France salary calculator 2026
Work out take-home pay in France for 2026 from your gross salary, find the gross needed for a target net, or see what a hire really costs. Every deduction is shown step by step.
Defaults to your region. Switch to compare any other scale.
2026, non-executive (non-cadre) private-sector employee, full time, single without children (1 tax share), company with 11–49 employees. Income tax is the annual amount using the latest enacted scale (Finance Law 2026, applied to 2025 income); the 2027 Finance Law will index the scale for 2026 income, and monthly withholding (prélèvement à la source) depends on your personal rate. Not included: the employer's share of compulsory health cover (mutuelle) and provident plans, which also adds a taxable amount for the employee; versement mobilité (depends on location); executive (cadre) contributions; the high-income contribution above €250,000.
Result
€2,250.21
Net pay per month
Gross €3,000.00 · employer cost €4,000.68
- Gross pay (per month)€3,000.00
- Income tax (annual, 1 tax share)−€124.58
- Old-age insurance (6.90% up to the ceiling + 0.40%)−€219.00
- Agirc-Arrco supplementary pension (incl. CEG and CET)−€120.30
- CSG, deductible (6.8% of 98.25% of pay)−€200.43
- CSG non-deductible + CRDS (2.9%)−€85.48
- Total employee deductions−€749.79
- Net pay (per month)€2,250.21
- + Health insurance (13%), employer+€390.00
- + Old-age insurance (8.55% + 2.11%), employer+€319.80
- + Family allowances (5.25%), employer+€157.50
- + Unemployment insurance + AGS (4.25%), employer+€127.50
- + Agirc-Arrco supplementary pension (incl. CEG and CET), employer+€180.30
- + CSA, FNAL, social dialogue, training and apprenticeship tax, work-accident insurance, employer+€125.28
- + General contribution relief RGDU (deducted), employer+-€299.70
- Total employer cost (per month)€4,000.68
- Taxable income (per year)€29,523.24
- Effective deduction rate25%
- Tax year2026
Rules used
2026, non-executive (non-cadre) private-sector employee, full time, single without children (1 tax share), company with 11–49 employees. Income tax is the annual amount using the latest enacted scale (Finance Law 2026, applied to 2025 income); the 2027 Finance Law will index the scale for 2026 income, and monthly withholding (prélèvement à la source) depends on your personal rate. Not included: the employer's share of compulsory health cover (mutuelle) and provident plans, which also adds a taxable amount for the employee; versement mobilité (depends on location); executive (cadre) contributions; the high-income contribution above €250,000.
Step-by-step breakdown
| Item | Rate | Base per year | Per month | Per year |
|---|---|---|---|---|
| Gross pay | €3,000.00 | €36,000.00 | ||
| − Income tax (annual, 1 tax share) | €29,523.24 | €124.58 | €1,495.00 | |
| − Old-age insurance (6.90% up to the ceiling + 0.40%) | €36,000.00 | €219.00 | €2,628.00 | |
| − Agirc-Arrco supplementary pension (incl. CEG and CET) | €36,000.00 | €120.30 | €1,443.60 | |
| − CSG, deductible (6.8% of 98.25% of pay) | 6.8% | €35,370.00 | €200.43 | €2,405.16 |
| − CSG non-deductible + CRDS (2.9%) | 2.9% | €35,370.00 | €85.48 | €1,025.73 |
| = Net pay | €2,250.21 | €27,002.51 | ||
| + Health insurance (13%), employer | 13% | €36,000.00 | €390.00 | €4,680.00 |
| + Old-age insurance (8.55% + 2.11%), employer | €36,000.00 | €319.80 | €3,837.60 | |
| + Family allowances (5.25%), employer | 5.25% | €36,000.00 | €157.50 | €1,890.00 |
| + Unemployment insurance + AGS (4.25%), employer | 4.25% | €36,000.00 | €127.50 | €1,530.00 |
| + Agirc-Arrco supplementary pension (incl. CEG and CET), employer | €36,000.00 | €180.30 | €2,163.60 | |
| + CSA, FNAL, social dialogue, training and apprenticeship tax, work-accident insurance, employer | €36,000.00 | €125.28 | €1,503.36 | |
| + General contribution relief RGDU (deducted), employer | 9.99% | €36,000.00 | -€299.70 | -€3,596.40 |
| = Total employer cost | €4,000.68 | €48,008.16 |
About this tool
Employees pay old-age insurance (6.90% up to the social security ceiling of €48,060 a year in 2026, plus 0.40% on all pay), Agirc-Arrco supplementary pension (3.15% + 0.86% CEG up to the ceiling; 8.64% + 1.08% above it, plus 0.14% CET if pay exceeds the ceiling) and CSG/CRDS of 9.7% on 98.25% of pay. Of this, 6.8% CSG is deductible for income tax. Income tax uses the 2026 scale (0% to €11,600, 11% to €29,579, 30% to €84,577, 41% to €181,917, 45% above) after the 10% professional expenses deduction (€509–14,555), with the décote for low tax amounts.
