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.

Réduction Générale Dégressive Unique (RGDU) is an aggregate employer-contribution relief for low wages - it is maximal at SMIC, tapers to about 1.6× SMIC, and phases out around 3× SMIC. Tick "Apply RGDU" in the calculator to see the adjusted employer cost. The model is a simplification of the official 2026 formula.

Personalized uses your rate from the tax notice (avis d'imposition, e.g. 8.2%) - you pay according to your individual situation. Neutral applies the official DGFIP grid (BOFiP, from 1 May 2026) based only on net taxable income - usually higher for low-income singles/couples. Pick "none" to see net before income tax only.

Cadre is the manager/engineer status with higher Agirc-Arrco contributions (extra tranche C above the ceiling) and mandatory APEC. Non-cadre has lower total employee contributions. The status affects complementary pension and triggers cadre-specific collective agreements. The model simplifies this - check your conventions collectives for exact rates.

For CDD contracts the tax office applies a monthly €748 abatement (2026) on net taxable income when computing the PAS base - this reduces provisional PAS for short-term workers. The calculator applies it automatically when you pick CDD. This is not final - the annual settlement adjusts the result.

Versement mobilité is paid by employers with 11+ staff located in public-transport zones (Île-de-France, major cities) - rates range from ~0.6% to ~3.2% of gross depending on location. It affects employer cost only, not net pay. Enable the toggle and enter the rate that applies in your zone (ask your employer).

Excluded: DOM/TOM (metropolitan France only), collective agreements (industry-specific reliefs, bonuses), mandatory mutuelle, meal vouchers, transport indemnities, seniority premiums, overtime, portage salarial, intermittents du spectacle. Uses PMSS, CSG/CRDS, Agirc-Arrco and the 2026 BOFiP neutral grid. It is an educational estimate - check with your company payroll.

Private-sector employee — régime général (metropolitan France), 2026 parameters (educational). – France