French Employee Social Contributions 2026: Full Breakdown
French employees pay mandatory social contributions of approximately 20–23% of gross salary in 2026, covering state pension (vieillesse, 6.90% capped + 0.40% uncapped), AGIRC-ARRCO supplementary pension (3.15% on tranche T1), and the CSG/CRDS health and debt levies (9.20% + 0.50% on 98.25% of gross). All rates are sourced from CLEISS and AGIRC-ARRCO official data for 2026. Consult your payroll department for your specific pay slip.
The Social Security Ceiling (PMSS) and Contribution Tranches
French social contributions use a tiered system anchored to the monthly social security ceiling (Plafond Mensuel de la Sécurité Sociale, PMSS). In 2026, the PMSS is 4,005 EUR per month (48,060 EUR annually), set by the Arrêté of 22 December 2025. Tranche T1 covers gross salary up to the PMSS; tranche T2 covers the salary band between 1 and 8 times the PMSS (up to 32,040 EUR per month), arising only for higher earners. Contributions that are capped — such as the state pension (vieillesse plafonnée) and AGIRC-ARRCO T1 — apply only to T1. CSG and CRDS apply to the full salary (after a 1.75% flat-rate notional deduction for professional expenses), with no ceiling.
State Pension Contributions
The capped pension contribution (cotisation vieillesse plafonnée) is 6.90% of the T1 tranche and finances the state pension under the régime général. The uncapped pension contribution (cotisation vieillesse déplafonnée) adds 0.40% on total gross salary with no ceiling. Both rates are verified from CLEISS official data for 2026. For an employee earning the June 2026 SMIC (1,867.02 EUR gross monthly), the capped contribution is approximately 128.82 EUR and the uncapped contribution approximately 7.47 EUR per month, before AGIRC-ARRCO and CSG deductions.
AGIRC-ARRCO Supplementary Pension
All private-sector employees must contribute to the AGIRC-ARRCO mandatory supplementary pension scheme. In 2026, the employee rate on tranche T1 is 3.15%, plus the Contribution d'Equilibre Générale (CEG) at 0.86% on T1, totalling 4.01% on the T1 portion. For salaries above the PMSS, tranche T2 attracts an employee rate of 8.64% (AGIRC-ARRCO) plus 1.08% (CEG), totalling 9.72% on T2. These rates are sourced from the official AGIRC-ARRCO 2026 parameters. Employees earning above the PMSS also pay the Contribution d'Equilibre Technique (CET) at 0.14% on full gross salary. Executive-status employees (cadres) additionally pay an APEC contribution of 0.024% on the applicable gross salary portion, funding the executive employment agency.
CSG and CRDS: Health and Debt Levies
The Contribution Sociale Généralisée (CSG) and Contribution pour le Remboursement de la Dette Sociale (CRDS) are levied on 98.25% of gross salary — the 1.75% notional abattement represents a flat-rate professional expense offset. The CSG total rate is 9.20%: 6.80% is deductible from income tax (reducing the annual IR base), and 2.40% is non-deductible. The CRDS rate is 0.50%. Non-deductible CSG and CRDS do not reduce the monthly PAS taxable base, meaning these portions are borne entirely by the employee without any direct tax offset. Neither levy creates any new entitlement to social benefits.
From Gross to Social Net
Social net (net brut social) is the gross salary after subtracting all employee contributions but before income tax withholding. For a non-executive employee earning below the PMSS, total employee contributions amount to approximately 20.84% of gross. Above the PMSS, the T2 AGIRC-ARRCO contributions and CET raise the effective rate. Net à payer (take-home pay) is the social net minus the monthly PAS withholding. Social net is the most useful benchmark for comparing job offers because it is independent of each candidate's personal tax situation. These figures are informational; your official pay slip is the authoritative document.
FAQ
What is the total employee social contribution rate in 2026?
For a non-executive employee earning below the PMSS (4,005 EUR/month), the effective total is approximately 20.84% of gross. This covers: capped pension 6.90%, uncapped pension 0.40%, AGIRC-ARRCO T1 3.15%, CEG T1 0.86%, deductible CSG 6.80%, non-deductible CSG 2.40%, and CRDS 0.50% — with CSG/CRDS calculated on 98.25% of gross.
What is the difference between deductible and non-deductible CSG?
Both CSG tranches are withheld from pay in the same way. Deductible CSG (6.80%) is subtracted from the income base used to calculate annual income tax, partially offsetting its cost. Non-deductible CSG (2.40%) and CRDS (0.50%) do not reduce taxable income and are borne fully by the employee. Neither portion creates any social benefit entitlement.
What extra contributions apply above the PMSS?
Once salary exceeds 4,005 EUR/month (the 2026 PMSS), a T2 tranche opens up to 8 times the PMSS (32,040 EUR). T2 attracts AGIRC-ARRCO at 8.64% and CEG at 1.08% on the T2 portion. The CET (0.14%) also applies to the full gross salary for all employees earning above the PMSS, raising the effective contribution rate significantly for higher earners.
Are social contributions the same for cadres and non-cadres?
State pension and CSG/CRDS rates are identical for all employees. Executive-status employees (cadres, as defined by the applicable collective agreement) additionally pay an APEC contribution of 0.024% on a portion of their gross salary, funding the executive employment agency. The CET (0.14%) applies to all employees earning above the PMSS, whether cadre or not.
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.