How to use the France salary calculator
- Amount and direction — type the gross salary from your contract or job offer (brut), per month, per year or per hour. To find the gross that gives a net figure you were quoted, switch to Net → gross.
- Status — cadre (executive) or non-cadre; it is written on the contract and the payslip.
- Health and provident plan — your share of the company mutuelle and prévoyance, if you know it. It varies by employer, so the default is 0.
- Withholding tax rate — the personal rate the tax office sends your employer (prélèvement à la source, PAS), shown on your payslip and on impots.gouv.fr.
The headline is the net pay before income tax — the net à payer avant impôt line of a French payslip. The table lists every employee contribution with its base and rate, as on a real payslip.
From gross to net: what is deducted in 2026
French employees pay no unemployment contribution and, outside Alsace-Moselle, no health contribution. What comes off the gross is mainly pension and the two social levies:
| Employee contribution | Rate | Base |
|---|---|---|
| Old-age insurance (state pension) | 6.90% + 0.40% | pay up to the ceiling (€4,005 a month) + all pay |
| Agirc-Arrco complementary pension | 3.15% / 8.64% | bracket 1 (up to €4,005) / bracket 2 (€4,005 to €32,040) |
| CEG balancing contribution | 0.86% / 1.08% | bracket 1 / bracket 2 |
| CET technical contribution | 0.14% | brackets 1 and 2, only if pay exceeds €4,005 |
| APEC (executives only) | 0.024% | pay up to €16,020 |
| CSG (6.80% deductible, 2.40% not) and CRDS | 9.70% in total | 98.25% of gross pay, up to €16,020 |
For pay below the ceiling, that adds up to about 20.8% of gross, before the health plan. With a typical employee share of €20–60 for the mutuelle and prévoyance, deductions land around 21–23% — which is why the rule of thumb "net ≈ gross × 0.78" works for most non-executives. Executives are often told 25%: their contribution rates below the ceiling are almost the same, but higher salaries reach bracket 2 and executive health and provident plans tend to cost more.
Worked example: €2,500 gross a month
- Pension: 6.90% + 0.40% + 3.15% + 0.86% = 11.31% of €2,500 = €282.75.
- CSG and CRDS: 9.70% of 98.25% × €2,500 (= €2,456.25) = €238.26.
- Net before income tax: €2,500 − €521.01 = €1,978.99 a month.
- Taxable net (used for the withholding tax): add back the non-deductible CSG and the CRDS, €71.23, so €2,050.23. At a 5% rate the tax office takes €102.51, leaving €1,876.48.
Net pay for common gross salaries (2026, no health plan)
| Gross per month | Net, non-cadre | Net, cadre | Net per year (non-cadre) |
|---|---|---|---|
| €1,867.02 (Smic) | €1,477.93 | €1,477.48 | €17,735.14 |
| €2,000 | €1,583.2 | €1,582.72 | €18,998.34 |
| €2,500 | €1,978.99 | €1,978.39 | €23,747.93 |
| €3,000 | €2,374.79 | €2,374.07 | €28,497.51 |
| €3,500 | €2,770.59 | €2,769.75 | €33,247.1 |
| €4,000 | €3,166.39 | €3,165.43 | €37,996.68 |
| €5,000 | €3,962.83 | €3,961.63 | €47,553.94 |
| €6,000 | €4,764.93 | €4,763.49 | €57,179.11 |
| €8,000 | €6,369.12 | €6,367.2 | €76,429.45 |
The full-time minimum wage (Smic) has been €1,867.02 gross a month (€12.31 an hour) since 1 June 2026, about €1,478 net.
What the calculator leaves out
It models a private-sector employee. Civil servants (fonctionnaires) pay a different pension contribution, apprentices are exempt up to a share of the minimum wage, and the self-employed pay their own contributions on profit. Overtime hours carry a contribution relief, the employer's share of health cover is added to taxable pay, and some collective agreements add their own lines. A 13th month is simply part of the annual gross: enter the yearly figure to spread it. For an exact figure, your payslip — or the official URSSAF simulator — is the reference. The result is an estimate, not tax or legal advice.
Frequently asked questions
How much is €3,000 gross in net pay in France?
About €2,374.79 a month before income tax for a non-executive with no health plan share, and slightly less for an executive or once the mutuelle is deducted.
What is the difference between net pay and net taxable pay?
Net pay (net à payer) is what reaches your account before income tax. Net taxable pay (net imposable) is a little higher because 2.40% of CSG and the 0.50% CRDS are not deductible from income; the withholding tax rate applies to it.
Is the gross-to-net rate really 22% for non-cadres and 25% for cadres?
Those are rules of thumb. Below the €4,005 ceiling, statutory employee contributions are about 20.8% for both; the health and provident plan and, for higher salaries, bracket 2 pension rates push the real figure up.
Does part-time work change the rates?
No. The same percentages apply; only the amounts are smaller. Enter the actual monthly gross, or the hourly wage with your weekly hours.
Where do I find my withholding tax rate?
On every payslip (taux de prélèvement à la source) and in your personal space on impots.gouv.fr. Without a personal rate, the employer applies a default rate based on your pay.
Last updated: October 14, 2026