Real document

Read a French payslip: brut, net and cotisations

A simplified French bulletin de paie: gross salary, social contributions, net before tax, income tax taken at source and the amount actually paid.

In short

A French bulletin de paie goes from salaire brut (gross) through cotisations salariales (employee contributions, roughly 22%) to net avant impôt, then deducts l'impôt prélevé à la source (income tax at source) to reach net payé, the amount on your bank account.

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A person organises papers in a folder beside a wallet at a home desk.
Keep le bulletin de paie with your important records. Illustration: Atelier

Atelier Lumière SARL

Bulletin de paie · Septembre

Salarié·e

EmploiChargée de communication · CDI

Périodedu 01/09 au 30/09

Temps de travail151,67 h (35 h / semaine)

Rémunération

Salaire de base2 400,00 €

Cotisations salariales (santé, retraite, chômage…)− 528,00 €

Net à payer avant impôt1 872,00 €

Impôt

Impôt sur le revenu prélevé à la source (taux 3,5 %)− 65,52 €

NET PAYÉ1 806,48 €

Paiement par virement le 30/09.

Congés payés acquis ce mois-ci : 2,5 jours.

Conservez ce bulletin sans limitation de durée.

Question 1No account needed
What is the gross monthly salary?

Choose one answer.

Answer and explanation

€2,400. Salaire de base: 2 400 € gross.

Question 2No account needed
How much goes to social contributions?

Choose one answer.

Answer and explanation

€528. Cotisations salariales: − 528 €.

Question 3No account needed
What reaches the bank account?

Choose one answer.

Answer and explanation

€1,806.48. Net payé, after tax at source.

Question 4No account needed
Why is 151.67 hours written?

Choose one answer.

Answer and explanation

it's a 35-hour week averaged over a month. 35 h × 52 weeks ÷ 12 months = 151.67 h.

Question 5No account needed
How many days of paid leave were earned this month?

Choose one answer.

Answer and explanation

2.5. Congés payés acquis : 2,5 jours, so 30 days a year.

Words from the document

Vocabulary
FrenchEnglish
le salaire brut / netgross / net salary
les cotisationssocial contributions
le prélèvement à la sourcetax deducted at source
les congés payéspaid leave
un virementa bank transfer
le bulletin de paie / la fiche de paiethe payslip

French salaries are usually discussed in gross annual terms (35 k€ brut par an), so job offers can look higher than what you'll receive. Since 2019, income tax is taken directly from pay at a personal rate. Keep your payslips: you'll need them to rent a flat and to calculate your pension.

  • Je gagne 2 400 € net.Je gagne 2 400 € brut.

    Here 2 400 is the gross figure.

  • ma feuille de salairema fiche de paie

    The usual word is fiche or bulletin de paie.