France Brut-to-Net Offer Checker: What a Job Offer Really Nets You

The plain France Salary Calculator already models full salarié net pay: income tax, CSG/CRDS, assurance vieillesse, and retraite complémentaire AGIRC-ARRCO. This tool starts from that same net figure and adds the pieces still missing from a bare salary-to-net conversion: APEC (cadre only, a small 14 €/year on a 60 000 € salary), plus mutuelle and titres-restaurant, which change the actual take-home value of a real job offer far more than APEC does.

It's France's mandatory supplementary pension scheme, layered on top of the base state pension (assurance vieillesse). Before 2019, AGIRC (cadres) and ARRCO (all salariés) were separate schemes with different rates; the 1 January 2019 merger unified them into one scheme that applies identically to cadres and non-cadres. The employee rate is 4.01% on salary up to €48,060/year (Tranche 1) and 9.72% on salary from €48,060 to €384,480/year (Tranche 2).

Two things, both small in isolation but real: APEC, a 0.024% employee contribution cadres alone pay (capped at €192,240/year of salary), and prévoyance cadre obligatoire, a minimum 1.50% of Tranche A salary the employer must fund entirely for cadres, a mandatory death/disability/incapacity insurance non-cadres aren't automatically entitled to at that minimum level. The prévoyance doesn't reduce your net pay since it's employer-funded, but it's a real benefit worth knowing you're getting.

Employers are legally required to fund at least 50% of your own mutuelle premium (not your dependents'), but the actual monthly premium itself isn't set by law, it depends entirely on your employer's chosen plan and insurer, commonly €40-€100/month total per 2026 market pricing. This tool defaults to an illustrative €50/month split 50/50, but you should replace both numbers with your actual offer's figures, ask HR or check your contrat de travail if you don't already know them.

Yes, meaningfully. The employer's share of each titre (up to €7.32/titre in 2026, when funded at 50%-60% of face value) is entirely exempt from income tax and cotisations sociales, so it's genuine extra purchasing power on top of your salary, not something that would otherwise have been paid as taxable pay. At the default assumptions (€10/day, 60% employer share, 218 working days), that's worth about €1,308 a year in employer-funded value alone.

For annual income tax and CSG/CRDS purposes, no, a prime is folded into your total gross salary and taxed at exactly the same rates as base pay. What can look different is the payslip in the month you receive it: prélèvement à la source withholds at your DGFiP-set rate applied to that month's larger payment, which can look like a bigger tax bite in that specific month, similar to how a 13th-month payment or paga-extra style bonus behaves elsewhere. Your annual liability is unaffected by timing.

No. The employer's contribution is only exempt from cotisations sociales when it represents between 50% and 60% of the titre's face value, and doesn't exceed the €7.32/titre cap for 2026. Outside that band, or above the cap, the excess can become subject to cotisations sociales in practice. This tool flags it if your inputs fall outside that compliant range.

Assurance vieillesse (the base state pension contribution) is a genuine payslip deduction but is deliberately out of scope here, same as lib/fr-tax.ts's existing scope decision, to keep the tool focused on the mechanics most likely to differ between offers: cadre status, mutuelle, titres-restaurant, and bonus structure. CET (Contribution d'Équilibre Technique, 0.14% on Tranche 1+2 combined, above 1 PMSS) is also excluded, it's genuine but minor, and we'd rather leave it out explicitly than model its application rules with lower confidence.

Income tax and CSG/CRDS use the same verified 2026 rates as the France Salary Calculator. Retraite complémentaire AGIRC-ARRCO (4.01% T1 / 9.72% T2) and APEC (0.024%, cadre only) are 2026 government-set rates, WebSearch-verified against LégiSocial, SalaireClair, and PayFit. Mutuelle premium and titres-restaurant value/split are editable illustrative defaults, not statutory numbers, replace them with your actual offer's terms for an accurate result.