Understanding your salary in France is essential for any European doctor wishing to settle there. The French system distinguishes several notions: gross, net before tax, and net after tax. Added to this is the mechanism of pay-as-you-earn (PAYE), which concerns income tax. Here is a comprehensive guide to understand what you actually earn in France.
💼 What is gross salary?
The gross salary corresponds to the total amount stipulated in your employment contract. It includes all compensation before the deduction of social charges (health insurance, retirement, unemployment insurance, etc.). This amount is used as a reference to calculate mandatory contributions.
On average, social contributions in France represent about 20 to 25% of the gross salary for an employee in the medical sector. These contributions fund your social protection (health, retirement, unemployment, leave).
💶 What is net before tax?
The net before tax is the amount you receive after the deduction of social contributions. It is what is indicated on your payslip just before the line "income tax withheld at source."
This amount reflects what you actually receive each month before the application of income tax. For a salaried doctor, it generally corresponds to 75 to 80% of the gross salary.
📉 What is net after tax?
The net after tax is the final amount paid into your bank account after the deduction of income tax via the pay-as-you-earn system. It's the income actually available each month for your current expenses.
The tax rate depends on your personal situation: single, married, with or without children, etc. The French tax system applies the principle of family quotient to adjust the amount of tax.
🧾 The pay-as-you-earn (PAYE) system
Since 2019, France applies the pay-as-you-earn (PAYE) system: the tax is deducted directly from the salary each month by the employer. This avoids having to pay a large balance at the end of the year.
The withholding rate is calculated by the tax administration based on your last tax return. It can be adjusted at any time on the official public service website: 2025 income tax simulator .
👥 The family quotient: why families pay less tax
The French tax system is based on the family quotient, which adjusts the amount of tax to the household composition. The total income of the household is divided by a number of "parts" assigned based on the number of adults and dependent children.
For example:
- A single doctor has one tax share.
- A married couple without children counts two shares.
- A couple with three children benefits from four and a half shares (0.5 for the first child, 0.5 for the second and 1 for the third), which significantly reduces the taxable amount.
This is why a professional with a large family may sometimes pay no income tax, depending on the overall income level.
📊 How to calculate your net income
To estimate your actual earnings in France, it is recommended to use two tools:
- The Euromotion salary simulator which calculates your net income according to your specialty, region, and status (employee or self-employed).
- The official French government simulator to estimate income tax according to your family situation.
These tools allow for effective planning for your establishment in France and provide a clear view of your actual purchasing power.
Contact us
Are you a European doctor wanting to better understand the French salary system? Euromotion Medical supports you in your installation and the negotiation of your working conditions.
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- 📧 Write to us: nicetomeetyou@euromotion.care
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