Build a salary grid and pay ranges by role

Quick answer. A salary grid (grille de rémunération) structures pay by role level and experience, ensures internal equity, respects legal floors (SMIC at €12.31/h as of 1 June 2026) and collective-agreement minima, and prepares you for regulatory pay transparency. Here is the 7-step method: classify your roles, benchmark the market, verify legal obligations, build salary bands with seniority steps, analyze internal equity (including gender gaps), integrate transparency requirements, and communicate with the works council (CSE — Comité social et économique).

For decades, French employers have managed pay informally. Small and medium-sized firms often operate empirically: give a long-tenured employee a 3% raise, hire a junior slightly above the SMIC because you need the hire. That approach is common — but in 2026 it exposes the business to two significant risks.

First, labor inspections are intensifying around gender equality under the Rixain Law of 2022. Any pay gap between men and women — even one that developed unintentionally — must be justified by objective criteria (experience, responsibility, performance). Without a documented grid, that justification becomes impossible.

Second, pay transparency is advancing progressively via EU Directive 2023/970, whose transposition into French law was due by 7 June 2026. Future job postings will need to display a salary band. Candidates will have the right to pay information before or at the first interview. Asking a candidate about their salary history will be formally prohibited. A structured grid lets you communicate this transparency without exposing the individual salaries of existing employees.

For the director of an SME with 10 to 100 employees, a salary grid is therefore no longer optional. It is a governance necessity, a compliance requirement, and an employer-branding asset.

A salary grid is a structured table that maps each role to a defined pay band based on hierarchy, required competency, and experience. It typically includes:

• Role levels or families (e.g., assistant, experienced, expert, manager)
• A minimum salary per level (respecting SMIC and collective-agreement floors)
• A median or reference salary (market positioning)
• A maximum salary (flexibility for performance or specialization)
• Seniority steps (e.g., +€150 every 2–3 years)

Operational advantages#

1. Internal equity: all employees at the same level receive comparable pay, independent of when they were hired or what salary history they brought.
2. Attraction and retention: a clear, communicated grid builds credible employer branding. Candidates understand where they fit.
3. Dispute reduction: in the event of a URSSAF review or HR litigation, the grid demonstrates that pay differences are justified by role classification.
4. Legal compliance: it satisfies gender-equality disclosure requirements (Rixain Law) and facilitates equality index reporting.
5. Payroll planning: the grid enables cost forecasting and forward projection of pay rises.

Begin by inventorying all current and planned positions (accountant, HR assistant, sales manager, etc.). Group them into families or levels using three criteria:

Example: accounting firm (10 employees)#

For each family, document a brief role profile: key responsibilities, autonomy, span of supervision, and required experience.

A grid without market reference becomes obsolete and drives turnover. Collect competitive salary data from multiple sources.

Free public sources:

• Public employment agency: online job postings, median salaries by role and region
• National statistics institute (INSEE): salary surveys by industry
• Sector studies: professional associations (accounting, hospitality, retail, etc.)

Paid sources (recommended):

• Compensation consulting firms (e.g., Mercer, Willis Towers Watson)
• Private salary databases (public benchmarking platforms, industry reports)
• Member surveys from your professional body (expert-comptable order, bar associations, etc.)

Worked example: accounting firm in Paris 8th arrondissement (2026)#

The "+5%" positioning means Cabinet Hayot Expertise sets pay slightly above market — which facilitates talent attraction and reinforces employer brand.

SMIC 2026 and legal references#

As of 1 June 2026, the gross SMIC (minimum wage — salaire minimum interprofessionnel de croissance) stands at €12.31 per hour, equivalent to €1,867.02 gross per month over a 35-hour week. No salary may fall below this floor.

Collective-agreement minima (IDCC)#

Every industry in France is governed by a collective bargaining agreement (convention collective) identified by an IDCC number. That agreement sets minimum salaries by seniority level and coefficient. The applicable rule:

Before building your grid, identify your IDCC (number and exact title), then consult the minimum salary scales from:

• Légifrance (full text of the agreement)
• Employer federations (MEDEF, CGPME, etc.)
• Your chartered accountant (expert-comptable)

Worked example: positioning a role against the contractual minimum#

For an accounting firm (collective agreement IDCC 0787), as in any sector, the minimum for an entry-level assistant is not a simple multiple of the SMIC. It derives from the point value and the role coefficient set out in the agreement's latest pay addendum. You compare that contractual minimum to the SMIC and retain whichever is higher. Your grid can never fall below this combined floor.

