Gross ↔ Net Salary Calculator
Instant bidirectional conversion
Gross Salary
€15k
€150k
Net Salary
(before income tax)
Net
78%
Net
Social
Pension
Unemploy.
10%
50%
100%
Bonus = annual salary / nb months
Contributions breakdown (monthly)
Net Salary
2,340 €
Social security
-420 €
Pension
-180 €
Unemployment
-60 €
Total contributions
-660 €
How does it work?
Net salary is calculated by deducting social contributions from gross salary:
- Social security: health, pension, family (~14%)
- Supplementary pension: AGIRC-ARRCO (6-8%)
- Unemployment insurance: employee contribution (~2%)
- CSG/CRDS: social contributions (9.7% on 98.25% of gross)
The overall rate varies between 22% (non-executive) and 25% (executive) of gross salary.
Understanding gross to net salary calculation in France
Converting gross salary to net salary is essential for understanding your actual compensation in France. In 2026, employee social contributions represent between 22% and 25% of gross salary depending on your status (executive or non-executive).
Difference between executive and non-executive
Executive status results in slightly higher contributions, mainly due to:
- Higher supplementary pension contributions
- Mandatory APEC contribution
- Additional death benefit guarantees
Result: an executive retains about 75% of their gross salary as net, compared to 78% for a non-executive.
Concrete examples
Minimum wage 2026
Monthly gross
1,802 €
Contributions
-396 €
Monthly net
1,406 €
Junior executive
Monthly gross
3,500 €
Contributions
-875 €
Monthly net
2,625 €
Senior executive
Monthly gross
6,000 €
Contributions
-1,500 €
Monthly net
4,500 €