For employees Indication
Gross to net salary 2026: indication
2026 employee contributions, CSG/CRDS and income tax withheld at source at the neutral rate (or your personal rate). Indication for a non-executive employee in the general scheme, excluding Alsace-Moselle; health and protection insurance are not counted.
Result
| Breakdown | Amount |
|---|
Explanation
Taxable net adds the non-deductible CSG and the CRDS to net pay. Withholding tax applies to taxable net. Check: for the Smic (€1,867.02 gross), this calculation gives exactly the indicative net published by Service-Public (€1,477.93).
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 |
|---|---|---|
| Old-age insurance capped / uncapped | 6.90% up to €4,005 / 0.40% | Service-Public.fr – Employee contributions, private-sector employee (F2302, checked 1 January 2026) (in French) |
| CSG (of which 6.80% deductible) / CRDS | 9.2% / 0.5% on 98.25% of gross (up to €192,240) | Service-Public.fr – Employee contributions, private-sector employee (F2302, checked 1 January 2026) (in French) |
| Agirc-Arrco T1 / T2 (employee share) | 3.15 % / 8.64 % | Agirc-Arrco – Scheme parameters and figures 2026 (in French) |
| CEG T1 / T2 / CET (employee share) | 0.86 % / 1.08 % / 0.14 % | Agirc-Arrco – Scheme parameters and figures 2026 (in French) |
| Monthly social security ceiling (PMSS) | €4,005 | Urssaf – Social security ceilings 2026 (in French) |
| Neutral withholding tax rate | mainland scale from 1 May 2026 | BOFiP – Withholding tax: default rate scales (1 May 2026) (in French) |
| Check: Smic gross €1,867.02 → net | €1,477.93 (same as the calculation) | Service-Public.fr – Smic (F2300, checked 1 June 2026) (in French) |
Checked on 11 October 2026.