How to read a French payslip (fiche de paie)
A French payslip (fiche de paie or bulletin de salaire) groups contributions under five headings, then shows the CSG and CRDS, your net pay before income tax and the tax withheld. On €3,000 gross a month a single non-executive employee receives about €2,227 in 2026. Here is what each line means.
The lines on your payslip
| Line | What it means |
|---|---|
| Salaire de base | Your contractual gross pay for the month, for 151.67 hours if you work 35 hours a week |
| Santé | Health insurance: the employer’s basic contribution and both shares of the company health plan (mutuelle) |
| Accidents du travail et maladies professionnelles | Workplace accident insurance, paid only by the employer |
| Retraite | Your pension contributions: the basic scheme (capped and uncapped) and the Agirc-Arrco supplementary scheme |
| Famille | Family benefits, paid only by the employer |
| Assurance chômage | Unemployment insurance, paid only by the employer since 2018 |
| CSG non imposable | The deductible part of the CSG (6.8%), not counted in your taxable income |
| CSG/CRDS imposable | The rest of the CSG and the CRDS (2.9%), which you pay income tax on |
| Net à payer avant impôt | Your net salary before income tax, printed in larger type |
| Impôt sur le revenu | Income tax withheld: the taxable base (net imposable), your rate and the amount |
| Net payé | What reaches your bank account |
| Montant net social | Your net income after all compulsory social deductions, used for benefits such as the prime d’activité |
Worked example: €3,000 a month
Single, non-executive, €20 health plan share, 2026
| Salaire de base (gross) | €3,000.00 |
|---|---|
| Santé (your share of the health plan) | −€20.00 |
| Accidents du travail (employer only) | €0.00 |
| Retraite (old-age, Agirc-Arrco, CEG) | −€339.30 |
| Famille (employer only) | €0.00 |
| Assurance chômage (employer only) | €0.00 |
| CSG non imposable | −€201.79 |
| CSG/CRDS imposable | −€86.06 |
| Net à payer avant impôt | €2,352.85 |
| Impôt sur le revenu (5.1% of €2,458.91) | −€125.40 |
| Net payé | €2,227.45 |
The employee figures match Urssaf’s own simulator for this salary. Income tax is the taxable base times the rate the tax office sets, here the personal rate for a single person; in your first months the default rate is used instead, and any difference with the yearly tax is settled after your return. Check your own salary.
Other lines you may see
- Titres-restaurant: meal vouchers. Your employer pays 50% to 60% of each voucher, and your share is taken from your pay.
- Remboursement transport: your employer pays back 50% of your public transport pass.
- Heures supplémentaires: overtime, with lower employee contributions and no income tax up to €7,500 a year.
- Congés payés: paid leave taken and remaining; you earn 2.5 working days a month, five weeks a year.
- Allègement de cotisations: the employer’s contribution reductions; they do not change your pay.
Sources
- Service-Public: what must appear on a payslip
- Service-Public: new payslip model compulsory from 1 January 2027
- Urssaf: CSG and CRDS on earnings
- Agirc-Arrco: contribution rates 2026
- Service-Public: meal vouchers
- Service-Public: employer contribution to transport costs
- Service-Public: overtime exempt from income tax
- Our methodology and the full list of sources for the calculator
Frequently asked questions
Why is my net salary about 78% of gross?
Because employee contributions, CSG and CRDS take about 21% of gross pay for a non-executive employee, plus your share of the company health plan. On €3,000 gross a month that leaves €2,353 before income tax.
What is the difference between net à payer avant impôt and net imposable?
Net à payer avant impôt is your pay after social contributions. Net imposable, the base for income tax, is higher: it adds back the non-deductible CSG and the CRDS, and your employer’s share of the health plan.
What changes on payslips in 2027?
A new payslip model becomes compulsory on 1 January 2027; employers can use the current model until 31 December 2026. The amounts do not change, only the layout.
This guide explains the general rules for employees and is not personal tax advice. Rules change and individual situations differ, so check with the tax authority or a tax adviser before making decisions. Spotted something out of date? Email [email protected].