universal rent guarantee and new student residences (public statement by the candidate)GlucksmannNo position recorded
- Research, share of GDPAttalNo position recordedGlucksmannincrease: PS programme: R&D at 3% of GDP in 2030, of which at least 1% public research (document of the candidate’s party or movement)
Health
- Where doctors set up practiceAttalunchanged: Against mandatory placement: the priority is the number of doctors (public statement by the candidate)Glucksmannother change: Support for setting up practice, mixed practice, group care practices (document of the candidate’s party or movement)
- Public hospitalsAttalNo position recordedGlucksmannincrease: End of fee-for-service pricing in hospitals, better pay for carers (encoding being checked) (document of the candidate’s party or movement)
- End of lifeAttalunchanged: Supports the end-of-life law finally adopted in July 2026 (public statement by the candidate)Glucksmannunchanged: PS programme: assisted dying law (since passed), more palliative care (document of the candidate’s party or movement)
Housing
- Rent controlsAttalNo position recordedGlucksmannother change: Rent controls in areas of high housing pressure (document of the candidate’s party or movement)
- Social housingAttalNo position recordedGlucksmannincrease: Higher annual social housing targets, no figure (document of the candidate’s party or movement)
- Home ownershipAttalincrease: Allow more HLM tenants to buy their home (public statement by the candidate)GlucksmannNo position recorded
Security and justice
- Police and gendarmerie numbersAttalunchanged: Interior, Justice, Armed Forces, Education outside the 100,000 job cuts (public statement by the candidate)GlucksmannNo position recorded
- Prisons and sentencesAttalincrease: Abolish the sentence enforcement judge, build prison places (public statement by the candidate)Glucksmannother change: Against prison overcrowding: tailored sentences and renovated prisons (encoding being checked) (document of the candidate’s party or movement)
- Juvenile justiceAttalincrease: Immediate trial for minors, weaken the minority excuse (public statement by the candidate)GlucksmannNo position recorded
- Resources for the justice systemAttalincrease: Recruit 3,000 additional judges and court clerks (public statement by the candidate)GlucksmannNo position recorded
- Violence against women and childrenAttalincrease: National prosecutor’s office against child sexual abuse, support for a comprehensive law (public statement by the candidate)Glucksmannincrease: Major plan against sexist and sexual violence, one billion euros (encoding being checked) (document of the candidate’s party or movement)
State and civil service
- Numbers and pay of civil servantsAttaldecrease: Cut 100,000 posts in the State and local authorities (public statement by the candidate)Glucksmannincrease: PS programme: pay rises for public employees, tenure for contract staff (encoding being checked) (document of the candidate’s party or movement)
- Public broadcastingAttalNo position recordedGlucksmannother change: Strengthen public broadcasting and media independence (encoding being checked) (document of the candidate’s party or movement)
Climate
- Emissions cut by 2030, compared with 1990Attalunchanged: Meet the 2030 target: 5% decrease per year, against 1.8% todayGlucksmannunchanged: −55% emissions in 2030 and −90% in 2040, European targets (document of the candidate’s party or movement)
- Energy renovations per yearAttalincrease: « Rénovation thermique massive » [“massive thermal renovation”], no annual numberGlucksmannincrease: MaPrimeRénov’ relaunched and simplified, no quantified target (document of the candidate’s party or movement)
- Adaptation to climate changeAttalincrease: Emergency air-conditioning plan for schools and the medico-social sector, no amount (public statement by the candidate)Glucksmannincrease: Make adaptation a national mobilisation, more money for fire services (SDIS) (public statement by the candidate)
Energy
- New nuclear reactorsAttalincrease: Secure the 14 EPRs, then aim for one reactor per year (public statement by the candidate)Glucksmannother change: Build new units on time, no number (document of the candidate’s party or movement)
- Wind and solarAttalincrease: Accelerate renewables, with technological neutrality (public statement by the candidate)Glucksmannincrease: Multi-year investment plan in renewables (document of the candidate’s party or movement)
- Existing nuclear fleetAttalNo position recordedGlucksmannunchanged: Ensure the safety of existing nuclear power plants (document of the candidate’s party or movement)
- Electricity prices, European marketAttalother change: Electricity around €75/MWh, under €50/MWh for exposed industry (public statement by the candidate)Glucksmanndecrease: Lower prices, part of the bill at production cost, 2024 tax cancelled (document of the candidate’s party or movement)
