French Net Salary Calculator 2025

For 2025, the French minimum wage (SMIC) is projected to be approximately €11.65 per hour, which translates to about €1,766 gross per month based on a 35-hour work week. This represents an annual gross salary of around €21,192. After deductions, the net monthly SMIC is expected to be approximately €1,425. The exact figure may change as the SMIC is adjusted annually on January 1st based on inflation and wage growth.

French income tax (impôt sur le revenu) is calculated using a progressive tax system with different rates for different income brackets. The tax is applied to the net taxable income, which is the gross income minus social contributions and a standard 10% deduction for professional expenses.

Since 2019, income tax is withheld at source (prélèvement à la source) each month by employers. At the end of the year, taxpayers still file a tax return, and any necessary adjustments are made (additional payment or refund).

For family taxation, France uses a "family quotient" system (quotient familial) where the household income is divided by a number of parts based on the family composition before applying the progressive tax rates.

The gross salary (salaire brut) is the amount before any deductions. The net salary (salaire net) is what you actually receive after all mandatory deductions. In France, the gap between gross and net salary is relatively large due to extensive social security contributions.

On average, French employees can expect their net salary to be approximately 75-78% of their gross salary, with the exact percentage varying based on income level, professional status, and specific employment contract terms.

The main deductions are: social security contributions (healthcare, unemployment, retirement), CSG/CRDS (additional social taxes), and income tax withholding.

CSG (Contribution Sociale Généralisée) and CRDS (Contribution au Remboursement de la Dette Sociale) are additional social taxes that fund the French social security system.

CSG is currently 9.2% (with 6.8% being deductible from taxable income for income tax purposes). CRDS is 0.5%. Both contributions are calculated on 98.25% of the gross salary for employed individuals.

Unlike other social contributions that may have ceilings, CSG and CRDS apply to almost all income with minimal exceptions, making them significant deductions from salary, especially for higher earners.

A 13th month bonus (13ème mois) is an additional month of salary that some French employers provide to their employees, typically paid at the end of the year or split between summer and year-end.

This bonus is not legally mandatory in France but may be required by certain collective bargaining agreements (conventions collectives) or company agreements. When offered, it's usually equal to one month's base salary.

The 13th month payment is subject to the same social contributions and taxes as regular salary. It's different from discretionary bonuses (primes) which may have different rules.

French employees typically enjoy a comprehensive benefits package that includes:

• Universal healthcare coverage
• 5 weeks of paid vacation annually (minimum)
• Reduced working hours (35-hour work week is standard)
• Extensive parental leave benefits
• Meal vouchers (tickets restaurant)
• Transportation subsidies
• Profit-sharing schemes (participation and intéressement)
• Additional health insurance (mutuelle)

These benefits are either mandated by law or common practice in French companies, contributing to the overall compensation package.