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Use our free hiring calculator to estimate the full employer cost of your next hire, including employee and employer social charges.
The net salary transferred to the employee is only one layer of the equation. In France, gross salary, employee deductions and employer contributions all shape the actual monthly cost borne by the company.
The percentage is not fixed. It depends mainly on remuneration level, executive status and headcount thresholds.
The main parameters that drive employer cost in 2026 (as of 1 June 2026).
| Parameter | 2026 value |
|---|---|
| Hourly minimum wage (SMIC) | €12.31 / hour |
| Monthly gross minimum wage (35h) | €1,867.02 |
| Annual social security ceiling (PASS) | €48,060 |
| RGDU relief threshold | up to 3 × SMIC |
Source: official 2026 scales published by Urssaf (urssaf.fr).
As of 1 June 2026, the gross minimum wage is €1,867.02 per month (€12.31 per hour). The full employer cost is higher than the gross, depending on employer charges, which are heavily reduced at minimum-wage level through the RGDU general relief.
Net is the amount the employee receives before income tax. Gross is the net plus employee contributions. The full employer cost (super-brut) is the gross plus employer social charges.
Employer charges are typically in the range of 25% to 42% of the gross salary, depending on the profile (executive or not), and are significantly reduced on lower salaries.
Since 1 January 2026, the general relief on employer contributions is the RGDU. It is maximal at minimum-wage level, degressive up to 3 times the SMIC (threshold raised from 1.6 to 3 SMIC) and no longer applies from 3 SMIC.
Use available relief (RGDU), apprenticeship and work-study contracts, targeted exemptions, and structuring choices on the remuneration (bonuses, value-sharing bonus).
Yes: the minimum wage was raised during 2026 (€12.31 per hour since 1 June 2026), the annual social security ceiling (PASS) is €48,060, and the relief mechanism was reformed (RGDU). The calculator reflects these parameters.
A payroll review can materially improve the economics of a hire by identifying available incentives, structuring choices and timing effects.