Employee social contributions in 2026
| Contribution | Rate | On |
|---|---|---|
| Old-age insurance (capped) | 6.90% | pay up to €4,005 a month |
| Old-age insurance (uncapped) | 0.40% | all pay |
| Agirc-Arrco pension, tranche 1 | 3.15% + 0.86% | up to €4,005 |
| Agirc-Arrco pension, tranche 2 | 8.64% + 1.08% | €4,005 to €32,040 |
| Agirc-Arrco technical contribution | 0.14% | all pay, if over €4,005 |
| CSG (6.8% deductible, 2.4% not) | 9.20% | 98.25% of pay |
| CRDS | 0.50% | 98.25% of pay |
| APEC (cadres only) | 0.024% | up to €16,020 |
Health and unemployment insurance are paid by the employer. In total a non-cadre typically gives up about 21% to 22% of gross pay, a cadre slightly more. The 2026 social security ceiling (PASS) is €48,060 a year, €4,005 a month. In Alsace-Moselle employees pay an extra 1.30% health contribution, not included here.
Income tax and withholding at source
Since 2019 income tax is withheld from pay every month (prélèvement à la source) at a rate the tax office calculates from your last return. The tax is worked out on the whole household:
- Start from net taxable pay (net imposable): net before tax plus the non-deductible 2.4% CSG and the CRDS.
- Deduct 10% for work expenses (at least €509, at most €14,555).
- Divide by the number of parts: 1 for a single person, 2 for a married or PACS couple, plus 0.5 for each of the first two children and 1 for each further child; single parents get 0.5 more.
- Apply the scale below to one part and multiply back. The benefit of the extra parts is capped at €1,807 per half part (€4,262 for a single parent's first child).
- Low tax bills are reduced by the décote: €897 minus 45.25% of the tax for a single person, €1,483 minus 45.25% for a couple.
| Income per part (Loi de finances 2026) | Rate |
|---|---|
| Up to €11,600 | 0% |
| €11,600 to €29,579 | 11% |
| €29,579 to €84,577 | 30% |
| €84,577 to €181,917 | 41% |
| Over €181,917 | 45% |
This scale, set by the Loi de finances of 19 February 2026, applies to 2025 income; the scale for 2026 income will be set by next year's budget. The calculator uses it as the latest published scale, which is also what withholding rates are based on.
A worked example
A single non-cadre earning €3,500 gross a month: contributions are €729.41, so net before tax is €2,770.59. Net taxable pay is €2,870.32 a month, €34,443.84 a year; after the 10% deduction, taxable income is €30,999.40. Tax is 11% × (€29,579 − €11,600) + 30% × (€30,999.40 − €29,579) = €2,403.81 a year, a withholding rate of 7.0%, or €200.32 a month. Net paid: €2,570.27 a month.
What else affects your pay
Many employers pay a 13th month and meal vouchers (tickets restaurant), part of which you fund. Overtime pay is exempt from employee pension contributions and from income tax up to €7,500 a year. If you are new to France and have no tax history, withholding uses a default rate (taux neutre) until your first return is processed, which can be higher or lower than your real rate.