Gross → net salary
Box labels, calculation steps, citations and legal texts are shown in French, the language of the official texts.
Salary
Change any amount: the other three are recalculated.
Summary
Monthly amountsTotal tax and contribution rate
Not available
Enter an amount to see the indicators.
- Employee contributions
- Not available
- of gross
- Employer contributions
- Not available
- of gross
Income tax
The rate is shown on your tax notice or in your personal space on impots.gouv.fr.
- Monthly withholding
- Not available
Method and legal basis
Calculation steps · 2026
- 1Gross monthly salaryC. trav. L3231-2, D3231-1
Starting point of the calculation. Includes the base salary and bonuses subject to contributions. The 2026 gross hourly minimum wage (SMIC) is €12.02 from January to May, then €12.31 from 1 June.
- 2Employee contributionsCSS L241-3, CSS L136-1, CSS L136-8
Capped old-age insurance (6.90% within T1), uncapped old-age insurance (0.40%), Agirc-Arrco T1/T2 supplementary pension, CEG, CET, APEC (executives), deductible CSG (6.80%), non-deductible CSG (2.40%), CRDS (0.50%), employee share of health insurance.
- 3Net salary before taxCSS L242-1
Gross salary minus employee contributions. This is the amount paid on the payslip, before income tax withholding.
- 4Taxable netCGI art. 83, CSS L136-2, CGI art. 204 F
Net before tax + non-deductible CSG/CRDS (2.90%) + employer share of health insurance. This is the amount declared for income tax (boxes 1AJ/1BJ), different from the net paid, and the base of the withholding tax.
- 5Employer contributionsCSS L241-1, L241-2, L241-3, C. trav. L6331-1
Health (13%), old-age insurance, family allowances, work accidents (varies by sector), Agirc-Arrco T1/T2, CEG, CET, unemployment, AGS, FNAL, vocational training, apprenticeship tax, CSA, social dialogue, mobility levy, Action Logement.
- 6General reduction (RGDU)CSS L241-13, Loi 2025-1403 art. 40, Décret 2025-1446
Single sliding reduction, nil from 3 times the minimum wage. The minimum wage used is the one of 1 January 2026 (€12.02 an hour), even after the June increase. Non-linear formula: coefficient = Tmin + Tdelta × (0.5 × (3 × SMIC / gross − 1))^1.75, rounded to four decimals and capped at Tmin + Tdelta.
- 7Total employer costCSS L241-1 et s.
Gross salary + employer contributions − general reduction. This is the full cost for the employer, contributions included.
Reading the breakdown
Unemployment insurance
In the Mon Entreprise breakdown, this line groups the unemployment contribution and the AGS. Phynanx keeps the two modules separate in the breakdown so that the rate and the ceiling are visible.
Other employer charges
This group includes FNAL, vocational training, apprenticeship tax, CSA, the social dialogue contribution, the mobility levy and Action Logement (PEEC, 0.45% for employers with 50 or more employees). The headcount can be set in the Contract settings.
Health insurance
Mon Entreprise uses €40 a month by default, with €20 from the employer and €20 from the employee. Phynanx counts nothing by default. This assumption is chosen in the Contract settings.
Legal references
- CSSSocial Security Code: employee contributionsLegal basis of the health, old-age and CSG/CRDS contributions and of the rates applying to members of the general scheme.
- URSSAFUrssaf: rates and contributionsOfficial pages on health, old-age insurance, work accidents, unemployment, FNAL, training, CSG/CRDS and other employer contributions.
- BOSSBOSS: general reductionsReference administrative doctrine for the general reduction of employer contributions (single sliding reduction, RGDU, since 2026) and how it is calculated.
- AGIRC-ARRCOAgirc-Arrco: supplementary pension contributionsT1/T2, CEG and CET rates for the supplementary pension of private-sector employees.
- UNEDICUnédic: unemployment insuranceRules and rates of the employer unemployment insurance contribution and of the AGS contribution.
- URSSAFMon Entreprise: employee documentationThis is the official reference simulator. Phynanx reproduces its results: comparison tests cover more than 200 cases, for a monthly employer cost from €500 to €40,000.
- OSSMon Entreprise: social model (Publicodes)Open Publicodes rules modelling the contributions, exemptions and pay of the general scheme.
Scope: General social security scheme, mainland France. Headcount and working time can be set in the Contract settings (working time prorates the monthly social security ceiling for the T1/T2 bands, capped old-age insurance, the CET and the FNAL). The Alsace-Moselle local scheme is chosen at the "Town / Region" step.