Basic structure: three thresholds per level#

For each level (assistant, experienced, specialist), define three reference points:

Seniority steps#

Build in progressive steps to reward experience and loyalty without requiring reclassification:

Level "Experienced" — seniority steps (every 2 years)
- Step 1 (0–2 yrs): €26,000
- Step 2 (2–4 yrs): €28,000
- Step 3 (4–6 yrs): €30,000 (median)
- Step 4 (6+ yrs): €32,000
- Step 5 (10+ yrs): €34,000 (maximum)

Intra-step progression can be fixed (same rise for everyone) or variable according to individual performance.

Full grid example (small firm)#

Equity audit: overlay actual salaries onto the target grid#

Map your current employees' salaries onto the target grid. Flag anomalies in three categories:

• Overpaid: employee above their level's maximum (causes: excessive tenure, rare skills, legacy pay)
• Underpaid: employee below their level's minimum (rare, but signals an error or historical injustice)
• Properly positioned: employee within the band

Audit example#

Current payroll vs. target grid (January 2026)

Employee A (Accounts assistant, 8 years' tenure)
  Current salary: €22,500/year
  Grid: minimum €20,000 ; median €22,000 ; maximum €24,500
  → Slightly overpaid → No immediate correction; freeze raises for 1 year.

Employee B (Accountant, 3 years' tenure)
  Current salary: €28,000/year
  Grid: minimum €26,000 ; median €30,000 ; maximum €34,000
  → Underpaid by €2,000 → Gradual rise (+€1,000/year over 2 years).

Employee C (Compliance lead, 6 years' tenure)
  Current salary: €42,500/year
  Grid: minimum €36,000 ; median €40,000 ; maximum €44,000
  → Well positioned, slightly above median → Normal rise (inflation adjustment).

Checking the gender pay gap#

The Rixain Law 2022 requires any employer with 50 or more employees to calculate a gender-equality index (index égalité professionnelle) across four indicators:

1. Remuneration gap between women and men in equivalent roles (40 points)
2. Gap in raises and promotions (35 points)
3. Return from maternity leave (15 points)
4. Share of women among the top 10 earners (10 points)

For firms with fewer than 50 employees, the index is not mandatory, but a statement of preventive measures is required (works council consultation).

Cabinet Hayot Expertise — a recent case#

We audited a 25-person accounting SME (10 women, 15 men). At equivalent role level (accountant), women were earning on average 3.2% less than men — principally because one woman had declined a promotion two years earlier. Implementing a formal salary grid eliminated that gap within 6 months, without a significant increase in total payroll.

EU Directive 2023/970: French transposition status as of June 2026#

EU Directive 2023/970 progressively mandates pay transparency across Europe. Its key provisions:

• Candidate right to information: before or at the first interview, the job posting or the employer must display a salary band (minimum and maximum).
• Prohibition on salary-history inquiries: recruiters cannot ask candidates what they earned in previous jobs (as a general rule).
• Annual F/M gap reporting: employers must disclose — publicly or to the competent authority — the average gender pay gap.
• Right to explanation: where a gap exists, the employer must explain it (qualifications, experience, performance).

French transposition status (as of 7 June 2026): Transposition is expected via decree or legislation. At the time of writing, the full French transposing text had not yet been published in the Journal officiel. Provisions will enter into force according to a timetable to be confirmed. Employers should monitor announcements from the Ministère du Travail.

How a grid simplifies compliance#

1. Transparent job postings: you can advertise "Position available — Accountant, salary band €26,000–€34,000 gross/year."
2. No surprises in the interview: the candidate knows where they are likely to land.
3. Gap justification: if a man and a woman at the same level earn differently, the grid demonstrates that the difference is attributable to objective seniority steps or documented performance.

Works council (CSE) and union consultation#

For firms with 50 or more employees, the CSE (Comité social et économique — the statutory works council) must be consulted before the grid is applied (Labor Code, Article L2312-36). The consultation covers the payroll impact of the grid, the catch-up plan for underpaid employees, and the mechanics of future pay rises.

Legal formalization#

The grid can be enacted through:

1. A collective agreement (strongest legal footing): signed between management and trade-union delegates or elected representatives.
2. An employer unilateral decision (DUE — décision unilatérale de l'employeur): in writing, communicated to all employees.

We recommend a collective agreement for SMEs with 30 or more employees, and a DUE for smaller structures.

Annual revision#

Each year, typically in January or February, revise the grid based on:

• Current year SMIC: as of 1 June 2026, it stands at €12.31/h. In January 2027, the new SMIC will be announced. Grid minimums must be updated accordingly.
• Inflation: if annual inflation is +2%, raise all band thresholds by 2%.
• Market trends: check updated salary studies published by your sector.
• Collective-agreement updates: some IDCCs revise minimum grids annually — check your own agreement.

