How to compute france-payroll for France, tax year 2026: rates, thresholds, and step-by-step rules with primary-source citations.
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Social Security Ceiling (PMSS) — monthly (2026)
EUR 4,005/monthCode de la Sécurité sociale
Social Security Ceiling (PMSS) — annual (2026)
EUR 48,060/yearCode de la Sécurité sociale
Income tax bracket — 0% band (per part)
0% on EUR 0 – 11,600Service-Public.fr barème progressif applicable aux revenus de 2025; CGI art. 197
Income tax bracket — 11% band (per part)
11% on EUR 11,601 – 29,579Service-Public.fr barème progressif applicable aux revenus de 2025; CGI art. 197
Income tax bracket — 30% band (per part)
30% on EUR 29,580 – 84,577Service-Public.fr barème progressif applicable aux revenus de 2025; CGI art. 197
Income tax bracket — 41% band (per part)
41% on EUR 84,578 – 181,917Service-Public.fr barème progressif applicable aux revenus de 2025; CGI art. 197
Income tax bracket — 45% band (per part)
45% on EUR 181,918+Service-Public.fr barème progressif applicable aux revenus de 2025; CGI art. 197
Taux neutre (default PAS rate) — maximum rate
43% (high income ceiling of progressive grid)Code Général des Impôts, Art. 204 H
Taux neutre (default PAS rate) — minimum rate
0% (low income floor of progressive grid)Code Général des Impôts, Art. 204 H
Maladie, maternité, invalidité, décès — employee rate
0% on total grossCode de la Sécurité sociale; URSSAF
Vieillesse plafonnée (capped old-age) — employee rate
6.90% up to 1 PMSS (EUR 4,005/month)Code de la Sécurité sociale; URSSAF
Vieillesse déplafonnée (uncapped old-age) — employee rate
0.40% on total grossCode de la Sécurité sociale; URSSAF
CSG déductible — employee rate
6.80% on 98.25% of grossCode de la Sécurité sociale; Code Général des Impôts
CSG non-déductible — employee rate
2.40% on 98.25% of grossCode de la Sécurité sociale; Code Général des Impôts
CRDS — employee rate
0.50% on 98.25% of grossCode de la Sécurité sociale
CSG/CRDS abattement (1.75%) — upper limit (annual)
4 PMSS = EUR 192,240/year (2026); above this, CSG/CRDS apply on 100% of grossCode de la Sécurité sociale; Code Général des Impôts
CSG/CRDS professional expense abattement rate
1.75% (resulting in 98.25% base) up to 4 PMSSCode de la Sécurité sociale
Retraite complémentaire Tranche 1 — employee rate (appelé)
3.15% up to 1 PMSSAccord National Interprofessionnel AGIRC-ARRCO
Retraite complémentaire Tranche 2 — employee rate (appelé)
8.64% from 1 to 8 PMSS (EUR 4,005 – EUR 32,040)Accord National Interprofessionnel AGIRC-ARRCO
CEG Tranche 1 — employee rate
0.86% up to 1 PMSSAccord National Interprofessionnel AGIRC-ARRCO
CEG Tranche 2 — employee rate
1.08% from 1 to 8 PMSSAccord National Interprofessionnel AGIRC-ARRCO
CET — employee rate
0.14% from 1 to 8 PMSS (cadres/non-cadres above PMSS)Accord National Interprofessionnel AGIRC-ARRCO
AGIRC-ARRCO T1 contractual rate (total)
6.20% total (T1 contractual)Accord National Interprofessionnel AGIRC-ARRCO
AGIRC-ARRCO call rate factor (taux appelé)
127% of contractual ratesAccord National Interprofessionnel AGIRC-ARRCO
Assurance chômage — employee rate
0% (abolished October 2018)Code du Travail
Maladie, maternité, invalidité, décès — employer rate
13.00% on total grossCode de la Sécurité sociale; URSSAF
Vieillesse plafonnée — employer rate
8.55% up to 1 PMSSCode de la Sécurité sociale; URSSAF
Vieillesse déplafonnée — employer rate
2.11% on total grossCode de la Sécurité sociale; URSSAF
Allocations familiales — employer rate
5.25% on total grossCode de la Sécurité sociale; URSSAF
Accidents du travail (AT/MP) — employer rate
Variable, 0.5%–7%+ on total grossCode de la Sécurité sociale; URSSAF
