France net salary calculator 2026
The calculator subtracts employee social contributions (vieillesse, AGIRC-ARRCO, CEG, CET, CSG, CRDS and APEC for executives) plus the monthly income tax withholding (PAS — prélèvement à la source) using the 2026 neutral-rate grid. All rates come from official sources (URSSAF, AGIRC-ARRCO, DGFiP/BOFIP, Légifrance) for tax year 2026.
| Gross salary | €2,500.00 |
| Pension — capped (vieillesse plafonnée) | -€172.50 |
| Pension — uncapped (vieillesse déplafonnée) | -€10.00 |
| Supplementary pension T1 (AGIRC-ARRCO) | -€78.75 |
| Supplementary pension levy T1 (CEG) | -€21.50 |
| Supplementary pension T2 (AGIRC-ARRCO) | -€0.00 |
| Supplementary pension levy T2 (CEG) | -€0.00 |
| Technical exception contribution (CET) | -€0.00 |
| CSG — deductible portion | -€167.03 |
| CSG — non-deductible portion | -€58.95 |
| Debt repayment levy (CRDS) | -€12.28 |
| Executive employment agency (APEC) | -€0.00 |
| Income tax withholding (PAS) | -€59.46 |
| Net take-home pay | €1,919.53 |
Effective deduction rate 23.2 % · of which income tax 2.4 %
How this is calculated
- Determine the salary tranches against the monthly social security ceiling (PMSS 2026: €4,005/month, set by the Arrêté of 22 December 2025): tranche T1 is the portion of gross salary up to the PMSS; tranche T2 is the portion between 1× and 8× the PMSS, arising only for salaries above the ceiling.
- Compute each employee social contribution individually: vieillesse plafonnée (capped pension) 6.90% × T1; vieillesse déplafonnée (uncapped pension) 0.40% × gross; AGIRC-ARRCO supplementary pension T1 3.15% × T1; CEG T1 0.86% × T1; AGIRC-ARRCO T2 8.64% × T2 and CEG T2 1.08% × T2 (when T2 applies); CET 0.14% × gross (only when gross exceeds the PMSS); APEC 0.024% × min(gross, 4 × PMSS) for cadres (executives) only.
- Compute the CSG/CRDS assessment base at 98.25% of gross (the 1.75% abattement represents a notional professional expense deduction). On this base: deductible CSG 6.80%, non-deductible CSG 2.40%, CRDS 0.50%.
- Social net = gross minus total employee contributions. Monthly taxable income (PAS base) = gross minus the IR-deductible contributions only (vieillesse, AGIRC-ARRCO, CEG, CET, APEC, and deductible CSG). Non-deductible CSG and CRDS do not reduce the taxable base.
- Apply the 2026 PAS neutral-rate grid to the taxable income base: table a (standard), table b (one dependent child), or table c (two dependent children). For short-term contracts (contrats courts), a fixed allowance is subtracted from the taxable base before grid lookup — €748 from January to May 2026, €766 from June 2026 onward. The PAS rate from the grid applies to the full base, not marginally.
- Net take-home = social net minus monthly PAS. PAS is a withholding prepayment toward annual income tax; any surplus or shortfall is reconciled at year-end by the DGFiP based on the progressive brackets, the quotient familial, and applicable tax credits.
FAQ
What is the PMSS and why does it affect my pay slip?
The Plafond Mensuel de la Sécurité Sociale (PMSS, monthly social security ceiling) is the threshold used to split gross salary into contribution tranches. In 2026 it stands at €4,005 per month (€48,060 per year), fixed by the Arrêté of 22 December 2025. The capped pension contribution and the AGIRC-ARRCO T1 supplementary pension apply only up to this ceiling, while the T2 tranche starts above it and applies up to eight times the PMSS.
What is the difference between social net and net à payer (take-home)?
Social net (net brut social) is the salary after all mandatory employee social contributions but before income tax withholding. Net à payer is the amount paid each month once the PAS withholding is also deducted. Social net is a useful comparison figure because it is independent of the employee's personal tax situation.
Is the monthly PAS withholding my final income tax?
No. Monthly PAS is an advance against the annual income tax (impôt sur le revenu, IR) computed by the DGFiP. The final liability is determined at year-end through the annual tax return, applying the 2026 progressive brackets per quotient familial share (0% to €11,600; 11% to €29,579; 30% to €84,577; 41% to €181,917; 45% above), together with any tax credits. Overpayments are refunded; shortfalls are collected.
Are overtime hours taxed differently from regular hours?
Overtime pay (heures supplémentaires) is exempt from income tax up to the statutory annual ceiling. CSG and CRDS are nonetheless due on the full overtime remuneration. The calculator processes the total gross figure entered; for an accurate result including overtime, include it in the gross monthly figure and note that the tax-exempt portion will not attract PAS during the year-end reconciliation.
When should I use PAS table b or c instead of table a?
The PAS neutral-rate grid provides three tables: a (standard, no dependent children), b (one dependent child), and c (two dependent children). Tables b and c have higher zero-rate thresholds to approximate the tax reduction that dependent children generate through the quotient familial. Use them only when you have no personalised rate from the DGFiP — if a personalised rate has been transmitted, it takes precedence over the neutral grid.
Official sources
Data last verified 2026-07-17 · tax year 2026 · 110 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
12 sources
- Légifrance / Premier Ministre — Arrêté du 22 décembre 2025 portant fixation du plafond de la sécurité sociale
- Légifrance / JORF n°0296 du 18 décembre 2025 — Décret n°2025-1228 du 17 décembre 2025 relatif au SMIC
- service-public.gouv.fr (DILA) — SMIC au 1er janvier 2026
- DGFiP (BOFIP) — BOFIP ACTU-2025-00206 — PAS grid adjustment May 2026; SMIC net imposable Jan 2026
- service-public.gouv.fr (DILA) — SMIC — current value (effective 2026-06-01, Arrêté du 22 mai 2026)
- DGFiP (BOFIP) — BOFIP BOI-BAREME-000037 — PAS grid & abattement contrats courts Jun 2026
- Légifrance / DILA — Code du travail art. L.3121-27 — durée légale du travail
- Légifrance / JORF — Arrêté du 22 mai 2026 — Minimum Garanti €4.35 from 2026-06-01 (JORF n°0121 du 24 mai 2026, JORFTEXT000054126589). Replaces previous search-page URL; direct permalink confirmed 2026-07-17.
- CLEISS — CLEISS — France social contribution rates 2026
- AGIRC-ARRCO — AGIRC-ARRCO — paramètres 2026: T1 employee rate 3.15%
- AGIRC-ARRCO — AGIRC-ARRCO barème 2026 — APEC cadres 0.024% employee
- DGFiP (BOFIP) — BOFIP BOI-IR-LIQ-20-10 — IR barème 2026 (revenus 2025)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.