French Gross to Net Salary Calculator

Your gross salary (salaire brut) is what your employer pays before deductions. Your net salary (salaire net) is what you receive after the employee social contributions are deducted. Contributions cover old-age insurance (vieillesse), supplementary pension (Agirc-Arrco), and the CSG/CRDS levy.

Cadre (executive) employees pay a small additional contribution called APEC (Association pour l'emploi des cadres) on top of the standard contributions. Since the 2019 Agirc-Arrco merger, the retraite complementaire rates for T1 are nearly the same for both statuses. The difference only becomes significant above the PASS (4,005 EUR/month in 2026), where Tranche 2 rates apply.

The PASS (plafond annuel de la Securite sociale) is the annual ceiling used to calculate capped contributions. For 2026 the monthly PASS is 4,005 EUR. Contributions such as vieillesse plafonnee and ARRCO T1 apply only up to this amount; T2 rates apply to the slice above it up to 8 times the PASS.

The net imposable (taxable net) is slightly higher than the net salary because not all of the CSG is tax-deductible. The 2.40% non-deductible CSG and the 0.50% CRDS are added back to the net to give the taxable base for income tax withholding (prelevement a la source).

This is an estimate of the statutory employee contributions under the regime general. Your pay slip may differ if you are subject to Alsace-Moselle rules, have a complementary health insurance (mutuelle) deducted from your pay, work overtime hours, or if your employer applies specific collective agreements.