France gross to net salary
Convert a French salary from gross (brut) to net, or net to gross, with every 2026 employee contribution, the income tax withheld at source and the cost to the employer. Free, no sign-up: everything is computed in your browser.
Estimate. Your exact net pay depends on your collective agreement, health insurance and provident schemes, overtime and benefits. 2026 figures: social security ceiling €4,005 per month, minimum wage (SMIC) €1,867.02 gross (since 1 June 2026).
Civil servants: the pension contribution (11.10%) applies to the base salary (traitement indiciaire), the RAFP (5%) to bonuses up to 20% of the base salary.
Your rate appears on your payslip or in your impots.gouv.fr account.
Overtime (per month)
The gross amount entered is the base salary. Legal overtime premiums: 25% for the first 8 hours a week (36th to 43rd), 50% beyond, unless an agreement sets another rate (at least 10%).
Options
These amounts appear on your payslip. The employer share is subject to CSG and CRDS, and its “health” part is added to taxable net pay.
Result
Equivalents
Employee contributions (per month)
Cost to the employer (per month)
The work accident rate is notified each year by the Carsat; the transport levy (versement mobilité) depends on the municipality (from 11 employees).
How do you get from gross to net in France?
Net pay is gross pay (brut) minus employee social contributions (basic and supplementary pension, CSG, CRDS…). Net paid is then reduced by the income tax withheld at source, calculated on taxable net pay. As a rule of thumb, net pay is about 78% of gross in the private sector (a little less with health insurance or on high salaries) and 83–85% for civil servants.
2026 employee contributions (private sector)
| Contribution | Employee rate | Base |
|---|---|---|
| Old-age insurance (capped) | 6.90% | up to the social security ceiling (€4,005 per month) |
| Old-age insurance (uncapped) | 0.40% | whole salary |
| Agirc-Arrco supplementary pension | 3.15% / 8.64% | bracket 1 (up to the ceiling) / bracket 2 (1 to 8 ceilings) |
| CEG (general balancing contribution) | 0.86% / 1.08% | bracket 1 / bracket 2 |
| CET (technical balancing contribution) | 0.14% | salary up to 8 ceilings, if salary exceeds the ceiling |
| APEC (executives) | 0.024% | up to 4 ceilings |
| CSG deductible / non-deductible | 6.80% / 2.40% | 98.25% of gross (up to 4 ceilings) + employer health/provident contributions |
| CRDS | 0.50% | same base as CSG |
| Alsace-Moselle | 1.30% | whole salary |
Health and unemployment insurance are no longer deducted from employees' pay (except the Alsace-Moselle local scheme). For part-time work, the ceiling is reduced in proportion to working time.
Special cases
- Apprentices (contracts signed since 1 March 2025): no employee contributions, CSG or CRDS on the part of pay below 50% of the minimum wage; above it, they are due. Pay is exempt from income tax up to the annual minimum wage. Older contracts remain exempt up to 79% of the minimum wage, with no CSG or CRDS (status “contract before March 2025”).
- Overtime: pension contributions reduced (up to 11.31%) and exemption from income tax up to €7,500 net per year; CSG and CRDS remain due. Employers get a flat-rate deduction of €1.50 per hour (fewer than 20 employees) or €0.50 (20 or more, including 250+ since 2026).
- Civil servants: 11.10% pension contribution on the base salary, 5% additional pension (RAFP) on bonuses up to 20% of the base salary, CSG and CRDS. No Agirc-Arrco.
- Public-sector contract employees: basic pension as in the private sector, IRCANTEC supplementary pension (2.84% in bracket A, 7.06% in bracket B, 2026 rates including the call rate).
- Self-employed, umbrella companies, temporary workers: not covered here (specific contributions and allowances).
Cost to the employer
Total cost = gross salary + employer contributions (health 13%, old age 8.55% and 2.11%, family allowances 5.25%, CSA 0.30%, unemployment 4% and AGS 0.25%,
Agirc-Arrco 4.72% and 12.95%, CEG 1.29% and 1.62%, work accidents, FNAL, training, apprenticeship tax…), minus the general degressive reduction (RGDU).
Since 1 January 2026, the RGDU has replaced the “Fillon” reduction and the reduced health and family allowance rates:
coefficient = 0.02 + 0.3781 × [½ × (3 × minimum wage / pay − 1)]^1.75 (0.3821 from 50 employees), with a reference minimum wage frozen at €12.02 per hour in 2026;
it is highest at the minimum wage (about 40% of gross) and zero from 3 × the minimum wage. Hiring grants and schemes specific to certain sectors or territories are not included.
Income tax withheld at source
Tax is withheld from taxable net pay. Your personal rate appears on your payslip or at impots.gouv.fr. If no rate has been sent to your employer, the default (neutral) rate applies (2026 Finance Act grid, in force since 1 May 2026, mainland France): 0% up to €1,634 of monthly taxable pay, then 0.5%, 1.3%, 2.1%… up to 43%. The grids for Guadeloupe, Martinique and La Réunion (0% up to €1,874) and for French Guiana and Mayotte (0% up to €2,007) reflect the tax allowance specific to these departments. For a contract of two months or less, the base is reduced by a €766 allowance since 1 June 2026 (half the taxable net minimum wage). In Mayotte, the minimum wage is different (€9.56 gross per hour since 1 June 2026).
Frequently asked questions
What is the difference between net, taxable net and net paid?
Net (before tax) is gross minus all employee contributions. Taxable net adds back the non-deductible CSG, the CRDS and the employer's health insurance contribution: it is the income tax base. Net paid is what you receive, after tax withheld at source.
Why is my actual net pay slightly different?
Health insurance, provident schemes, meal vouchers, transport, overtime (partly exempt from contributions), absences, benefits in kind or contributions set by collective agreements change the result. Enter your health insurance amounts under Options to get closer to your payslip.
What about a 13th month?
The yearly salary shown uses the number of months entered. The calculation is done month by month; for a double month, the social security ceiling is actually adjusted over the year, which can slightly change contributions on high salaries.
Sources
- Urssaf, Agirc-Arrco: contribution rates at 1 January 2026; order of 22 December 2025 (2026 social security ceiling: €48,060 per year).
- Order of 22 May 2026: gross hourly minimum wage of €12.31 from 1 June 2026.
- General degressive reduction: article D. 241-7 of the social security code, decree of 12 June 2026 (reference minimum wage); AGS 0.25%; 2026 social security financing act (overtime deduction extended to companies with 250+ employees).
- Decree 2025-290 of 28 March 2025 (apprentices); article 204 H of the French tax code and BOFiP BOI-BAREME-000037-20260706 (default rate grids from 1 May 2026, short-contract allowance from 1 June 2026).
- Civil service: civil and military pensions code (11.10%), RAFP; IRCANTEC 2026 rates (decree 2025-86).