How brut en net works on a French payslip
French pay is quoted gross, and the drop to net happens in two stages. First come the social contributions for the state pension, the supplementary pension and social debt, 20.8% of gross below the ceiling. What is left is the net à payer avant impôt. Second, the employer withholds income tax every month (prélèvement à la source). This calculator estimates that tax from the official scale for a single person with no other income.
- Gross pay is split into tranche 1 (up to the monthly social security ceiling, the PMSS of €4,005) and tranche 2 (above it).
- Pension contributions are charged on each tranche at its own rate.
- CSG and CRDS are charged on 98.25% of gross.
- Taxable pay (net imposable) is worked out, a 10% expense deduction applied, and the barème run for one tax part.
Worked example: 43,000 euros gross as a non cadre
A non cadre employee on €43,000 a year earns €3,583.33 a month, below the €4,005 ceiling, so all pay sits in tranche 1.
| Item | Per month | Per year |
|---|---|---|
| Gross salary (salaire brut) | €3,583.33 | €43,000 |
| Old age insurance | −€261.58 | −€3,139 |
| Agirc-Arrco and CEG | −€143.69 | −€1,724.30 |
| CSG and CRDS | −€341.50 | −€4,098.01 |
| Net before tax | €2,836.56 | €34,038.69 |
| Income tax at source | −€218.77 | −€2,625.23 |
| Net after tax | €2,617.79 | €31,413.46 |
Taxable pay is €35,264, higher than the net before tax, because 2.4% of CSG and all of the CRDS are not deductible. After the 10% deduction the taxable income is €31,737. The tax of €2,625.23 is above the décote limit, so no décote applies.
Employee contribution rates for 2026
Employee shares only; employer contributions come on top and do not change net pay.
| Contribution | Base | Employee rate |
|---|---|---|
| Old age insurance, capped (vieillesse plafonnée) | Tranche 1 | 6.90% |
| Old age insurance, uncapped (vieillesse déplafonnée) | All pay | 0.40% |
| Agirc-Arrco supplementary pension | Tranche 1 / tranche 2 | 3.15% / 8.64% |
| General balancing contribution (CEG) | Tranche 1 / tranche 2 | 0.86% / 1.08% |
| Technical balancing contribution (CET) | Both tranches, only above the PMSS | 0.14% |
| Apec (cadres only) | Up to €16,020 a month | 0.024% |
| CSG, deductible part | 98.25% of gross | 6.8% |
| CSG, non deductible part | 98.25% of gross | 2.4% |
| CRDS | 98.25% of gross | 0.5% |
Tranche 1 runs to €4,005 a month (€48,060 a year) and tranche 2 from there to eight times that ceiling. Employees pay no health or unemployment contribution. On tranche 1 alone, the pension lines add up to 11.31% of pay.
Income tax at source and the 2026 barème
The calculator applies the scale voted in the loi de finances pour 2026, per tax part:
| Taxable income per part | Rate |
|---|---|
| Up to €11,600 | 0% |
| €11,601 to €29,579 | 11% |
| €29,580 to €84,577 | 30% |
| €84,578 to €181,917 | 41% |
| Over €181,917 | 45% |
Before the scale, salaried income gets a 10% deduction for work expenses, at least €509 and at most €14,555. After it, low tax bills shrink through the décote: for a single person it equals €897 minus 45.25% of the tax, so it fades out once the tax reaches about €1,982.
At €24,000 gross the bill after the décote is €79.86 a year; at €21,000 it is €0. Your real withholding rate depends on the whole household, and a new employee is taxed at the neutral rate until the tax office sends one. Untick the tax box to see only the net before tax, €2,836.56 a month in the example.