The employer pays health insurance 13%, old-age insurance 8.55% up to the ceiling + 2.11% on all pay, family allowances 5.25%, unemployment insurance 4% + AGS 0.25% (up to 4 ceilings), Agirc-Arrco 4.72% + 1.29% CEG up to the ceiling (12.95% + 1.62% above, plus 0.21% CET), CSA 0.3%, FNAL 0.1%, social dialogue 0.016%, training 1% and apprenticeship tax 0.68% (11–49 employees), and work-accident insurance (2026 national average 2.08%; enter your own rate). From 2026 the RGDU relief reduces this for pay below 3 × the minimum wage (€65,629.20 a year): coefficient 0.02 + 0.3781 × [½ × (3 × SMIC ÷ pay − 1)]^1.75, at most 0.3981 at the minimum wage.
2026, non-executive (non-cadre) private-sector employee, full time, single without children (1 tax share), company with 11–49 employees. Income tax is the annual amount using the latest enacted scale (Finance Law 2026, applied to 2025 income); the 2027 Finance Law will index the scale for 2026 income, and monthly withholding (prélèvement à la source) depends on your personal rate. Not included: the employer's share of compulsory health cover (mutuelle) and provident plans, which also adds a taxable amount for the employee; versement mobilité (depends on location); executive (cadre) contributions; the high-income contribution above €250,000.
Formula
Net = Gross − income tax − employee social contributionsEmployer cost = Gross + employer contributionsNet → gross: solve Net(Gross) = target by bisection
How it is calculated
- Choose the country (each has its own page and tax year).
- Pick gross → net, net → gross or employer budget, then enter the amount per month or per year.
- Set personal options such as dependants, tax class, region or state.
- Read the step-by-step breakdown of every tax and contribution, plus the total employer cost.
Questions
How is net salary calculated in France?
Employees pay old-age insurance (6.90% up to the social security ceiling of €48,060 a year in 2026, plus 0.40% on all pay), Agirc-Arrco supplementary pension (3.15% + 0.86% CEG up to the ceiling; 8.64% + 1.08% above it, plus 0.14% CET if pay exceeds the ceiling) and CSG/CRDS of 9.7% on 98.25% of pay. Of this, 6.8% CSG is deductible for income tax. Income tax uses the 2026 scale (0% to €11,600, 11% to €29,579, 30% to €84,577, 41% to €181,917, 45% above) after the 10% professional expenses deduction (€509–14,555), with the décote for low tax amounts.
How much does an employee cost the employer in France?
The employer pays health insurance 13%, old-age insurance 8.55% up to the ceiling + 2.11% on all pay, family allowances 5.25%, unemployment insurance 4% + AGS 0.25% (up to 4 ceilings), Agirc-Arrco 4.72% + 1.29% CEG up to the ceiling (12.95% + 1.62% above, plus 0.21% CET), CSA 0.3%, FNAL 0.1%, social dialogue 0.016%, training 1% and apprenticeship tax 0.68% (11–49 employees), and work-accident insurance (2026 national average 2.08%; enter your own rate). From 2026 the RGDU relief reduces this for pay below 3 × the minimum wage (€65,629.20 a year): coefficient 0.02 + 0.3781 × [½ × (3 × SMIC ÷ pay − 1)]^1.75, at most 0.3981 at the minimum wage.
Can I work out the gross salary from a net amount?
Yes. Choose “Net → gross”: the calculator searches for the gross salary whose deductions leave exactly your net amount, then shows the full breakdown. “Employer budget” does the same starting from the total cost.
Which tax year and rules does the calculator use?
2026, non-executive (non-cadre) private-sector employee, full time, single without children (1 tax share), company with 11–49 employees. Income tax is the annual amount using the latest enacted scale (Finance Law 2026, applied to 2025 income); the 2027 Finance Law will index the scale for 2026 income, and monthly withholding (prélèvement à la source) depends on your personal rate. Not included: the employer's share of compulsory health cover (mutuelle) and provident plans, which also adds a taxable amount for the employee; versement mobilité (depends on location); executive (cadre) contributions; the high-income contribution above €250,000.
Sources
- Urssaf — Plafonds de la Sécurité sociale 2026 (48 060 € par an)
- Urssaf — Taux de cotisations secteur privé, mis à jour le 1er janvier 2026
- Urssaf — Ce qu'il faut savoir au 1er janvier 2026 (RGDU, vieillesse déplafonnée 2,11 %)
- Service Public Entreprendre — Réduction générale dégressive unique (RGDU)
- Service Public — Barème de l'impôt sur le revenu 2026 (revenus 2025)
- BOFiP — BOI-IR-LIQ-20-20-30, décote (897 €, 45,25 %, revenus 2025)
- impots.gouv.fr — Déduction forfaitaire de 10 % (509 € / 14 555 €)
- CCI Paris Île-de-France — Les charges sociales au 1er janvier 2026 (Agirc-Arrco, CSG/CRDS)
- Arrêté du 30 décembre 2025 — tarification AT/MP 2026 (taux net moyen national 2,08 %)