Contribution Solidarité Autonomie (CSA) — employer rate
0.30% on total grossCode de la Sécurité sociale
FNAL — employer rate (< 50 employees)
0.10% up to 1 PMSSCode de la Construction et de l'Habitation; URSSAF
FNAL — employer rate (≥ 50 employees)
0.50% on total grossCode de la Construction et de l'Habitation; URSSAF
Contribution au dialogue social — employer rate
0.016% on total grossCode du Travail
Retraite complémentaire Tranche 1 — employer rate
4.72% up to 1 PMSSAccord National Interprofessionnel AGIRC-ARRCO
Retraite complémentaire Tranche 2 — employer rate
12.95% from 1 to 8 PMSSAccord National Interprofessionnel AGIRC-ARRCO
CEG Tranche 1 — employer rate
1.29% up to 1 PMSSAccord National Interprofessionnel AGIRC-ARRCO
CEG Tranche 2 — employer rate
1.62% from 1 to 8 PMSSAccord National Interprofessionnel AGIRC-ARRCO
CET — employer rate
0.21% from 1 to 8 PMSSAccord National Interprofessionnel AGIRC-ARRCO
APEC (cadres only) — employer rate
0.036% up to 4 PMSSAccord National Interprofessionnel AGIRC-ARRCO; Convention collective nationale des cadres
Assurance chômage — employer rate
4.05% up to 4 PMSS (EUR 16,020/month)Convention d'assurance chômage; France Travail (Unédic)
AGS — employer rate
0.25% up to 4 PMSSCode du Travail
Prévoyance cadres (minimum) — employer rate
1.50% up to 1 PMSSConvention collective nationale des cadres (ANI du 17 novembre 2017)
4 PMSS monthly ceiling (chômage/AGS base)
EUR 16,020/monthCode de la Sécurité sociale
8 PMSS monthly ceiling (AGIRC-ARRCO T2 base)
EUR 32,040/monthAccord National Interprofessionnel AGIRC-ARRCO
SMIC gross hourly rate (from 1 June 2026)
EUR 12.31/hourCode du Travail
SMIC gross monthly (35 hrs/week, from 1 June 2026)
EUR 1,867.02/monthCode du Travail
SMIC net monthly (approximate, from 1 June 2026)
EUR 1,477.93/monthCode du Travail
SMIC gross hourly rate (1 Jan – 31 May 2026)
EUR 12.02/hourCode du Travail
SMIC gross monthly (1 Jan – 31 May 2026)
EUR 1,823.03/monthCode du Travail
SMIC automatic revalorisation trigger (CPI)
CPI rise of 2%+ since last revaluation triggers automatic revalorisationCode du Travail
Legal weekly working hours (durée légale)
35 hoursCode du Travail
Maximum daily working hours
10 hours (extendable to 12 by agreement)Code du Travail
Maximum weekly working hours — absolute
48 hoursCode du Travail
Maximum weekly working hours — average over 12 weeks
44 hoursCode du Travail
Overtime premium — 36th to 43rd hour
+25% of hourly rateCode du Travail
Overtime premium — 44th hour and above
+50% of hourly rateCode du Travail
Annual overtime contingent (default)
220 hoursCode du Travail
Statutory paid annual leave accrual rate
2.5 working days per month worked = 30 working days (5 weeks) per yearCode du Travail
Paid leave accrual reference period
1 June – 31 MayCode du Travail
Main paid leave — minimum consecutive period
Minimum 2 consecutive weeks between 1 May and 31 OctoberCode du Travail
Fractionnement bonus days (leave split outside main period)
1–2 extra daysCode du Travail
Sick leave — social security daily allowance (IJSS) rate
50% of daily base salary (capped at 1/720 of 3x PASS); 3-day waiting periodCode de la Sécurité sociale
Employer sick pay top-up — first 30 days (after 1 year seniority)
90% of gross for 30 daysCode du Travail, L1226-1
Employer sick pay top-up — subsequent 30 days (after 1 year seniority)
66.66% of gross for 30 daysCode du Travail, L1226-1
Medical certificate submission deadline (sick leave)
Within 48 hours to CPAMCode de la Sécurité sociale
Maternity leave duration — 1st/2nd child
16 weeks (6 pre-natal + 10 post-natal)Code du Travail; Code de la Sécurité sociale
Maternity leave duration — 3rd+ child
