Brut vs net is the first thing to understand in a French job offer. French salaries are quoted gross (brut), usually per year. Before you are paid, employee social contributions come off (about 21% on a typical developer salary), and then income tax is withheld at source. So an offer of €50,000 brut a year means roughly €39,450 net before tax and about €35,300 after tax for a single person in 2026. The rest of the offer is full of French terms (cadre, forfait jours, RTT, mutuelle, tickets restaurant) that also affect what the job is worth. This guide explains each one.
Figures come from Service-Public, the official French government information site, and from our salary after tax calculator, which uses the 2026 rules. Rules change every year, so check the linked official pages before you sign anything. This guide is general information, not legal or tax advice.
The short answer
- Brut is gross pay. Net is what is left after social contributions. Net à payer on your payslip is after income tax too.
- On €40,000 to €60,000 brut a year, employee contributions take about 21%. Income tax then takes more, depending on your household.
- Most software engineers are hired as cadres (professional or managerial staff). That status brings slightly different contributions and, very often, a forfait jours contract of at most 218 working days a year.
- RTT are paid days off that come with working time above 35 hours a week, or the extra rest days of a forfait jours contract (9 in 2026 for a 218-day forfait).
- Your employer must offer a company health plan (mutuelle) and pay at least 50% of it.
- Extras that are common but not compulsory: meal vouchers (tickets restaurant), a 13th month, variable pay, profit-sharing and, in startups, BSPCE share options.
Salaire brut vs net: how the French salary maths works
French payslips show several “net” lines, which is why brut net is one of the most searched French salary phrases. The order is:
- Salaire brut (gross salary): the figure in your offer and contract.
- Minus employee social contributions: state pension, complementary pension (Agirc-Arrco), CSG and CRDS, and a few small ones. Your employer also pays its own contributions on top of your gross pay, but those don’t reduce your salary.
- Net avant impôt (net before income tax): what most French people mean by “net”.
- Minus income tax withheld at source (prélèvement à la source).
- Net à payer (net pay): the amount that reaches your bank account.
Service-Public lists the lines every payslip must show, including the gross pay, the “net social” amount after all compulsory social charges, the net before income tax and the tax withheld (Service-Public, “Fiche de paie”). It gives the CSG rate on earnings as 6.80% for the deductible part, on top of which comes a non-deductible part and the CRDS.
Brut net examples for 2026
These figures come from our salary after tax calculator, for a single person with no children, outside Alsace-Moselle, under the 2026 rules (checked 15 October 2026). Health plan contributions are not included, because they depend on your employer’s contract.
| Gross a year (brut) | Social contributions | Net before tax | Income tax | Take-home a year | Take-home a month |
|---|---|---|---|---|---|
| €40,000 | €8,404 | €31,596 | €1,960 | €29,636 | €2,470 |
| €50,000 | €10,549 | €39,451 | €4,146 | €35,305 | €2,942 |
| €60,000 | €12,530 | €47,470 | €6,388 | €41,082 | €3,423 |
See the full breakdown for €40,000, €50,000 or €60,000, or type your own figure. The official URSSAF simulator gives the same kind of calculation from the government side.
Quick rules of thumb
- Brut to net before tax: multiply by about 0.79 for a cadre on a typical tech salary. The exact figure depends on your status, your mutuelle and your salary level.
- Monthly brut: French offers usually give an annual figure (brut annuel). Divide by 12, or by 13 if the offer includes a 13th month.
- Income tax depends on your whole household, not only your salary. A couple or a parent pays less on the same pay. Our tax basics guide explains household shares and withholding.
Why “brut net Suisse” or “brut net Belgique” gives other numbers
Each country has its own contribution rates. Switzerland, Belgium and Luxembourg take much less or much more off gross pay than France, so don’t use a converter built for another country. For France, use a calculator that follows French 2026 rules.
What does cadre mean in France?
A cadre is a salaried professional or manager. It is a status, not a job title, and it does not mean you manage people. The national cross-industry agreement of 28 February 2020 on cadres describes the role as one that needs a high level of qualification, gives a real margin of initiative or autonomy, and carries real responsibility, either for coordinating a team or for study, research, design or similar work (ANI of 28 February 2020). The same text says there is no single definition and that each industry can set its own criteria in its collective agreement.
