France methodology (2026)
Model
Monthly gross salary for a CDI employee in the régime général (private sector), France Métropole. The calculator computes employee social charges, net avant PAS, and applies the taux neutre PAS grid for May to December 2026. Employer contributions are not modelled.
Plafond de la Sécurité Sociale 2026
| Period | Amount | Source |
|---|---|---|
| PMSS (monthly) | 4,005 EUR | Arrêté du 22 décembre 2025, JO du 23 décembre 2025 |
| PASS (annual) | 48,060 EUR | Same arrêté |
SMIC 2026
| Effective date | Monthly gross | Source |
|---|---|---|
| 1 January 2026 | 1,823.03 EUR | info.gouv.fr |
| 1 June 2026 (+2.41%) | 1,867.02 EUR | info.gouv.fr, automatic revalorisation |
Employee social charges (cotisations salariales 2026)
All rates are for the régime général. CSG and CRDS are computed on 98.25% of gross (1.75% notional professional expense abatement, applicable up to 4 x PMSS). AGIRC-ARRCO rates shown are the taux d'appel (actual rates charged, equal to the taux contractuel multiplied by the 1.27 call coefficient).
| Cotisation | Base | Taux salarié | Déductible du revenu imposable |
|---|---|---|---|
| CSG déductible | 98.25% x brut | 6.80% | Oui |
| CSG non déductible | 98.25% x brut | 2.40% | Non |
| CRDS | 98.25% x brut | 0.50% | Non |
| Assurance maladie (salarié) | Total brut | 0.00% | n/a |
| Vieillesse plafonnée | Brut ≤ 1 x PMSS | 6.90% | Oui |
| Vieillesse déplafonnée | Total brut | 0.40% | Oui |
| AGIRC-ARRCO tranche 1 | Brut ≤ 1 x PMSS | 3.15% | Oui |
| AGIRC-ARRCO tranche 2 | 1 x PMSS to 8 x PMSS | 8.64% | Oui |
| CEG tranche 1 | Brut ≤ 1 x PMSS | 0.86% | Oui |
| CEG tranche 2 | 1 x PMSS to 8 x PMSS | 1.08% | Oui |
| CET | Brut ≤ 8 x PMSS (if brut > 1 x PMSS) | 0.14% | Oui |
| Chômage (salarié) | n/a | 0.00% | n/a |
AGIRC-ARRCO tranche 1 ceiling: 4,005 EUR/month (1 x PMSS). Tranche 2 ceiling: 32,040 EUR/month (8 x PMSS). CET trigger: gross exceeds 4,005 EUR/month; when triggered, applies on the full gross up to 32,040 EUR.
Net imposable (PAS base)
Net imposable = gross minus the following deductible cotisations: CSG déductible + vieillesse plafonnée + vieillesse déplafonnée + AGIRC-ARRCO T1 + AGIRC-ARRCO T2 + CEG T1 + CEG T2 + CET. The non-deductible items (CSG non déductible and CRDS) are NOT subtracted here; they reduce take-home but not the taxable base.
Prélèvement à la source (PAS) taux neutre
The taux neutre is applied directly to net imposable. No separate 10% professional expense abatement is applied by the employer; the DGFiP calibrates the grid assuming the standard 10% deduction for a single person. The calculator uses the May to December 2026 grid (BOFiP BOI-BAREME-000037, arrêté du 7 avril 2026).
| Net imposable mensuel | Taux neutre |
|---|---|
| Less than 1,635 EUR | 0.0% |
| 1,635 to less than 1,698 EUR | 0.5% |
| 1,698 to less than 1,807 EUR | 1.3% |
| 1,807 to less than 1,928 EUR | 2.1% |
| 1,928 to less than 2,060 EUR | 2.9% |
| 2,060 to less than 2,170 EUR | 3.5% |
| 2,170 to less than 2,315 EUR | 4.1% |
| 2,315 to less than 2,738 EUR | 5.3% |
| 2,738 to less than 3,135 EUR | 7.5% |
| 3,135 to less than 3,571 EUR | 9.9% |
| 3,571 to less than 4,019 EUR | 11.9% |
| 4,019 to less than 4,690 EUR | 13.8% |
| 4,690 to less than 5,624 EUR | 15.8% |
| 5,624 to less than 7,037 EUR | 17.9% |
| 7,037 to less than 8,789 EUR | 20.0% |
| 8,789 to less than 12,200 EUR | 24.0% |
| 12,200 to less than 16,523 EUR | 28.0% |
| 16,523 to less than 25,937 EUR | 33.0% |
| 25,937 to less than 55,558 EUR | 38.0% |
| 55,558 EUR and above | 43.0% |
Worked example (gross 3,500 EUR/month)
Assiette CSG/CRDS = 3,500 x 0.9825 = 3,438.75 EUR.
| Line | Base | Rate | Amount |
|---|---|---|---|
| CSG déductible | 3,438.75 | 6.80% | 233.84 |
| CSG non déductible | 3,438.75 | 2.40% | 82.53 |
| CRDS | 3,438.75 | 0.50% | 17.19 |
| Vieillesse plafonnée | 3,500.00 | 6.90% | 241.50 |
| Vieillesse déplafonnée | 3,500.00 | 0.40% | 14.00 |
| AGIRC-ARRCO T1 | 3,500.00 | 3.15% | 110.25 |
| CEG T1 | 3,500.00 | 0.86% | 30.10 |
| CET (not triggered) | n/a | 0.14% | 0.00 |
| Total cotisations salariales | 729.41 | ||
| Net avant PAS | 2,770.59 | ||
| Net imposable | 3,500 minus deductibles 629.69 | 2,870.31 | |
| PAS at 7.5% | 2,870.31 in slab [2,738; 3,135[ | 7.5% | 215.27 |
| Net à payer après PAS | 2,555.32 |
Not modelled
Employer contributions (patronal side). Cadre prévoyance employee share (varies by convention collective). Alsace-Moselle: additional maladie contribution (~1.5%). Régimes spéciaux (public servants, intermittents). Personalised PAS rate (taux personnalisé or taux individualisé): only the taux neutre is implemented. Mutual health insurance (mutuelle). Monthly contributions: amounts per pay period are rounded individually then summed, which may differ by a cent from an annual calculation.
Sources
- PMSS/PASS 2026: Arrêté du 22 décembre 2025, JO du 23 décembre 2025; URSSAF urssaf.fr
- SMIC 2026: info.gouv.fr (announcements January 2026 and June 2026)
- CSG/CRDS/maladie/vieillesse/chômage: URSSAF legisocial.fr taux 2026, moicombien.fr barèmes 2026
- AGIRC-ARRCO T1/T2, CEG, CET: Chiffr'AA 2026 (agirc-arrco.fr, official PDF)
- PAS taux neutre (May to December 2026): BOFiP BOI-BAREME-000037, arrêté du 7 avril 2026
Figures are verified against the worked example in research/53-france-payroll-2026.md. The 3,500 EUR example matches the research-doc output to the cent.