France: from gross to net, how to read your payslip

Four numbers, not one

On a payslip, several numbers look like a salary. The gross is the contract salary, with the bonuses that go into pay. The net before tax, or net to pay before income tax, is what remains after employee contributions and the CSG-CRDS. The taxable net is the basis for withholding tax. The net paid is what reaches the account, once the tax has been withheld.

Take €3,000 gross a month, for a private-sector non-cadre employee, with the 2026 rules. Employee contributions come to €339.30 and the CSG-CRDS to €285.91: the net before tax is €2,374.79, or 79.2% of the gross. The taxable net is €2,460.27; with a withholding rate of 10%, the tax is €246.03 and the net paid €2,128.76.

Where the contributions go

Since 2018, the employee no longer pays unemployment or health insurance contributions: employee contributions go almost entirely to retirement. For €3,000 gross, here are the lines, according to Service Public and Agirc-Arrco:

• Capped old-age insurance: 6.9% of the salary up to the Social Security ceiling, €4,005 a month in 2026, or €207;
• Uncapped old-age insurance: 0.4% of the whole salary, or €12;
• Agirc-Arrco supplementary pension: 3.15% up to the ceiling, or €94.50, plus 0.86% of general balance contribution, or €25.80;
• CSG and CRDS: the CSG is 9.2% and the CRDS 0.5%, calculated on 98.25% of the gross, or €285.91 in all.

Why the taxable net is higher

Part of the CSG, 6.8%, is deductible from income tax; the rest, 2.4%, and the CRDS are not. The taxable net is therefore higher than the net before tax: here €2,460.27 against €2,374.79. It is this figure, not the net paid, that is the basis for withholding tax.

The withholding rate is your own: you find it on impots.gouv.fr and on the payslip, which also shows the base, the amount withheld and what you would have received without withholding.

The other lines to find

• The mutuelle: your share is deducted from pay, and the employer’s share does not show in your net.
• The net social amount: it is the one that counts for the activity bonus or the RSA, and it simplifies the declaration to the Caf.
• The total paid by the employer: the gross plus its contributions, minus exemptions; it is what you cost, not what you receive.
• Paid leave earned: 2.5 working days per month of actual work, 30 at most a year.
• Transport: if you have a public transport pass, the employer covers 50% of it.

Checking your payslip in five minutes

1. Check at the top the job, the classification, the collective agreement and the number of hours paid.
2. Compare the gross with the contract, bonuses included.
3. Run through the contributions: no need to recalculate everything, a calculation like the site’s gives the order of magnitude of the net.
4. Compare the net paid with the sum that reached your account, and the payment date.
5. File the payslip: keep it with no time limit, because it is used for retirement, a loan or a housing application.

If you find a mistake

Report it to the employer, in writing, with the line concerned. You can challenge the amount or accuracy of a payslip for 3 years from when it was handed over. The employer must keep a copy for 5 years, then guarantee your access for 50 years or 6 years after your retirement.