Gross-to-net salary (France)
Convert a French gross salary (salaire brut) to net and back for private-sector employees, executives (cadres) and civil servants, with the 2026 contribution rates and the withholding tax.
France — Code de la sécurité sociale, AGIRC-ARRCO 2026 rates and CGI art. 204 H (prélèvement à la source). Rules in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
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Frequently asked questions
What is the difference between net before tax and net pay?
Net before tax (net avant impôt) is the gross pay minus the employee social contributions. Since 2019 the employer also withholds income tax (prélèvement à la source), so the amount paid into your account is the net before tax minus that withholding.
Why is the taxable net higher than the net before tax?
Part of the CSG (2.40%) and the CRDS (0.50%) are not deductible from income tax, and the employer share of the mandatory health insurance is a taxable benefit. They are added back to obtain the taxable net (net imposable) used for the withholding.
When does the neutral rate apply?
The employer applies the neutral rate grid when it has not received your personal rate, for example for a first job, or when you asked not to disclose your personal rate. The grid depends only on the monthly taxable pay and the territory.
Why do executives (cadres) earn a slightly lower net for the same gross?
Executives pay the APEC contribution in addition to the common contributions. The difference is small (0.024%); the larger differences come from each company's provident and health plans, which you can enter in the employee share field.
Are civil servants' contributions the same as in the private sector?
No. Civil servants do not pay the general old-age and AGIRC-ARRCO contributions; they pay 11.10% for the civil service pension on the index-based salary and 5% RAFP on bonuses, plus CSG and CRDS like everyone else.
How the France gross-to-net calculator works
This calculator converts a French gross salary (salaire brut) into the net amount you receive, and works backwards from a net amount to the gross you need to negotiate. It covers private-sector non-executives (non-cadres), executives (cadres) and civil servants (fonctionnaires), and accepts an hourly, monthly or annual amount. It lists every employee contribution line, the taxable net (net imposable) and the withholding tax (prélèvement à la source), so it suits employees in France, people comparing job offers and HR teams preparing a quick estimate.
The method follows the 2026 rules. The social security ceiling is € 4,005 per month. Employee rates are 6.90% for capped old-age insurance, 0.40% for uncapped old-age insurance, AGIRC-ARRCO 3.15% and 8.64% on the two bands, CEG 0.86% and 1.08%, CET 0.14% above the ceiling and APEC 0.024% for cadres. CSG (9.20%, of which 6.80% is deductible) and CRDS (0.50%) apply to 98.25% of the gross pay. The taxable net adds back the non-deductible CSG, the CRDS and the employer health share. The withholding uses the neutral rate grid of CGI art. 204 H in force from 1 May 2026 (loi de finances pour 2026), or your personal rate.
Example: a non-cadre earning € 3,000.00 gross per month pays € 625.21 of employee contributions, so the net before tax is € 2,374.79. The taxable net is € 2,460.27, which falls in the 5.3% neutral rate band, so the withholding is € 130.39 and the net pay is € 2,244.40, or € 26,932.80 a year. This is an estimate: it ignores overtime exemptions, a 13th month and the rules of your collective agreement, which can change the result.