Net pay in France at six salary levels
Non cadre employee, one tax part, monthly figures over 12 payments.
| Gross per year | Net before tax | Tax at source | Net after tax | Total deductions |
|---|---|---|---|---|
| €24,000 | €1,583.20 | €6.65 | €1,576.54 | 21.2% |
| €30,000 | €1,978.99 | €65.62 | €1,913.38 | 23.5% |
| €43,000 | €2,836.56 | €218.77 | €2,617.79 | 26.9% |
| €55,000 | €3,628.62 | €440.32 | €3,188.30 | 30.4% |
| €72,000 | €4,764.93 | €758.02 | €4,006.91 | 33.2% |
| €100,000 | €6,636.49 | €1,281.29 | €5,355.19 | 35.7% |
Above €48,060 a year, tranche 2 rates and the CET apply. To go the other way, from a target net to the gross to ask for, use the Net to Gross Calculator.
Cadre and non cadre staff
Managers and professionals with cadre status pay two things a non cadre does not. The first is the small Apec contribution of 0.024%. The second is indirect: employers must fund death and disability cover (prévoyance) of at least 1.5% of tranche 1. That money is not taken from your pay, but CSG and CRDS are charged on it and it counts as taxable income.
| Gross per year | Non cadre net per month | Cadre net per month |
|---|---|---|
| €43,000 | €2,617.79 | €2,598.42 |
| €72,000 | €4,006.91 | €3,984.91 |
The gap is a few euros a month.
What is taxed and what is not
- Taxed: base salary, bonuses and a 13th month (13e mois), paid holiday, and benefits in kind such as a company car. The employer share of a health plan (mutuelle) is also added to taxable pay.
- Partly taxed: overtime pay is exempt from income tax up to a yearly ceiling, but still pays CSG and CRDS.
- Not in net pay at all: employer contributions, the employer share of meal vouchers within the legal limit, and refunded travel passes.
Monthly pay, a 13th month and Paris salaries
Most employers pay 12 equal monthly salaries. Where a collective agreement adds a 13th month, enter the full yearly gross including it; the monthly figure then shows an average month. The rules are national, so Paris, Lyon or Lille give the same result for the same pay. Only Alsace and Moselle differ, with an extra local health contribution. At €43,000 and 35 hours a week, net after tax is about €17.26 an hour.
Assumptions, limits and sources
- Private sector employee on a permanent contract, mainland France, full year.
- No employee share of a mutuelle; real plans usually cost between a few euros and a few dozen euros a month.
- Income tax for one part only, no other income, no tax credits; the withholding rate is assumed to equal the final tax.
- The scale for 2026 pay will be fixed by the loi de finances pour 2027. Until then the 2026 law's scale is the latest published one and is used here.
Sources: URSSAF and Service Public Entreprendre for contribution rates, Agirc-Arrco for supplementary pension rates, service-public.gouv.fr and BOFiP for the barème, deduction and décote. Rates for 2026. The social contribution figures match the official mon-entreprise.urssaf.fr simulator to the cent at the salaries tested.
Frequently Asked Questions
How much is 43,000 euros gross in net pay in France?
About €2,836.56 a month before tax and €2,617.79 after the prélèvement à la source, for a single non cadre employee in 2026.
What percentage is taken from a French gross salary?
At €43,000, contributions take 20.8% and income tax brings the total to 26.9%.
What is the difference between net à payer avant impôt and net imposable?
The first is what you receive before income tax. The second is the taxable amount, which adds back the non deductible CSG, the CRDS and certain employer contributions, so it is a little higher.
Does a cadre earn less net than a non cadre on the same gross?
Slightly. On €43,000 the difference is €19.37 a month, from the Apec contribution and the tax and CSG on employer funded prévoyance.
Is this a gross to net salary calculator for Paris too?
Yes. Contribution rates and the tax scale are national, so Paris salaries convert the same way as anywhere in mainland France outside Alsace and Moselle.
Why is my real income tax at source different?
The employer uses the rate the tax office sends, based on the whole household and the last return. Couples, children and other income change it. This page assumes one part and no other income.
Which year are the rates?
Contribution rates and the PMSS are for 2026. The income tax scale is the one in the loi de finances pour 2026, the latest adopted.