Module: PYFR | Molga: 15 | Currency: EUR | Group: Europe
Includes: Cotisations sociales | Impôt sur le revenu (PAS) | Bulletin de paie simplifié | 3 case studies
🧭 The Gross-to-Net Pipeline
Salaire Brut (/101) → Cotisations EE → Impôt PAS → Salaire Net (/560)
France has the most complex payroll in Europe: 50+ social contribution lines, URSSAF, AGIRC-ARRCO, and mandatory PAS (prélèvement à la source / withholding tax from 2019).
📌 France Configuration Anchors
- URSSAF (health, family, CSG/CRDS): ~20% EE total
- AGIRC-ARRCO complementary pension: 3.15% EE + 4.72% ER (Tranche 1)
- PAS (income tax withholding): 0–45% on net taxable
- Cotisations patronales (ER): ~40–45% of gross
- 13th month: contractual (not statutory)
- Prime de partage de valeur (PPV): occasional tax-free bonus up to EUR 3,000
- Bulletin de paie simplifié: mandatory simplified payslip format since 2018
👥 Case Studies
ㅤ | Case A: Engineer | Case B: Sales Rep | Case C: Manager |
Monthly Gross | EUR 3,500 | EUR 2,800 | EUR 9,000 |
Taux PAS | 4.1% | 2.0% | 12.5% |
Net (approx.) | EUR 2,660 | EUR 2,185 | EUR 6,300 |
🏗️ Step 1 — Salary Structure (EUR)
Component | WT | Monthly (EUR) | Notes |
Salaire de base | FR01 | 3,500 | Minimum SMIC check |
Ticket Restaurant (employer) | FR10 | 96 | 50% ER tax-free benefit |
GROSS /101 | ㅤ | 3,500 | Ticket restaurant not in gross |
🔢 Step 2 — Cotisations EE (Case A: EUR 3,500)
Contribution | Rate (approx.) | Amount (EUR) |
Assurance maladie (CMSA) | 0.00% | 0 |
AGIRC-ARRCO T1 | 3.15% | 110.25 |
Chômage (assurance) | 0.00% | 0 (since 2019) |
CSG déductible | 6.80% | 238 |
CSG non-déductible + CRDS | 2.90% | 101.50 |
Total EE cotisations | ~12.85% | ~450 |
🔢 Step 3 — PAS (Impôt à la source)
- PAS at 4.1% on net fiscal basis
- Net imposable = Gross − EE cotisations déductibles
- PAS approx.: EUR 3,500 − EUR 350 abattement ×4.1% = EUR ~125/month
🔢 Step 4 — Net Pay Summary
ㅤ | EUR 3,500 gross |
Gross /101 | 3,500 |
Cotisations EE | −450 |
PAS | −125 |
Net /560 | ~2,925 |
🏷️ Key Wage Types
WT | Description | Payslip? |
FR01 | Salaire brut | ✅ |
/3C1 | AGIRC-ARRCO EE | ✅ |
/3G1 | CSG déductible | ✅ |
/3T1 | PAS mensuel | ✅ |
/560 | Salaire net | ✅ |
SuccessLabs Academy | SAP ECP France Payroll (PYFR) | Gross-to-Net Playbook