In practice, most software engineers, data scientists and product managers in France are hired as cadres. Your contract or offer says statut cadre or position cadre, often with a coefficient from the collective agreement (in the Syntec agreement, cadres have coefficients from 95 to 270).
What cadre status changes for you
- Contributions: a cadre pays a small contribution to Apec, the body that supports cadres in their careers (about €1 a month on €40,000, as the €40,000 breakdown shows). Cadres are also covered by a national death and disability (prévoyance) agreement of 17 November 2017, which the 2020 agreement keeps in force (ANI of 28 February 2020).
- Working time: cadres are often on a forfait jours (see below) rather than a fixed number of hours.
- Trial period and notice: cadres have a longer legal trial period (up to 4 months) and, under most collective agreements, a longer notice period than other staff (Service-Public).
- Free career help: as a cadre you can use Apec’s job board and career advice.
Being non-cadre (an ETAM in the Syntec agreement) is not a problem in itself. It is more common for junior or support roles. Check the classification in your contract matches the job you will do.
Forfait jours: why there are no fixed hours
Many tech offers say forfait jours or forfait annuel en jours. Instead of counting hours, your contract counts days worked per year. The legal maximum is 218 days a year, and a collective agreement can set a lower number (Service-Public, forfait jours).
Key points from Service-Public:
- A forfait jours is for cadres who organise their own schedule, or for staff whose hours can’t be set in advance. It needs a collective agreement and your written consent in an individual agreement.
- The daily and weekly maximum working hours don’t apply, but daily and weekly rest, paid holidays and public holidays do. Your employer must check that your workload stays reasonable.
- You may agree to give up some rest days and work more, up to 235 days a year unless your agreement says otherwise. Those extra days must be paid at least 10% more, in a written amendment to your contract.
- Pay must match the workload. It is usually discussed at an annual review.
RTT in France explained: how the days off work
RTT stands for réduction du temps de travail (reduction of working time). France’s legal working week is 35 hours. If your company agreement sets a longer week, the extra time comes back to you as paid days off.
How it works (Service-Public, RTT):
- On a 35-hour week, you get no RTT.
- On a 39-hour week, you build up 4 hours of RTT per week, which is half a day.
- The company’s RTT agreement decides who gets RTT, how days are earned and when you take them. Some days you choose, others the employer sets, and you must use them within the year.
- Your salary is unchanged on RTT days.
- Part-time staff usually don’t get RTT.
RTT on a forfait jours
People on a forfait jours often call their extra rest days “RTT” too, although Service-Public calls them rest days. The number changes each year with the calendar. For a 218-day forfait in 2026, Service-Public’s example is: 365 days minus 218 worked days, 104 weekend days, 25 days of paid holiday and 9 public holidays on weekdays, which leaves 9 extra rest days (Service-Public).
Can you sell your RTT days?
For now, yes, if your employer agrees. You can ask to have unused RTT days bought back at a premium at least equal to the first overtime rate. That premium is free of income tax up to €7,500 a year. This scheme only covers days between 1 January 2022 and 31 December 2026 (Service-Public), so check whether it has been extended before you count on it in 2027.
Paid holidays come on top
RTT is separate from paid holiday. Everyone earns 2.5 working days (jours ouvrables) per month, which is 30 jours ouvrables or 5 weeks a year (Service-Public, congés payés). Many employers count it as 25 working days (Monday to Friday). Public holidays and any RTT or forfait rest days come on top.
Mutuelle in France: company health insurance
The French state health insurance (Assurance Maladie) pays only part of most medical costs. A mutuelle, or complémentaire santé, pays some or all of the rest.
Every private employer must offer a group health plan to all employees, with no waiting period, and must pay at least 50% of the contribution (Service-Public, complémentaire santé d’entreprise). The plan must cover at least the patient’s share of standard reimbursed care, the daily hospital charge, part of dental prostheses and orthodontics, and a lump sum for glasses every 2 years. In some situations you can opt out; Service-Public lists them.