Example 2027 revision:

Grid 2026 (Experienced level):
  Min: €26,000  Median: €30,000  Max: €34,000

2026 inflation: +2.1%
2027 revision (Experienced level):
  Min: €26,000 × 1.021 = €26,546
  Median: €30,000 × 1.021 = €30,630
  Max: €34,000 × 1.021 = €34,714

Case 1: Remote employees or expatriates#

An employee working remotely from Switzerland or another country remains subject to the French grid if they hold a French permanent contract (CDI) and are paid in euros. Apply the grid in full.

Case 2: Individual raises that exceed the grid#

The grid sets a band, but an employee may exceptionally earn above the ceiling if they:

• Earn a promotion (move to the next level)
• Develop rare skills (certification, deep specialization) valued above the market
• Demonstrate exceptional performance (raise within band, or modestly above it with documented justification)

Always record these exceptions in writing to support an audit.

Case 3: Fixed base salary versus variable pay and bonuses#

The grid covers fixed base salary only. Bonuses (performance, results, objective attainment) are additions. They must not be used to circumvent the grid — for example, paying a base below the band minimum and then topping it up with a €2,000 bonus to hit the floor: this is impermissible.

Case 4: Apprentices and interns#

Apprentices must legally receive at least the SMIC, but in practice collective agreements often set prorated minimum rates below this for younger workers. Always check your IDCC.

Interns (stagiaires) are not employees and have no employment contract; the salary grid does not apply directly. However, a statutory internship allowance must be paid in accordance with Decree 2015-90 of 23 January 2015.

Watchpoint 1: Directive 2023/970 transposition#

Monitor publication of the French transposing decree (expected June 2026). Once in force, job postings will need to display a salary band. Prepare your recruitment materials now.

Watchpoint 2: SMIC and collective-agreement minimum revisions#

The SMIC typically rises in January and June. Each SMIC increase triggers a cascade: collective-agreement minima are reviewed, grid minimums must rise, seniority steps may need updating. Configure an automatic reminder or ask your chartered accountant to flag it.

Watchpoint 3: Equality index and reporting#

Even for small firms with fewer than 50 employees, document the absence of unjustified gender pay gaps. In the event of an inspection, you must be able to explain any variance.

Watchpoint 4: Pay freeze versus inflation#

If you decide to freeze pay (difficult economic conditions), formalize that decision in writing and communicate it to all staff. An undisclosed freeze leaves the employer exposed to back-pay claims.

A client director once asked us: "What is the point of a grid? I have known my staff for 15 years. I know what to pay them." Six months later, a labor inspection arrived following an employee complaint about unjustified pay disparity. The director had no written documentation justifying the salary differences. The inspector identified three violations: an 8% gender pay gap, one manager underpaid by €4,500 relative to market, and a collective agreement not applied at all. The URSSAF assessment came to €12,000 plus interest. The catch-up payroll cost reached €18,000 spread over two years.

A formalized, maintained salary grid would have prevented all of this. Pay equity is not an HR "nice-to-have." It is a governance obligation and a legal safeguard.

At Cabinet Hayot Expertise, we recommend a grid even for firms of 5 to 10 employees. The investment is modest — an audit and formalization taking two to three days — and the returns are meaningful: staff loyalty, employer brand, compliance, and professional peace of mind.

To build a coherent, durable salary grid in 2026:

• A salary grid ensures internal pay equity and justifies pay differences by objective criteria (level, seniority, responsibility).
• 2026 SMIC: €12.31/h as of 1 June = €1,867.02 gross on 35 hours/week. This is the absolute legal floor.
• Collective-agreement minima apply on top of the SMIC where they are higher. Check your IDCC.
• Gender equity (Rixain Law 2022) is mandatory for firms with 50 or more employees; strongly recommended for all.
• Pay transparency (Directive 2023/970) will soon require salary bands to be displayed in job postings. A grid makes that compliance straightforward.
• Formalize via collective agreement or a written DUE and communicate to all employees.
• Review annually in line with SMIC, inflation, and market movements.

Official sources#

• Service-Public — 2026 SMIC amount
• Labor Code — Equal remuneration (Articles L3221-2 et seq.)
• EU Directive 2023/970 — Pay transparency
• Service-Public.gouv — Collective agreement and salaries
• Rixain Law 2022 — Gender-equality index
• Travail-Emploi.gouv.fr — Gender-equality index
• URSSAF — Employee benefits and pay nomenclature 2026
• Experts-Comptables.fr — HR and payroll guides