SMIC horaire brut
€12.31
since 1 June 2026
Monthly, 35 hours
€1,867
gross
Monthly net
€1,478
before income tax
Next revaluation
1 Jan 2027
decree in mid-December
Ministère du Travail and Journal officiel, checked 7 October 2026. Net is PayMetric Labs' own calculation and matches the official figure.
SMIC 2026 and 2027: hourly, monthly gross and net
| Period | Hourly gross | Monthly gross | Monthly net |
|---|---|---|---|
| January to May 2026 | €12.02 | €1,823.03 | €1,443.11 |
| Since 1 June 2026 (now) | €12.31 | €1,867.02 | €1,477.93 |
| 1 January 2027, +0.5% | €12.37 | €1,876.12 | €1,485.13 |
| 1 January 2027, +1.0% (inflation built up so far) | €12.43 | €1,885.22 | €1,492.34 |
| 1 January 2027, +1.5% | €12.49 | €1,894.32 | €1,499.54 |
35 hours a week, 151.67 hours a month. Net is after employee social contributions and CSG/CRDS, before income tax withholding. 2027 rows are PayMetric Labs' own scenarios, not forecasts.
Paid above the SMIC?
Work out your own brut to net, with income tax.
How the SMIC is revalued on 1 January 2027
The SMIC moves by formula, and the government can only add to it. Each 1 January it rises by at least:
- Inflation for the lowest-income 20% of households (excluding tobacco), measured since the index used for the last revaluation.
- Plus half the real gain in the average hourly wage of workers and employees (the SHBOE), when that gives more.
An independent expert group reports at the end of November or early December, and a decree fixes the rate in mid-December. The government can add a coup de pouce on top; it hasn't done so since 2012, and none has been announced for 2027.
There's also an automatic mid-year rule. When inflation for those households passes 2% since the last revaluation, the SMIC rises by the same amount the next month. That happened in 2026: the SMIC went from €12.02 to €12.31 on 1 June, up 2.41% (arrêté of 22 May 2026). Because that rise already covered prices up to April, the January 2027 revaluation starts from a low base. By the August index, about 1.0% had built up (Selectra), which is why the central scenario is around 1%.
From gross SMIC to what lands in your account
Employee contributions and CSG/CRDS take about 21% of gross pay at the SMIC: pension (vieillesse and AGIRC-ARRCO) and the 9.7% CSG/CRDS on 98.25% of the wage. That is how €1,867.02 gross becomes €1,477.93 net.
Income tax usually takes nothing more. A single person on a full-time SMIC for the whole year owes no income tax: the 10% allowance and the décote cancel it. Your prélèvement à la source rate should be 0%, and if your payslip shows a deduction, check your rate in your espace particulier on impots.gouv.fr. A household with other income can still be taxed, because the rate is set per household.
Many SMIC earners can also claim the prime d'activité from the CAF, a top-up that depends on household income and size. It isn't part of your wage, so it doesn't show on your payslip.
Check on your January 2027 payslip
- The new hourly rate applies to hours worked from 1 January 2027, even if your pay period started in December.
- If your contract states a monthly salary below 151.67 hours × the new SMIC, your employer must raise it.
- Your branch's minimum wage grid (minima conventionnels) can't fall below the SMIC; if the lowest rungs do, you're paid the SMIC.
- Overtime is paid at +25% for the first 8 hours over 35 and +50% after that, unless your collective agreement says otherwise (minimum +10%).
- If income tax is deducted on a full-time SMIC alone, check your withholding rate on impots.gouv.fr.
SMIC 2027: questions
What is the SMIC in 2026?
€12.31 gross an hour since 1 June 2026, which is €1,867.02 gross a month for 35 hours a week and about €1,477.93 net before income tax. From January to May it was €12.02 an hour (€1,823.03 a month).
How much will the SMIC be on 1 January 2027?
The decree comes in mid-December. Inflation for lower-income households had built up about 1% since the June rise by the August index, so with no coup de pouce the SMIC would reach about €12.43 an hour (€1,885.22 gross, about €1,492.34 net a month). That is PayMetric Labs' own scenario; the final figure depends on prices up to November.
Why did the SMIC go up in June 2026?
Because of the automatic rule: when inflation for the lowest-income fifth of households passes 2% since the last revaluation, the SMIC rises by the same amount the following month. The May index crossed that line, so the SMIC rose 2.41% on 1 June 2026, without any government decision.
Why is the January 2027 rise so small?
Because the June rise already passed on inflation up to April 2026. The January revaluation only counts prices since then, plus half of any real gain in workers' average hourly wage. Unless inflation picks up before November or the government adds a coup de pouce, it will be around 1%.
Do you pay income tax on the SMIC?
A single person on a full-time SMIC all year pays no income tax: after the 10% allowance, the tax would be small enough for the décote to cancel it. Your prélèvement à la source rate should be 0%. Social contributions and CSG/CRDS still take about 21% of gross pay.
What does the SMIC mean for part-time work and young workers?
The hourly rate applies to every hour, so part-time pay is the hourly SMIC times your hours. Under 17s can be paid 80% and 17-year-olds 90% in their first six months of work experience. Apprentices are paid a percentage of the SMIC that depends on their age and year.
Does the SMIC cost employers more than the gross wage?
Yes, but employer contributions are lowest at the SMIC. The general reduction in employer contributions (RGDU since 2026) is largest at the minimum wage and fades out higher up the pay scale. Our employer cost calculator applies it.
Methodology and limits
2026 rates are from the government's announcement of the 1 January 2026 revaluation and the arrêté of 22 May 2026 for the June rise. The revaluation rules are articles L3231-4 to L3231-11 of the Code du travail. Checked 7 October 2026.
Net pay is PayMetric Labs' own calculation from our French tax engine (employee pension contributions and CSG/CRDS) and reproduces the official €1,477.93 for June 2026. 2027 rows are our scenarios until the decree is published; we'll update this page that day. General information, not legal or tax advice.