France Payroll

98.25% abattement threshold

The 98.25% abattement (1.75% deduction for professional expenses) applies only up to 4 PMSS (EUR 192,240/year in 2026). Above that threshold, CSG/CRDS apply on 100% 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) |

Appelés rates

AGIRC-ARRCO rates shown are appelés (call rates = 127% of contractual rates). Pension points are calculated on the contractual rate (e.g., T1 contractual = 6.20% total).

Chômage (Unemployment -- Employee Share)

| Contribution | Employee Rate | Base | |---|---|---| | Assurance chômage | 0% | Up to 4 PMSS |

Employee unemployment contribution abolished

Employee unemployment contribution was abolished in October 2018. Only the employer pays.

Total employee deductions at PMSS

For a salary at the PMSS (EUR 4,005/month): employee social contributions total approximately 21--23% of gross, plus PAS income tax.

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) |

Total employer cost approximate

Total employer contributions typically amount to 45--55% on top of gross salary, depending on industry (AT/MP rate), company size, and whether the employee is cadre or non-cadre.

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) |

SMIC revalorisation rule

The SMIC is revalorised automatically when CPI rises 2%+ since the last revaluation, and annually on 1 January.

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 |

Collective agreements may adjust rates

Collective agreements (conventions collectives) may adjust these rates and thresholds.

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 |

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 |

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 |

DSN replaces declarations

The DSN replaced 25+ separate declarations and is the single channel for URSSAF, AGIRC-ARRCO, France Travail, CPAM, and DGFiP.

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 |

Prohibitions list

- NEVER compute income tax brackets manually for withholding -- use the PAS rate provided by DGFiP - NEVER forget to apply the 98.25% abattement on gross for CSG/CRDS (and 100% above 4 PMSS) - NEVER confuse Tranche 1 (up to 1 PMSS) and Tranche 2 (1--8 PMSS) ceilings for AGIRC-ARRCO - NEVER omit the mutuelle obligatoire (compulsory health insurance) from employer cost calculations - NEVER apply employee chômage contributions -- they were abolished in 2018 - NEVER issue a bulletin de paie missing any mandatory field under Code du Travail - NEVER miss a DSN deadline -- penalties of EUR 7.50 per employee per month of delay - NEVER forget that SMIC changed mid-year (1 June 2026) -- verify which rate applies - NEVER present payroll computations as definitive -- direct to expert-comptable for sign-off