French Social Contributions Calculator 2025
🏠 Free ToolEstimate employee and employer social contributions based on gross monthly salary and cadre/non-cadre status. See net salary, employer cost, and detailed breakdown of each contribution.
| Contribution | Employee Share | Employer Share |
|---|---|---|
| Deductible CSG | €233.84 | — |
| Non-deductible CSG | €82.53 | — |
| CRDS | €17.19 | — |
| Health Insurance | — | €455.00 |
| Capped Old-Age Insurance | €241.50 | €299.25 |
| Uncapped Old-Age Insurance | €14.00 | €66.50 |
| Family Allowances | — | €183.75 |
| Work Accidents | — | €70.00 |
| AGIRC-ARRCO T1 | €135.10 | €210.35 |
| Unemployment | — | €141.75 |
| Wage Guarantee (AGS) | — | €5.25 |
| Autonomy Solidarity Contribution | — | €10.50 |
| APEC (executive) | €0.85 | €1.28 |
| Total | €725.01 | €1,443.63 |
How it Works
Social contributions are a fundamental element of the French social protection system. They fund Social Security (health, pensions, family), unemployment insurance, and supplementary pensions. In France, contributions are shared between the employee and the employer, each bearing a significant portion.
Employee contributions mainly include the CSG (9.2%), CRDS (0.5%), basic pension insurance, and AGIRC-ARRCO supplementary pension. They are deducted directly from gross salary and account for the significant gap between gross and net pay in France, typically around 22-25%.
Employer contributions are higher and cover health insurance (13%), family allowances (5.25%), unemployment insurance (4.05%), occupational accidents, and the employer’s share of pensions. They represent approximately 40-45% of gross salary, bringing the total employer cost well above the stated gross salary.
Our simulator details each contribution line for cadre and non-cadre employees, providing a clear understanding of the charge distribution and helping assess the real cost of a salary for both the company and the employee.
Frequently Asked Questions
What is the difference between employee and employer contributions?
Employee contributions are deducted from gross salary and reduce take-home pay. Employer contributions are paid on top of gross salary and make up the total employer cost.
What are CSG and CRDS?
The CSG (general social contribution, 9.2%) and CRDS (social debt repayment contribution, 0.5%) are levies calculated on 98.25% of gross salary. Part of the CSG (6.8%) is deductible from income tax.
What is the difference between cadre and non-cadre for contributions?
The main difference is the APEC contribution (executive employment association), mandatory only for cadres. AGIRC-ARRCO rates have been identical since the 2019 merger of the supplementary pension schemes.
What is the total contribution rate in France?
Employee contributions represent roughly 22-25% of gross salary. Employer contributions amount to about 40-45% of gross. Total social charges are around 65% of gross salary.
Is the net salary shown the actual take-home pay?
The simulator calculates net salary before income tax (net social). Actual take-home pay after withholding tax depends on your individual tax rate.