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General employer contribution reduction

Enter the annual gross pay and the headcount band: the calculator returns the statutory coefficient rounded to four decimals, the annual reduction in employer contributions, its monthly average and, if you enter an employer rate, the employer cost left after the reduction.

2026 rules — verified on September 4, 2026Free, no account

This content is part of the path: Hiring my first employee· Step 9 of 12· Next step: French employee contributions: gross to net

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Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

Calculation assumptions

  • The calculation covers a full year under the mainland general scheme: the single degressive reduction coefficient applied to the annual gross pay subject to contributions. It does not check contract eligibility (compulsory unemployment insurance affiliation, private household employers excluded) and does not handle specific or zone-based exemptions.
  • The minimum wage used in the formula is not today's minimum wage: it is the value frozen by the annual decree governing the reduction. A mid-year uprating therefore does not change the calculation, except under a ministerial tolerance for contracts ending within the window concerned — that tolerance is not modelled.
  • The amount obtained is the maximum that can be offset, not necessarily the amount actually deducted. The split of the coefficient between the collection agency and supplementary pension schemes, the cap specific to supplementary pensions, the offset limit on the occupational injury contribution, and the rule that the reduction cannot exceed the contributions actually due are not computed here.
  • Mayotte, the overseas departments and regions, and the schemes that keep reduced contribution rates follow adapted parameters that this calculator does not apply.
  • The employer contribution rate is an input assumption, not a statutory rate: it depends on the industry agreement, company size and the notified occupational injury rate. Left at zero, the employer cost is not displayed.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.