For employers Indication

Employer cost 2026: indication

From gross salary to total employer cost, using the 2026 general-scheme contribution rates and the single degressive general reduction (RGDU). Indication for a non-executive (non-cadre) employee in the general scheme, excluding Alsace-Moselle. The result depends on the collective agreement, headcount, the AT/MP (workplace accident) rate notified to the company, health and protection insurance, the local mobility levy (versement mobilité) and other schemes not taken into account.

Employer costIndication 2026

Result

Total employer cost (month)–

Net employer contributions–

General reduction (RGDU)–

Employee’s net salary before income tax–

Breakdown		Amount

Explanation

In 2026 the reduced health and family allowance rates are merged into the RGDU: the calculation therefore applies the full rates and then the reduction (coefficient × gross salary, zero from 3 × Smic), capped at the contributions within its scope (health, old-age, family allowances, Fnal, CSA, unemployment, Agirc-Arrco T1 and CEG T1; the AT/MP share is not counted in this cap). Not included: balance of the apprenticeship tax, mobility levy, APEC contribution and compulsory executive protection insurance, forfait social, Alsace-Moselle, overtime. Compare with the official Urssaf simulator.

Note: indication, not legal or employment advice

This calculation is an indication based on general statutory rules and the amounts published for 2026. It is not legal, employment or tax advice. Your collective agreement, employment contract or established practice may provide more favourable rules. For a specific case, use the official simulators or consult a professional.

Sources and values used

Parameter	Value	Source
Monthly social security ceiling (PMSS)	€4,005	Urssaf – Social security ceilings 2026 (in French)
Health insurance (full rate)	13 %	Urssaf – Private-sector contribution rates (updated 1 January 2026) (in French)
Old-age insurance	8.55% up to the ceiling + 2.11% on the total	Urssaf – Private-sector contribution rates (updated 1 January 2026) (in French)
Family allowances (full rate)	5.25 %	Urssaf – Private-sector contribution rates (updated 1 January 2026) (in French)
CSA / social dialogue	0.30 % / 0.016 %	Urssaf – Private-sector contribution rates (updated 1 January 2026) (in French)
Unemployment / AGS (up to €192,240 per year)	4.00 % / 0.25 %	Urssaf – Private-sector contribution rates (updated 1 January 2026) (in French)
Fnal	0.10% up to the ceiling (< 50 employees), 0.50% (≥ 50)	Urssaf – Private-sector contribution rates (updated 1 January 2026) (in French)
Vocational training	0.55 % (< 11), 1 % (≥ 11)	Urssaf – Private-sector contribution rates (updated 1 January 2026) (in French)
Apprenticeship tax, main part	0.59 %	Urssaf – Private-sector contribution rates (updated 1 January 2026) (in French)
Agirc-Arrco T1 / T2 (employer share)	4.72 % / 12.95 %	Agirc-Arrco – Scheme parameters and figures 2026 (in French)
CEG T1 / T2 / CET (employer share)	1.29 % / 1.62 % / 0.21 %	Agirc-Arrco – Scheme parameters and figures 2026 (in French)
RGDU: T min / T delta (< 50; ≥ 50) / P	0.0200 / 0.3781 ; 0.3821 / 1.75	Urssaf – What you need to know as of 1 January 2026 (in French)
RGDU: reference annual Smic	€21,876.40	Entreprendre.Service-Public.fr – RGDU (F24542) (in French)
Official RGDU example checked (€2,000, ≥ 50 employees)	coef. 0.3178	Urssaf – The single degressive general reduction (in French)

Checked on 11 October 2026.