Agriculture and trade
- Floor prices, farm incomeAttalcreation: Indexed floor prices (milk, meat, cereals), 3- to 5-year contracts (public statement by the candidate)Glucksmanncreation: Remunerative floor prices, end to circumventions of EGalim (document of the candidate’s party or movement)
- PesticidesAttalother change: « Pas d’interdiction sans solution » [“No ban without a solution”] (pesticides not named) (public statement by the candidate)Glucksmanndecrease: Ban glyphosate, neonicotinoids and the most harmful pesticides (document of the candidate’s party or movement)
- Common Agricultural PolicyAttalincrease: Ambitious CAP with stronger resources, geared towards investment (public statement by the candidate)Glucksmannother change: End of per-hectare payments, capped payments (document of the candidate’s party or movement)
- Free trade agreements (Mercosur)Attaldecrease: Opposed to Mercosur, mirror clauses in all agreements (public statement by the candidate)Glucksmanndecrease: Against the EU-Mercosur agreement, mirror measures on agricultural imports (document of the candidate’s party or movement)
Industry and investment
- Additional public investment, per yearAttalincrease: €200bn AI plan, half public, half private, no annual pace (public statement by the candidate)Glucksmannincrease: More public investment, national and local, for the transition (document of the candidate’s party or movement)
- Industrial aid and reshoringAttalother change: European industrial policy, openly assumed European preference (public statement by the candidate)Glucksmannother change: Public procurement geared towards buying local (document of the candidate’s party or movement)
Transport
Institutions
- Voting system for legislative electionsAttalNo position recordedGlucksmanncreation: Immediate proportional representation, preferably by regional constituencies (document of the candidate’s party or movement)
- Citizens' initiative referendum (RIC)Attalother change: Annual referendum day; no RIC mentioned (public statement by the candidate)Glucksmanncreation: Citizens’ initiative for local and national referendums (document of the candidate’s party or movement)
- Article 49.3 and revision of the ConstitutionAttalother change: Major institutional reform decided by the French; Article 49.3 not addressed (public statement by the candidate)Glucksmanndecrease: Investiture of the Prime Minister and constructive no-confidence vote, end of Article 49.3 (document of the candidate’s party or movement)
- Voting ageAttalNo position recordedGlucksmanndecrease: Voting at 16, probably only in local elections (ambiguous sentence) (document of the candidate’s party or movement)
Immigration
- Labour immigration and residence permitsAttalcreation: Admit fewer: points-based system, reduced family reunificationGlucksmannincrease: Regularise undocumented workers (public statement by the candidate)
- Right of asylumAttalNo position recordedGlucksmannincrease: Right to work from registration of the asylum application (document of the candidate’s party or movement)
Europe and defence
- Place in the European UnionAttalincrease: Prepare the « États-Unis d'Europe » [“United States of Europe”] (public statement by the candidate)Glucksmannincrease: Federal leap: qualified majority instead of veto, own resources increased tenfold (public statement by the candidate)
- Defence budgetAttalincrease: Continue and step up the rearmament under way since 2017GlucksmannNo position recorded
- Support for UkraineAttalincrease: Additional support for Ukraine, financed by frozen Russian assets (public statement by the candidate)Glucksmannincrease: More aid to Ukraine, funded by the €210bn of frozen Russian assets (public statement by the candidate)
Overseas territories
- High cost of living overseasAttalNo position recordedGlucksmannincrease: Cap the prices of basic necessities (document of the candidate’s party or movement)
- Status and autonomy of the territoriesAttalNo position recordedGlucksmannother change: New Caledonia: return to the spirit of the Nouméa Accords (document of the candidate’s party or movement)
Society
The gaps for this pair have not yet been classified by the editors (opposed, same direction, convergence): the comparison shows who takes a position, and the two positions can be read side by side.
* encoding being checked; ‡ encoding contested by the candidate’s team; — not addressed.
p. 14: page of the programme; stmt: public statement by the candidate, outside a written programme; assoc.: words of an associate, which do not formally commit the candidate; party: document of the candidate’s party or movement, distinct from a presidential programme.