Executive salaries record a historic drop in 2026: discover remuneration by profession and region

All executive salary indicators are red in 2026. And for the first time since the creation of the Apec barometer in 2007, the median has fallen. This fell to 54,000 euros, which means that 50% of executives earn more and 50% are below. It was at 55,000 euros in 2025. This historic drop comes mainly from the reduction in the number of executives who received a variable part of remuneration, while companies had massively used it over the last two years to retain them, in a period of high inflation. Another explanation: the combined effect of the retirement of better-paid executives and the arrival of young graduates with lower salaries.

If executives remain the best paid employee category, only 46% were increased in 2026, compared to 55% in 2025 and 60% in 2024. This drop particularly affects commerce and value-added services, as well as SMEs with fewer than 250 employees. Note, for the first time in 2026, that the proportion of women who have been increased is as large as that of men. But the pay gap remains at 15%, and 6.8% if we compare with the same profile.

Executive salaries in 2026 by profession: discover the value of your role

Of the ten most sought-after executive professions in the first half of the year, like last year, those in accounting and IT hold the lead with 5.1% and 5% of job offers listed by Apec, with remuneration reaching up to 74,000 euros for the former and 67,000 euros for the latter. The AI ​​effect has not affected the dynamism of functions linked to technology, such as IT project management and professions linked to IT infrastructures (4th and 6th ranks).

Pay Transparency Directive

The good performance of those in accounting and finance-management can be explained by the adaptation to new standards and compliance requirements (1st and 6th ranks). Note the appearance in the Top-10 of health professions, linked to the aging of the population. The fact remains that this Top-10 2026 mainly reflects the efforts of companies in commercial and sales, as well as IT and digital.

“It has clearly become the number one priority”: 85% of French people feel that their purchasing power has deteriorated in ten years

From January 1, 2028, the implementation of the directive on remuneration transparency risks weighing on companies, with readjustment effects between employees in the same positions. First positive effect, on Apec.fr, 68% of job offers display salaries. A winning approach for employers: these advertisements find twice as many candidates as the others.

Machine-translated from French