Question 1

What is the difference between net imposable and net a payer on a French payslip?

Accepted Answer

The 'net imposable' (taxable net) is the amount used to calculate income tax and includes CSG/CRDS non-deductible portions. The 'net à payer' (take-home pay) is the actual amount the employee receives after all deductions including the prélèvement à la source (withholding tax introduced in 2019). The net à payer is always lower than the net imposable.

Question 2

What are CSG and CRDS on a French payslip?

Accepted Answer

CSG (9.2% of 98.25% of gross salary) and CRDS (0.5% of 98.25% of gross salary) are social contributions that fund France's social security system. CSG funds health insurance, family benefits, and old-age solidarity, while CRDS repays social security debt. A portion of CSG (6.8%) is tax-deductible, while the remainder and all of CRDS are not.

Question 3

How does the French simplified payslip format work?

Accepted Answer

Since January 2018, French payslips must follow a simplified format that groups contributions into clear categories: health, accidents, retirement, family, unemployment, and other contributions. Each line shows the base amount, employee rate and contribution, and employer rate and contribution. This replaced the previous format which could list 30+ individual contribution lines.

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