Payroll in France: the bulletin de paie and its deductions

How to read a bulletin de paie

The French payslip shows the month's gross salary and then the cotisations: social security contributions (health, retirement), the Agirc-Arrco supplementary pension, CSG and CRDS. The result is the net imposable, which is not yet what reaches the bank account: from it the prélèvement à la source, the advance payment of personal income tax, is deducted, and the remainder is the net à payer.

One difference with Spain worth knowing: salary is agreed as a monthly gross, not annual gross as in Germany, and the contract sets twelve ordinary monthly payments. The net on which tax is calculated does not match the net paid, and both figures appear on the payslip.

Employee contributions in 2026

The employee's share of contributions is around 20-22% of gross, but almost none of it is classic Social Security: the health contribution is at 0% for the employee, and the unemployment contribution disappeared in 2018. What is deducted is the 9.20% CSG and the 0.50% CRDS, both on 98.25% of gross salary.

Retirement does weigh: the general regime deducts 6.90% on salary up to the monthly ceiling of 4,005 euros plus 0.40% on the excess, and the Agirc-Arrco supplementary pension adds around 3% in the usual bracket. To this is added the mutuelle, the compulsory supplementary health insurance, at least half of which is paid by the company; the employee's share is usually between 15 and 40 euros per month depending on the contract.

Tax: prélèvement à la source

Since 2019 personal income tax is not paid with the following year's return, but is withheld each month from payroll via the prélèvement à la source. The tax authority calculates a personalised rate based on the previous year's return and notifies the employer, who deducts it from the net imposable.

The rate can be adjusted on the online platform if circumstances change (marriage, children, change of income), and the annual return still exists: it serves to settle the difference between what was withheld and what was due. Two employees with the same gross often have different withholdings, because the rate depends on each person's situation.

Pay and extras: 12 monthly payments and the rest by collective agreement

The general rule is twelve monthly payments. The 13ème mois, the extra payment in December, is not statutory: it exists only if the sector's convention collective or the contract provides for it. There is also no summer bonus specific to France: if a collective agreement includes one, it is just another of its clauses, not a general right.

Tickets restaurant are common: the company pays between 50% and 60% of the face value of the voucher, which in 2026 ranges from 12.20 to 14.64 euros per day. The company's contribution is exempt from contributions and taxes up to 7.32 euros per voucher from January 2026.

From gross to net with an example

The minimum wage (SMIC) rose on 1 June 2026 to 12.31 euros an hour, 1,867.02 euros gross a month for a full 35-hour week. With the employee's contributions, the net before tax comes to around 1,450 euros, and the prélèvement at a low rate reduces it to about 1,350.

With 3,000 euros gross, the 78% rule gives around 2,350 euros net before tax; depending on the employee's personalised rate, between 2,100 and 2,250 reaches the account. For the company, the cost is the gross plus around 40% in employer contributions, because in France the employer's share is high and the employee's is low.

What to watch when hiring in France

The most common mistake when budgeting a French subsidiary is copying the Spanish contributions model. In France employer contributions exceed 40% of gross and the employee's net is around 78%, so the gap between what the position costs and what the employee takes home is wide, and it is worth calculating it before making an offer.