Salary in France: difference between gross, net, and withholding tax (PAS)

For a foreign healthcare professional settling in France, understanding their salary is essential. Here is a simple guide to explain what gross salary, net before tax, net mean, and how the French tax system works.

What is the gross salary in France?

The gross salary is the amount stated in your employment contract. It includes your base compensation as well as any bonuses (on-call duties, seniority, overtime). It is the reference used to negotiate a job, but it is not the amount you actually receive in your account.

The net before tax (net before PAS)

In France, a portion of the gross salary is deducted to fund social security. These social contributions are used to cover health insurance, pensions, unemployment insurance, and national solidarity. After these contributions are deducted, you get the net before tax.

The net salary

Since 2019, income tax is deducted directly by the employer each month. This is known as the withholding tax (PAS). After this deduction, you receive your net salary, which is the amount actually deposited into your bank account.

How does the family quotient system work?

Income tax in France is calculated based on the family quotient. Each person in the household (spouse, children) adds a tax share. The taxable income is divided by the number of shares, and the tax rate is then applied. The more shares in the household, the lower the tax.

Why large families sometimes pay very little tax

Thanks to the family quotient system, a family with several children benefits from a significant tax reduction. In some cases, the taxable income per share is so low that the applied tax rate becomes close to zero. Thus, large families may pay almost no income tax, even with a comfortable salary.

How to calculate your salary and taxes

To anticipate your move, you can use two tools:

• ✅ The Euromotion salary simulator, specially designed for healthcare professionals, to estimate your gross, net, and overall budget.
• ✅ The official French government simulator, which allows you to calculate your exact tax according to your family situation and income.

By combining these tools, you will have a clear and realistic view of your future income in France.

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