Last verified: October 2026 — Sources: Service-Public.fr, URSSAF
The first time you receive a fiche de paie (payslip) in France, it can feel overwhelming. The document has dozens of lines filled with unfamiliar abbreviations, several versions of “net” pay, and a gap between gross and take-home pay that can exceed 25%. This guide explains what each section means so you can read your French payslip with confidence.
General structure of a French payslip
Since 2017, French payslips follow a simplified format divided into three main sections:
- Header: employer and employee details.
- Body: gross salary and social contributions (employee and employer shares).
- Footer: different versions of “net” pay and the amount that reaches your bank account.
Header: identification details
At the top of your payslip you will find:
- Employer details: company name, SIRET number (business identification), address, APE/NAF code (sector of activity) and the applicable convention collective (collective bargaining agreement).
- Employee details: your name, Sécurité sociale number, job title, category (cadre or non-cadre), start date and contract type (CDI or CDD).
- Period: the month covered and the number of hours worked.
Gross salary (salaire brut)
This is your total pay before any deductions. It typically includes:
- Base salary: the fixed amount agreed in your contract (hourly rate × standard monthly hours, or a flat monthly salary).
- Overtime: paid at a 25% premium (from hour 36 to 43) or 50% (from hour 44 onwards), unless a different rate is set by the collective agreement.
- Bonuses and supplements: seniority bonus, transport allowance, 13th-month pay, etc.
Social contributions: where your money goes
Contributions are split into two columns: the employee share (what is deducted from your gross pay) and the employer share (what the company pays on top of your gross). In 2026, the main employee contributions are:
| Item | Approx. employee rate | What it funds |
|---|---|---|
| Sécurité sociale (maladie) | 0% (employer only) | Public healthcare |
| Assurance vieillesse (plafonée) | 6.90% | State pension (up to the ceiling) |
| Assurance vieillesse (déplafonnée) | 0.40% | State pension (on entire salary) |
| Retraite complémentaire (AGIRC-ARRCO) | 3.15% – 8.64% | Supplementary pension |
| CSG déductible | 6.80% | General social protection |
| CSG non déductible + CRDS | 2.90% | Social debt and social protection |
| Chômage (unemployment insurance) | 0% (employer only since 2018) | Unemployment benefits |
In total, employee contributions amount to roughly 21%–25% of gross pay, depending on whether you are classified as non-cadre or cadre.
The three types of “net” on your payslip
This is the most confusing part for newcomers. There are three different “net” figures:
- Net social (montant net social): used to assess eligibility for certain social benefits (RSA, prime d’activité). It has appeared on payslips since 2023.
- Net imposable (net fiscal): the figure used to calculate your income tax. It includes non-deductible CSG/CRDS and the employer’s share of the health insurance top-up (mutuelle). It is higher than your take-home pay.
- Net à payer avant impôt: what you would receive if income tax were not withheld.
- Net à payer (net à payer après prélèvement à la source): this is what reaches your bank account — gross pay minus social contributions minus income tax withholding.
Prélèvement à la source (income tax withholding)
Since 2019, income tax is deducted directly from your payslip. You will see:
- The taux (withholding rate): personalised to your tax situation, or a default rate if you have not set it up.
- The base: the net imposable figure.
- The amount withheld.
Your withholding rate is updated every September based on your latest tax return. You can adjust it through your account at impots.gouv.fr.
Worked example: payslip for €2,500 gross (non-cadre, 2026)
| Line | Amount |
|---|---|
| Gross salary | €2,500.00 |
| Employee contributions (~22%) | –€550.00 |
| Net avant impôt sur le revenu | €1,950.00 |
| Prélèvement à la source (example: 5%) | –€102.00 |
| Net à payer (in your account) | €1,848.00 |
Key vocabulary on a French payslip
- SMIC: the legal minimum wage.
- Convention collective: a collective bargaining agreement that may improve conditions beyond the Labour Code.
- PASS (Plafond Annuel de la Sécurité Sociale): the ceiling used to calculate certain contributions. In 2026: €4,005/month (PMSS) or €48,060/year.
- Cadre / Non-cadre: the professional category that determines your supplementary pension contributions.
- Mutuelle d’entreprise: mandatory company health insurance top-up. The employer pays at least 50%; your share is deducted from your payslip.
- Congés payés: at the bottom of the payslip you will find your holiday balance (days earned and days taken).
Common mistakes when reading your payslip
- Confusing gross with net: in France, job offers almost always state the annual gross salary. To estimate your monthly net, divide by 12 and subtract roughly 22–25%.
- Ignoring the net imposable: this is the figure the tax authorities use, and it is higher than your take-home pay.
- Not checking the collective agreement: it may grant additional rights such as bonuses, extra holiday days or enhanced severance pay.
Useful tools
- Official URSSAF gross-to-net simulator: the most reliable calculator for estimating your net pay.
- impots.gouv.fr: manage your withholding rate.
Official sources
The rates shown are indicative and may vary depending on your collective agreement, professional category and personal situation. For an exact calculation, check your payslip or use the official URSSAF simulator.