French Gross to Net Salary: How the Deductions Work in 2026
If you have ever looked at a French payslip and wondered why the amount your employer pays is so different from what lands in your bank account, this guide explains every line. France has a two-tier social insurance system: employer contributions (charges patronales) on top of your gross salary, and employee contributions (cotisations salariales) deducted from it. This guide focuses on the employee side, which determines your take-home pay.
Gross versus net: what the terms mean
Your salaire brut (gross salary) is the contractual figure agreed with your employer before any deductions. Your salaire net (net salary) is what you receive after the employee social contributions have been deducted. In France, the gap between the two is typically 20 to 25 percent for most employees, depending on salary level and whether you are a cadre.
The PASS: the ceiling that governs capped contributions
Many contributions are calculated on a fraction of your salary rather than the whole amount. The reference is the PASS (plafond annuel de la Securite sociale). For 2026 the monthly PASS is 4,005 EUR (annual: 48,060 EUR). Contributions on Tranche 1 (T1) apply to the slice of your salary up to the PASS; Tranche 2 (T2) applies to the slice between 1 and 8 times the PASS.
The three main employee deductions
| Contribution | Base | Rate (employee, 2026) |
|---|---|---|
| Vieillesse deplafonnee | Whole gross | 0.40% |
| Vieillesse plafonnee | T1 (up to PASS) | 6.90% |
| ARRCO T1 (retraite comp.) | T1 | 3.15% |
| ARRCO T2 | T2 (PASS to 8 PASS) | 8.64% |
| CEG T1 (equilibre general) | T1 | 0.86% |
| CEG T2 | T2 | 1.08% |
| CET (equilibre technique) | T1+T2 if gross > PASS | 0.14% |
| APEC (cadres only) | T1+T2 | 0.024% |
| CSG + CRDS | 98.25% of gross | 9.70% |
Old-age insurance (vieillesse / retraite de base)
Old-age insurance has two components. The deplafonnee (uncapped) contribution is 0.40% on your entire gross salary. The plafonnee (capped) contribution is 6.90% on the T1 slice only (up to 4,005 EUR/month). Together they finance the state pension administered by the CNAV.
Supplementary pension: Agirc-Arrco
Since the 2019 merger of Agirc and Arrco into a single scheme, all private-sector employees accumulate supplementary pension points under the same rules. The employee pays 3.15% on T1, and 8.64% on T2. On top of those, two smaller contributions are collected: the CEG (contribution equilibre general) at 0.86% on T1 and 1.08% on T2, and the CET (contribution equilibre technique) at 0.14% on T1+T2 for employees whose salary exceeds the PASS. Cadre employees also pay a tiny APEC contribution (0.024%) for access to executive employment services.
CSG and CRDS
The CSG (contribution sociale generalisee) and CRDS (contribution au remboursement de la dette sociale) together amount to 9.70% of 98.25% of your gross salary. The 98.25% factor is a historic abatement for professional expenses. Of the 9.70%, 6.80% is deductible from your income tax, while 2.40% CSG and 0.50% CRDS are not deductible.
Worked example: 3,000 EUR gross, non-cadre
| Deduction | Calculation | Amount |
|---|---|---|
| Vieillesse deplafonnee (0.40%) | 3,000 x 0.004 | 12.00 EUR |
| Vieillesse plafonnee (6.90%) | 3,000 x 0.069 (T1=3,000) | 207.00 EUR |
| Vieillesse total | 219.00 EUR | |
| ARRCO T1 (3.15%) | 3,000 x 0.0315 | 94.50 EUR |
| CEG T1 (0.86%) | 3,000 x 0.0086 | 25.80 EUR |
| CET / APEC | gross does not exceed PASS; not cadre | 0.00 EUR |
| Retraite comp. total | 120.30 EUR | |
| CSG/CRDS (9.70% on 98.25%) | 3,000 x 0.9825 x 0.097 | 285.91 EUR |
| Total employee contributions | 219.00 + 120.30 + 285.91 | 625.21 EUR |
| Net monthly salary | 3,000 - 625.21 | 2,374.79 EUR |
Cadre versus non-cadre: what actually changes
Before 2019, the Agirc scheme for cadres had different rates. Since the merger, the Agirc-Arrco T1 rates are the same for everyone. The only difference for a cadre is the 0.024% APEC contribution on T1+T2, and the slightly different access to T2 (which applies only when the gross exceeds the PASS of 4,005 EUR). For a 3,000 EUR gross salary, a cadre and a non-cadre have identical deductions.
Net salary, net imposable, and net after income tax
Three related but different figures appear on payslips and tax notices. Net salary (net a payer) is what you receive. Net imposable is higher: the 2.40% non-deductible CSG and the 0.50% CRDS are added back to the net, giving the taxable base. Net after income tax (net apres prelevement a la source) is net imposable minus the income-tax instalment withheld by your employer each month. The income-tax tool on this site estimates that third figure.
Frequently asked questions
- Can I go from net to gross? Not with a simple formula because the capped contributions create a kink at the PASS. Use the calculator and adjust the gross until the net matches your target.
- Are employer contributions included? No. Employer charges (about 42 to 45% of gross for most employees) are separate and do not appear in your take-home calculation.
- Why does my payslip show a slightly lower net? Your employer may deduct a mutuelle premium, or you may be subject to Alsace-Moselle rules which add extra health contributions. These are not included here.
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