French Net Salary Calculator 2026: Gross to Net Guide

How French Payroll Deductions Work

French salary calculations involve two sequential deductions applied to gross salary: employee social charges first, then income tax on the net social figure. Understanding the order matters because income tax is not calculated on gross salary but on a slightly reduced base.

Step 1 — Employee Social Charges (Cotisations Salariales)

Employee social charges reduce gross salary by approximately 21–23%. The main components:

The Plafond de la Sécurité Sociale (PSS) for 2026 is €4,005/month (€48,060/year). Contributions capped at the PSS are lower as a percentage of total salary for higher earners on the base contribution, though complementary contributions continue beyond.

Step 2 — French Income Tax Brackets 2026 (Impôt sur le Revenu)

Income tax is calculated on the net-of-social-charges salary (with a 10% professional expense deduction, at least €509 and capped at €14,555). The 2026 progressive brackets:

These brackets apply per fiscal part. A single person earning €50,000 gross has a taxable income of roughly €36,900 after social charges and the 10% deduction — this falls predominantly in the 30% bracket with a portion at 11%.

Gross to Net: Three Worked Examples (Single Person, 2026)

These come straight from the calculator, for a single adult with no children taking the standard 10% deduction. The quotient familial and any specific deductions will shift them. For precise results use the Salary Calculator.

What Does the Employee Actually Cost the Employer?

Employer social charges (cotisations patronales) add approximately 40–42% on top of gross salary. This is the most important figure for freelancers pricing themselves against salaried equivalents and for companies budgeting headcount.

Employer charges cover health, family allowances, work accident and occupational illness cover (2.06% in 2026), the employer share of both pension schemes, unemployment insurance, and various minor levies. Two things changed on 1 January 2026: the reduced maladie and allocations familiales rates were abolished, and the réduction générale de cotisations (the former Fillon rebate) was replaced by the réduction générale dégressive unique (RGDU). The RGDU still cuts the employer bill substantially at lower wages, so the percentages below are a rough guide rather than a rate card — our calculator does not show an employer cost for France, because these rates cannot yet be stated precisely enough to be worth showing.

The Auto-Entrepreneur Regime: Freelancers in France

Auto-entrepreneurs (micro-enterprise) benefit from a simplified flat-rate social charge system:

• Social charges: 25.6% of turnover for unregulated liberal activities (BNC) from 1 January 2026
• Income tax option: Versement libératoire (optional flat rate of 2.2% of turnover for the 11% income tax bracket) or standard progressive brackets with a 34% abatement on turnover
• Turnover ceiling (2026): €83,600 for service activities; €203,100 for commercial activities (buying/selling goods)
• VAT: Franchise en base — no VAT charged or reclaimed below the threshold (€37,500 for services in 2026, with a €41,250 tolerance ceiling)

Effective Rate for Auto-Entrepreneurs

At €40,000 turnover (service activities), the numbers look like this:

• Social charges: €40,000 × 25.6% = €10,240
• Taxable income (with 34% abatement): €40,000 × 66% = €26,400
• Income tax (standard brackets, single person, after décote): €1,468
• Total deductions: €11,708
• Net retained: €28,292 (71% of turnover)

An equivalent salaried employee on €40,000 gross keeps €29,697 — about €1,400 more. That gap is new: the social charge on unregulated liberal turnover rose to 25.6% on 1 January 2026, and at this income level it now outweighs the auto-entrepreneur's simpler tax base. The advantage the regime used to hold at moderate incomes has largely gone. The other differences still stand: the auto-entrepreneur has no sick pay beyond the basic state minimum, no unemployment coverage, and must fund their own equipment, professional liability insurance, and accountant. The real cost of auto-entrepreneur status is not in the tax rate but in the absence of the social safety net that the employee's employer charges are buying.

Above the Ceiling: Régime Réel

Once turnover exceeds €83,600 (services), the auto-entrepreneur regime is no longer available. Freelancers must move to a standard legal structure: EURL (single-member LLC), SASU (single-shareholder simplified corporation), or portage salarial. At this level, social charges shift to a percentage of actual profit rather than turnover, and accounting complexity increases significantly — a professional accountant (expert-comptable) becomes essential.

Salaried Employee vs Auto-Entrepreneur: Side-by-Side

Use the Salary Calculator to calculate your exact French net salary for 2026, whether you are a salaried employee negotiating a gross offer, a freelancer pricing a contract against salaried equivalents, or a business estimating total employment cost.