The Council of State annuls the extension of the health agreement for financial jurisdictions

The Conseil d’État (Council of State) has annulled the second paragraph of Article 1 of the decree of March 26, 2025, relating to the supplementary social protection of the members and staff of the Cour des comptes (Court of Auditors) and the chambres régionales des comptes (regional audit chambers). Decision No. 504744, rendered on October 2, 2026, by the litigation chamber, is published in the JORF (Official Journal of the French Republic) No. 0244 of October 18, 2026, under NOR CETX2627743S. The annulment is pronounced “insofar as” this text allowed the extension of an agreement concluded solely by the representative organizations of the members to the administrative and technical staff of the financial jurisdictions.

The decree of March 26, 2025, establishes the framework for the supplementary social protection of the members and staff of the financial jurisdictions. It is based on the interministerial agreement of January 26, 2022, which is subsequently detailed by application agreements for each employer. The second paragraph of Article 1 provided the possibility of making the application agreement concluded within the financial jurisdictions applicable to administrative and technical agents, even though only the representative organizations of the members were signatories.

An agreement negotiated solely by representatives of the members

The censured mechanism created an asymmetry: an application agreement negotiated by the representative organizations of the members — magistrates of the Cour des comptes and the chambres régionales des comptes — could determine the health coverage of a category of personnel that was not represented at the negotiating table. It is precisely this extension that the Conseil d’État rejects.

The censure does not apply to the entire decree, but only to the faculty of extending the agreement to administrative and technical staff. The remainder of the regulatory framework of March 26, 2025, is not affected by the decision.

Official references of the decision

• Decision No. 504744 of October 2, 2026, of the Conseil d’État ruling in litigation
• NOR: CETX2627743S
• ECLI: FR:CECHR:2026:504744.20261002
• Publication: JORF No. 0244 of October 18, 2026
• Annulled text: second paragraph of Article 1 of the decree of March 26, 2025
• Reference text: interministerial agreement of January 26, 2022

What this changes for health coverage

The annulled paragraph can no longer serve as a basis for applying an agreement to the administrative and technical staff of the financial jurisdictions to which their own representative organizations have not subscribed. The health coverage of these agents must therefore be based on another foundation, negotiated with the organizations that represent them.

The decision leaves intact the supplementary social protection of the members of the Court of Auditors (Cour des comptes) and the regional chambers of accounts (chambres régionales des comptes), whose implementing agreement remains in force. Only the extension to another category of personnel is removed from the legal order.

For the administrative and technical staff of the financial jurisdictions, the effect is direct: the path opened by the March 2025 decree is closed, and their supplementary coverage scheme now depends on a separate agreement. However, the scope of the decision remains limited to this specific point of the decree, without challenging the general architecture of the text.

Source : JORF n°0244 of October 18, 2026, decision n° 504744 of October 2, 2026, NOR : CETX2627743S, ECLI:FR:CECHR:2026:504744.20261002.