French gross to net salary calculator 2026

From gross to net in France

French payslips show two net amounts. The net before tax (net avant impôt) is your gross salary minus employee social contributions, about 21–23% of gross for most private-sector employees. The net after tax (net à payer) also subtracts income tax withheld at source (prélèvement à la source).

The main contributions are the basic pension (6.90% up to the social security ceiling of 4,005 € a month, plus 0.40% on everything), the Agirc-Arrco complementary pension (4.01% up to the ceiling, 9.72% above it), and CSG and CRDS (9.70% on 98.25% of gross). Executives (cadres) also pay a small APEC contribution.

Worked example

3,000 € gross a month, non-executive, default rate:

• Pension 219.00 €, Agirc-Arrco 120.30 €, CSG and CRDS 285.91 €
• Net before tax 2,374.79 €; taxable net 2,460.27 €
• Default withholding rate 5.3%: 130.39 €, net after tax 2,244.40 €

The tax office sends your employer a personal rate based on your last return; enter it to see your real net. Without it, the employer applies the default grid.

Contributions on monthly gross: basic pension 6.90% up to 1 PMSS (4,005 €) + 0.40% on the total (CSS art. D242-4); Agirc-Arrco 3.15% + CEG 0.86% up to 1 PMSS, 8.64% + CEG 1.08% from 1 to 8 PMSS, CET 0.14% when gross exceeds the PMSS; APEC 0.024% up to 4 PMSS for executives; 1.30% sickness in Alsace-Moselle. CSG 9.20% (6.80% deductible) and CRDS 0.50% on 98.25% of gross up to 4 PMSS, 100% above. Taxable net = net before tax + non-deductible CSG + CRDS. Withholding = taxable net × rate (BOI-BAREME-000037 default grid from 1 May 2026, or your personal rate).