26 weeks (8 pre-natal + 18 post-natal)Code du Travail; Code de la Sécurité sociale
Maternity leave duration — twins
34 weeksCode du Travail; Code de la Sécurité sociale
Maternity leave duration — triplets+
46 weeksCode du Travail; Code de la Sécurité sociale
Paternity leave duration (single birth)
25 calendar days + 3 days congé de naissanceCode du Travail
Paternity leave duration (multiple births)
32 calendar days + 3 days congé de naissanceCode du Travail
Mutuelle obligatoire — minimum employer contribution
50% of the premiumAccord National Interprofessionnel (ANI) du 11 janvier 2013; Code du Travail
Payslip retention period (employer)
5 years minimumCode du Travail, Art. L3243-1 to L3243-4 and R3243-1
DSN submission deadline — ≥ 50 employees
5th of the month following the pay periodCode de la Sécurité sociale; Décret relatif à la DSN
DSN submission deadline — < 50 employees
15th of the month following the pay periodCode de la Sécurité sociale; Décret relatif à la DSN
DSN event reporting (arrêt maladie, accident du travail, fin de contrat)
Within 5 days of eventCode de la Sécurité sociale; Décret relatif à la DSN
Index égalité professionnelle (gender pay gap index) filing deadline
1 March — companies ≥ 50 employeesCode du Travail
DSN late filing penalty
EUR 7.50 per employee per month of delayCode de la Sécurité sociale
PAS legislation reference
Code Général des Impôts, Art. 204 A–MCode Général des Impôts, Art. 204 A–M
Section 1 -- Quick Reference
| Field | Value |
|---|---|
| Country | France (République française) |
| Currency | EUR only |
| Standard pay frequency | Monthly (mensuel) -- almost universal |
| Tax year | Calendar year (1 January -- 31 December) |
| Income tax withholding | Prélèvement à la Source (PAS) -- rate communicated by DGFiP to employer |
| Social contribution authority | URSSAF (collects contributions for all social security branches) |
| Supplementary pension | AGIRC-ARRCO (single unified scheme since 2019) |
| Tax authority | Direction Générale des Finances Publiques (DGFiP) |
| Key legislation | Code de la Sécurité sociale; Code du Travail; Code Général des Impôts (Art. 204 A--M for PAS) |
| Social Security Ceiling (PMSS, 2026) | EUR 4,005/month (EUR 48,060/year) |
| Electronic declaration | DSN (Déclaration Sociale Nominative) via net-entreprises.fr |
| Validated by | Pending -- requires sign-off by a French expert-comptable |
| Skill version | 1.0 |
Since 1 January 2019, France operates a PAYE system where the employer withholds income tax from the employee's net imposable (net taxable salary) each month.
How PAS Works
| Step | Detail |
|---|---|
| Rate source | DGFiP transmits the employee's personalised PAS rate to the employer via the DSN feedback loop |
| Default rate | If no personalised rate is available, a statutory "taux neutre" (barème par défaut) applies, based on monthly net imposable |
| Calculation | PAS = Net imposable x PAS rate |
| Deducted from | Net salary (after social contributions, before payment) |
| Remittance | Monthly via DSN + URSSAF collection |
Income Tax Brackets (2026, progressive scale for annual declaration)
| Taxable Income (EUR, per part) | Rate |
|---|---|
| 0 -- 11,600 | 0% |
| 11,601 -- 29,579 | 11% |
| 29,580 -- 84,577 | 30% |
| 84,578 -- 181,917 | 41% |
| 181,918+ | 45% |
The PAS rate already accounts for the quotient familial (family coefficient) system when personalised. The employer does NOT compute tax brackets -- they simply apply the rate received from DGFiP.
Used when no personalised rate is available. Based on monthly net imposable. Progressive grid from 0% (low income) to 43% (high income). Consult the CGI Article 204 H barème for exact thresholds.
