Understanding the difference between gross and net salary
Gross salary is the total amount negotiated with your employer, before any deductions. Net salary is what you actually receive in your bank account, after deduction of social contributions (retirement, social security, unemployment, etc.).
Average contribution rates in France
| Status | Employee share | Employer share |
|---|---|---|
| Employee | ~22% | ~42% |
| Executive | ~25% | ~45% |
| Public sector | ~17% | ~30% |
Frequently asked questions
For a quick estimate, multiply your gross salary by 0.78 if you're a regular employee, or by 0.75 if you're an executive. For an accurate calculation, use our tool above.
Executives contribute more to supplementary retirement (AGIRC-ARRCO) and have slightly higher contributions, but they accumulate more retirement points and often benefit from better insurance coverage.
The total employer cost, also called super-gross, is the sum of gross salary and employer contributions. It's the actual amount the company pays to employ you. It's typically 40-45% higher than the gross salary.
Negotiations are always done on the gross salary, never the net. When discussing a raise or new job, specify the gross annual amount. The net will depend on your contributions (status, region) and can vary slightly.