What to ask about the mutuelle in an offer:
- What share does the company pay? The legal minimum is 50%, and some employers pay more.
- Is your family covered? Some plans cover a partner and children for free, others charge extra.
- What level? Plans differ a lot on glasses, dental work and specialist fees above the official rates.
Your share of the mutuelle comes off your net pay, so it lowers the figures in the table above a little. You first need to register with Assurance Maladie; our relocation checklist explains how.
Other items in a French job offer
| Term | What it means | Compulsory? |
|---|---|---|
| Fixe and variable | Fixed salary plus a bonus. Offers often quote the total (package) | Variable pay is optional |
| 13e mois | A 13th monthly payment, usually in December | Only if your contract or collective agreement says so |
| Tickets restaurant / titres-restaurant | Meal vouchers, often on a card. In 2026 the employer pays 50% to 60% of each voucher, with a tax-free employer share of up to €7.32 (Service-Public) | No (Service-Public) |
| Remboursement transport | Your employer pays half of your public transport pass (Service-Public) | Yes |
| Intéressement and participation | Profit-sharing schemes | Participation is compulsory from 50 employees (Service-Public) |
| BSPCE | Startup share options (warrants) | No |
| Télétravail | Remote work days, set by a company charter or agreement | No |
| Convention collective | The industry collective agreement. Most tech companies use Syntec | Usually applies |
The trial period, notice period and collective agreement deserve a closer look before you sign. See our guide to French employment contracts.
How to compare two offers
- Turn every offer into the same unit: gross per year, including a 13th month and any guaranteed bonus. Treat a variable bonus as uncertain.
- Work out the net with the salary after tax calculator.
- Count the days off: paid holiday plus RTT or forfait rest days. 218 days and 210 days are not the same job.
- Add the benefits: mutuelle share, meal vouchers and transport. Meal vouchers alone can add more than €1,500 a year.
- Check the visa side: if you need a Talent permit, the gross figure in your contract must meet the threshold. See our visa salary check and our French Tech Visa and Talent permit guide.
On France Dev Jobs, 12% of the 1,739 live jobs stated a salary in our October 2026 report, and the median advertised salary was €80,000 a year (on France Dev Jobs on 16 October 2026, from 201 ads). For more on market pay, see software engineer salaries in France.
Frequently asked questions
How do I convert brut to net salary in France?
For a cadre on a typical tech salary, multiply the gross figure by about 0.79 to get net before income tax. For example, €50,000 brut a year is about €39,450 net before tax in 2026. Income tax then comes off at source and depends on your household. Use a calculator that follows the 2026 French rules for an exact figure.
Is salary in France quoted gross or net?
Gross. Offers, contracts and job ads in France quote salaire brut, usually per year (brut annuel). Some ads give a monthly gross figure instead. If an ad does not say, assume it is gross. Net figures are only common in casual conversation.
What is cadre status in France in English?
Cadre means a salaried professional or manager. It is a contract status, not a job title, and it doesn’t mean you manage a team. It applies to roles that need high qualifications and give real autonomy, which covers most software engineering jobs. It affects your contributions, working time arrangements and usually your trial and notice periods.
How many RTT days do you get in France?
It depends on your contract. On a 35-hour week you get none. On a 39-hour week you build up about half a day per week. On a 218-day forfait jours, Service-Public’s example gives 9 extra rest days in 2026. Your company’s agreement sets the exact number, so ask HR before you sign.
What is a mutuelle in France?
A mutuelle is top-up health insurance that pays medical costs the state system doesn’t. Every private employer must offer one to all employees and pay at least half of the cost. Plans differ in what they cover for glasses, dental care and specialists, and in whether your family is included.
Is a 13th month salary compulsory in France?
No. A 13th month is only due if your contract, a company agreement or your collective agreement provides for it. When an offer mentions it, check whether it is already included in the annual gross figure or paid on top.
Related guides and jobs
- Software engineer salaries in France
- Tax basics for tech workers in France
- Relocation checklist for France
- Browse all jobs or jobs in Paris
This guide is general information, not legal or tax advice. Rates and rules change every year, so check the official pages linked above before you accept an offer.