France salary calculator methodology (2026)

Updated April 2026. Confirm PMSS, rates and bases with Urssaf and Service-Public.

Employee (general scheme)

Metropolitan France (not Alsace-Moselle or special regimes). 2026 PMSS: €4,005/month; Agirc-Arrco tranche 2 up to 8× PMSS.

Employee contributions (simplified)

Capped and uncapped old-age employee rates, Agirc-Arrco T1/T2 with CEG. No employee sickness share in this model (typical mainland). CSG (deductible + non-deductible) and CRDS on 98.25% of gross.

Withholding tax (PAS)

Real prélèvement à la source uses your tax rate from the administration. Here you may enter an optional percentage (0-45%) applied to net after retraite/vieillesse and CSG/CRDS—illustrative only, not a payslip.

Employer cost

Full 2026 employer contributions: maladie-maternité 13%, allocations familiales 5.25% (single rate from 2026—reduced rates abolished), CSA 0.3%, old-age capped 8.55% + uncapped 2.11%, unemployment 4% + AGS 0.25% (TA+TB = 4 PMSS), FNAL 0.10% (<50) or 0.50% (≥50), vocational training, apprenticeship tax, dialogue social, Agirc-Arrco T1/T2 + CEG, CET 0.21% when gross > PMSS, APEC + prévoyance for cadres.

RGDU 2026 (unified degressive general reduction)

LFSS 2025 reform (decree 2025-887) — from January 1, 2026: C = T_min + T_delta × [½ × (3 × SMIC_ref / RAB − 1)]^1.75, capped at T_max. T_max = 0.3981 (FNAL 0.1%) or 0.4021 (FNAL 0.5%). Maximum at SMIC (€1,823.03), zero from 3× SMIC (€5,469.09/month).

Net → gross

Binary search on the gross→net function.

Micro-entrepreneur

Model from annual turnover (CA): social rates by activity type (Urssaf 2026); optional versement libératoire (tax+contributions as one % of CA). Turnover caps depend on the category. Above the cap we flag over-cap; full regime change is not simulated.

Self-employed (indépendant)

This mode is not yet available in the calculator (API returns a “coming soon” style response). Detailed methodology will ship with a future version.

Goods sales and accommodation: €188,700/year. BIC and BNC services (including non-regulated liberal): €77,700. CIPAV (regulated liberal): €77,700. Exceeding the threshold for two consecutive years forces exit from micro on 1 January of the third year - the calculator shows a warning.

No. Micro uses an automatic forfaitaire abatement (71% for sales, 50% for BIC services, 34% for BNC) representing costs - you do not add real expenses. If real costs exceed that abatement, switching to régime réel (not covered here) becomes worth it.

Versement libératoire combines income tax with social contributions in a single rate (1%/1.7%/2.2% depending on activity) - you pay VL instead of regular PAS/IR. You can opt in only if household reference income is below the cap: about €27,478 per quotient share (2026). Useful if other income puts you in a higher bracket; unfavorable if your IR would otherwise be low/zero.

CIPAV is the pension/social fund for regulated liberal professions (architects, psychologists, translators, surveyors, etc.). They have different social-contribution rates than "standard" BNC. If your activity is non-regulated liberal (IT consulting, coaching), you are NOT in CIPAV - pick BNC libéral. URSSAF publishes the list of regulated professions.

2026 franchise en base VAT: €37,500 for services, €85,000 for goods. Above the upper tolerance threshold (€41,250 / €93,500), VAT applies from the first day of exceedance. Below the franchise you do not charge VAT to clients but cannot deduct either. The calculator does not model VAT.

Excluded: CFE (business property tax), VAT, ACRE (start-up relief: 50% contributions year 1), CMA/CCI training fees, professional insurance, complementary social protection (mutuelle, prévoyance). Covers only social contributions and optional VL. Mixed activities use a blended rate - check URSSAF for exact classification.

Micro-entreprise — social contributions and optional versement libératoire on annual turnover (2026 rates). – France