URSSAF Contributions (Employee Share)
| Contribution | Employee Rate | Base |
|---|---|---|
| Maladie, maternité, invalidité, décès | 0% | Total gross |
| Vieillesse plafonnée (old-age, capped) | 6.90% | Up to 1 PMSS (EUR 4,005/month) |
| Vieillesse déplafonnée (old-age, uncapped) | 0.40% | Total gross |
| CSG déductible | 6.80% | 98.25% of gross |
| CSG non-déductible | 2.40% | 98.25% of gross |
| CRDS | 0.50% | 98.25% of gross |
AGIRC-ARRCO (Supplementary Pension -- Employee Share)
| Contribution | Employee Rate | Base |
|---|---|---|
| Retraite complémentaire Tranche 1 (T1) | 3.15% | Up to 1 PMSS |
| Retraite complémentaire Tranche 2 (T2) | 8.64% | From 1 to 8 PMSS (EUR 4,005 -- EUR 32,040) |
| CEG (Contribution d'Équilibre Général) T1 | 0.86% | Up to 1 PMSS |
| CEG T2 | 1.08% | From 1 to 8 PMSS |
| CET (Contribution d'Équilibre Technique) | 0.14% | From 1 to 8 PMSS (cadres/non-cadres above PMSS) |
Chômage (Unemployment -- Employee Share)
| Contribution | Employee Rate | Base |
|---|---|---|
| Assurance chômage | 0% | Up to 4 PMSS |
URSSAF Contributions (Employer Share)
| Contribution | Employer Rate | Base |
|---|---|---|
| Maladie, maternité, invalidité, décès | 13.00% | Total gross |
| Vieillesse plafonnée | 8.55% | Up to 1 PMSS |
| Vieillesse déplafonnée | 2.11% | Total gross |
| Allocations familiales | 5.25% | Total gross |
| Accidents du travail (AT/MP) | Variable (0.5%--7%+) | Total gross |
| Contribution Solidarité Autonomie (CSA) | 0.30% | Total gross |
| FNAL (Fonds National d'Aide au Logement) | 0.10% (< 50 employees) or 0.50% (≥ 50) | Up to 1 PMSS or total gross |
| Contribution au dialogue social | 0.016% | Total gross |
AGIRC-ARRCO (Employer Share)
| Contribution | Employer Rate | Base |
|---|---|---|
| Retraite complémentaire T1 | 4.72% | Up to 1 PMSS |
| Retraite complémentaire T2 | 12.95% | From 1 to 8 PMSS |
| CEG T1 | 1.29% | Up to 1 PMSS |
| CEG T2 | 1.62% | From 1 to 8 PMSS |
| CET | 0.21% | From 1 to 8 PMSS |
| APEC (cadres only) | 0.036% | Up to 4 PMSS |
Unemployment and Other Employer-Only
| Contribution | Employer Rate | Base |
|---|---|---|
| Assurance chômage | 4.05% | Up to 4 PMSS (EUR 16,020/month) |
| AGS (Association pour la Gestion du régime d'assurance des créances des Salariés) | 0.25% | Up to 4 PMSS |
| Prévoyance cadres (minimum) | 1.50% | Up to 1 PMSS (Convention collective nationale des cadres) |
SMIC (Salaire Minimum Interprofessionnel de Croissance, 2026)
| Item | Value |
|---|---|
| Gross hourly (from 1 June 2026) | EUR 12.31 |
| Gross monthly (35 hrs/week) | EUR 1,867.02 |
| Net monthly (approximate) | EUR 1,477.93 |
| Prior rate (1 Jan -- 31 May 2026) | EUR 12.02/hour (EUR 1,823.03/month gross) |
Working Hours and Overtime
| Rule | Detail |
|---|---|
| Legal weekly hours (durée légale) | 35 hours |
| Maximum daily hours | 10 hours (extendable to 12 by agreement) |
| Maximum weekly hours | 48 hours absolute; 44 hours average over 12 weeks |
| Overtime: 36th--43rd hour | +25% of hourly rate |
| Overtime: 44th hour and above | +50% of hourly rate |
| Annual overtime contingent | 220 hours default (modifiable by collective agreement) |
| Alternative to payment | Repos compensateur (compensatory time off) per agreement |
Congés Payés (Paid Annual Leave)
| Entitlement | Detail |
|---|---|
| Statutory | 2.5 working days per month worked = 30 working days (5 weeks) per year |
| Accrual period | 1 June -- 31 May (reference period, unless otherwise agreed) |
| Main leave | Minimum 2 consecutive weeks between 1 May and 31 October |
| Fractionnement bonus | 1--2 extra days if leave is split outside the main period |
Sick Leave (Arrêt Maladie)
| Entitlement | Detail |
|---|---|
| Social security daily allowance (IJSS) | 50% of daily base salary (capped at 1/720 of 3x PASS); 3-day waiting period |
| Employer top-up (maintien de salaire) | Per Code du Travail L1226-1: after 1 year seniority, employer pays 90% of gross for 30 days, then 66.66% for 30 days (periods increase with seniority) |
| Medical certificate | Required; sent to CPAM within 48 hours |
Maternity Leave (Congé de Maternité)
| Entitlement | Detail |
|---|---|
| Duration (1st/2nd child) | 16 weeks (6 pre-natal + 10 post-natal) |
| Duration (3rd+ child) | 26 weeks (8 + 18) |
| Twins | 34 weeks; triplets+ 46 weeks |
| Pay | IJSS maternité (daily allowance from Sécurité sociale, capped at PMSS net equivalent) |
| Employer top-up | Many collective agreements provide 100% maintien de salaire |
Paternity Leave (Congé de Paternité)
| Entitlement | Detail |
|---|---|
| Duration | 25 calendar days (32 for multiple births) + 3 days congé de naissance |
| Pay | IJSS from Sécurité sociale; employer top-up per agreement |
No statutory obligation. Very common per collective agreements or company policy. Where contractual, it is subject to all cotisations and PAS.
