Gross vs net salary in France
French job offers and contracts almost always state a gross salary (salaire brut), usually as a yearly figure. What lands in your bank account is the net salary (salaire net), after employee social contributions that fund pensions and social security, plus the CSG and CRDS social taxes. Since 2019, income tax is also withheld at source by your employer, which gives the net after tax.
How much is deducted from a French salary in 2026?
For a private-sector employee earning less than the social security ceiling (€4,005 gross a month in 2026), employee contributions add up to about 21% of gross pay. Your net salary is therefore roughly 79% of your gross salary. Above the ceiling, the supplementary pension rate rises and the overall rate climbs slightly.
- State pension (assurance vieillesse): 6.90% up to the ceiling, plus 0.40% on the whole salary.
- Agirc-Arrco supplementary pension: 3.15% up to the ceiling, 8.64% above it.
- General balancing contribution (CEG): 0.86% up to the ceiling, 1.08% above it.
- CSG (9.20%) and CRDS (0.50%), charged on 98.25% of gross pay.
Health and unemployment insurance are paid by the employer, not deducted from your salary.
Cadre vs non-cadre
You may read that net pay is 78% of gross for non-cadres and 75% for cadres (executives). That has not been accurate since the Agirc and Arrco pension schemes merged in 2019: deductions are now almost identical. A cadre only pays the extra APEC contribution (0.024%). The real differences come from each company's health and disability plans.
Income tax withholding (prélèvement à la source)
Tax is calculated on the taxable net (net imposable), which is a little higher than the net you are paid because part of the CSG and the CRDS are not deductible. If you don't know your personal rate yet, for example in your first year in France, your employer applies the default rate scale in force since 1 May 2026: a taxable monthly salary below €1,635 is not taxed.
Quick examples (private sector, full time)
| Gross per month | Approx. net per month | Gross per year |
|---|---|---|
| €1,867.02 (minimum wage, SMIC) | €1,477.93 | €22,404 |
| €2,500 | €1,979 | €30,000 |
| €3,000 | €2,375 | €36,000 |
| €4,000 | €3,166 | €48,000 |
FAQ
How do I convert a French gross salary to net quickly?
For a private-sector employee, multiply gross pay by about 0.79. For an exact figure that accounts for the social security ceiling, your status and income tax, use the calculator above.
What is the minimum wage in France in 2026?
Since 1 June 2026, the SMIC is €12.31 gross per hour, or €1,867.02 gross per month for a 35-hour week, which is about €1,477.93 net.
My job offer says “45k brut”. What will I take home?
Select “Annual gross salary”, enter 45000 and choose your status: the calculator shows your monthly net before and after tax.
Why is my payslip different?
Your payslip may include a company health plan (mutuelle), disability insurance, meal vouchers, tax-exempt overtime or bonuses. These vary by employer and are not included in this estimate.
Does this work for Alsace-Moselle and overseas France?
No. Alsace-Moselle has an extra 1.30% health contribution, and overseas departments use different withholding scales.