France · 2026
Minimum wage 2026: gross to net, before and after tax
Since 1 June 2026 the Smic is €12.31 gross an hour, €1,867.02 a month for 35 hours. Here is what is left line by line (the calculation uses €1,867, the Smic rounded to the euro).
From the Smic to net pay, line by line
| Item | Per month |
|---|---|
| Gross | €1,867.00 |
| Old-age insurance | −€136.29 |
| Complementary pension | −€58.81 |
| CEG | −€16.06 |
| CSG and CRDS | −€177.92 |
| Net before tax | €1,477.92 |
| Withholding tax (0%) | −€0.00 |
| Net after tax | €1,477.92 |
Questions
How much net for a full-time Smic?
About €1,477.92 net before tax a month for a non-cadre on €1,867 gross, with no mutuelle. At the default rate 0% applies: €1,477.92 after withholding.
Why did the Smic change mid-year?
The Smic is raised on 1 January, and during the year if consumer prices rise by at least 2% since the last increase. That happened in 2026: it went from €12.02 to €12.31 an hour on 1 June.
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Estimate for 2026 after the Urssaf, Agirc-Arrco and the official default-rate grid. Not payroll, tax or financial advice.