Mutuelle Obligatoire (Compulsory Health Insurance)
| Item | Detail |
|---|---|
| Requirement | Employer must offer a complémentaire santé to all employees (since 2016, ANI) |
| Minimum employer contribution | 50% of the premium |
| Minimum coverage | Panier de soins (basket of care): optician, dental, hospital |
The bulletin de paie is governed by Code du Travail Articles L3243-1 to L3243-4 and R3243-1.
Mandatory Payslip Fields (Simplified Format since 2018)
| Section | Required Fields |
|---|---|
| Header | Employer name, SIRET, APE/NAF code, convention collective applicable |
| Employee | Name, position, classification, date of entry |
| Period | Pay period, hours worked (normal + overtime + supplementary) |
| Gross pay | Base salary, overtime, bonuses, premiums, in-kind benefits |
| Social contributions | Grouped by risk: Santé, Accidents du travail, Retraite, Famille, Chômage, CSG/CRDS -- showing base, employee rate, employer rate, employee amount, employer amount |
| Net imposable | Gross minus deductible social contributions |
| PAS | PAS rate, PAS base, PAS amount withheld |
| Net à payer avant PAS | Net after all social contributions, before income tax |
| Net à payer | Final amount paid to employee (after PAS) |
| Cumuls annuels | Year-to-date totals: gross, net imposable, PAS withheld, hours worked |
| Footer | Payment date, leave balance, mention "conserver le bulletin de paie sans limitation de durée" |
Monthly -- DSN (Déclaration Sociale Nominative)
| Obligation | Deadline | Notes |
|---|---|---|
| DSN (≥ 50 employees) | 5th of the month following the pay period | Single electronic declaration to all social bodies |
| DSN (< 50 employees) | 15th of the month following the pay period | Same format, later deadline |
| DSN signalement d'événement | Within 5 days of event | Arrêt maladie, accident du travail, fin de contrat |
| PAS payment | With DSN transmission | Collected by URSSAF on behalf of DGFiP |
| Social contribution payment | With DSN transmission | URSSAF debits after DSN acceptance |
Annual
| Obligation | Deadline | Notes |
|---|---|---|
| DADS (replaced by DSN) | N/A -- fully replaced since 2019 | Historical reference only |
| Bilan social | Varies | Companies ≥ 300 employees |
| Index égalité professionnelle | 1 March | Companies ≥ 50 employees; gender pay gap index |
Employee Obligations
| Item | Detail |
|---|---|
| Déclaration de revenus | Annual (April--June); pre-filled with PAS data |
| Adjustment | If PAS rate was incorrect, balance settled via avis d'imposition |
Typical Bank Statement Descriptions (Salary Credits)
| Pattern | Classification |
|---|---|
| VIREMENT SALAIRE, VIR SALAIRE | Net salary payment |
| SALAIRE [EMPLOYER NAME] | Net salary payment |
| INDEMNITE CONGES PAYES | Holiday pay (if paid separately) |
| PRIME 13EME MOIS | 13th month bonus |
| PRIME PARTICIPATION, INTERESSEMENT | Profit-sharing (separate tax/social rules) |
| IJSS, CPAM INDEMNITE | Sickness/maternity daily allowance from Sécurité sociale |
Typical Employer Debit Patterns
| Pattern | Classification |
|---|---|
| URSSAF COTISATIONS | Monthly social contribution payment |
| AGIRC-ARRCO COTISATIONS | Supplementary pension contributions |
| DGFIP PAS, PRELEVEMENT SOURCE | PAS income tax remittance |
| MUTUELLE [NAME] | Compulsory health insurance premium |
| PREVOYANCE [NAME] | Provident insurance premium |
Section 10 -- Interaction with Other Skills
| Scenario | Skill to Use |
|---|---|
| Employee payroll (cotisations + PAS) | This skill (france-payroll.md) |
| Self-employed income tax | france-income-tax.md |
| Auto-entrepreneur / micro-enterprise | france-micro-enterprise.md |
| TVA (French VAT) | france-vat-return.md |
| Bookkeeping | france-bookkeeping.md |
| E-invoicing (Factur-X / Chorus Pro) | france-einvoice.md |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an expert-comptable in France) before implementation.
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