Glossary

The vocabulary of the payslip

All the useful terms to decode your French payslip, defined simply.

The total pay agreed in the contract, before deductions. The figure shown in job ads.

What remains after contributions. Split into net before tax and net after tax (actually paid).

The basis for income tax. Slightly higher than net before tax because part of CSG/CRDS is added back.

Levies funding social protection: health, pension, unemployment. Employee share ≈ 22% (non-manager) to 25% (manager).

Contributions funding solidarity and social debt: about 9.7% of gross, partly non-deductible.

Payment of income tax directly from salary, in place since 2019.

The rate applied to the last income band (0, 11, 30, 41 or 45%). Not to be confused with the average rate.

The ratio of total tax to taxable net income. Always lower than the marginal rate.

The legal minimum wage: €12.31 gross per hour since 1 June 2026.

Status involving higher pension contributions, but longer notice and the APEC levy.

The compulsory supplementary pension scheme for private-sector employees.

Hours beyond 35/week, paid at a premium and partly exempt from tax and contributions.

A bonus equal to one month's salary, often paid at year-end.

A mechanism dividing taxable income by the number of parts, easing tax for families.

A benefit paid by the CAF to low earners, separate from salary.

A reference figure on the payslip, used as a basis for certain social benefits.

Put these ideas into practice

The calculator applies all this vocabulary to your real salary.