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.