{ "name": "Calcul Brut en Net FR Brut Net Cotisations", "title": "FR Brut Net Cotisations", "url": "https://calculbrutennet.com/datasets/fr-brut-net-cotisations/", "csv": "https://calculbrutennet.com/datasets/fr-brut-net-cotisations.csv", "markdown": "https://calculbrutennet.com/datasets/fr-brut-net-cotisations/index.md", "computed_at": "2026-10-25", "license": "https://calculbrutennet.com/terms", "headline": "The FR Brut Net Cotisations carries 18 published figures read from 10 sources' own pages, from 0.03 to 13 percent, read 24 October 2026.", "quotes": [ "The FR Brut Net Cotisations carries 18 published figures read from 10 sources' own pages, from 0.03 to 13 percent, read 24 October 2026.", "11 of the 26 named sources read in full publish a figure; 15 publish none, read 24 October 2026.", "FR Brut Net Cotisations, contribution Formation professionnelle et taxe d'apprentissage (moins de 11 salariés): median 0.55 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution CSG sur les revenus d'activité: median 9.20 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution Assurances sociales (maladie, maternité, invalidité, décès), part employeur: median 13 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution Fnal (entreprises de moins de 50 salariés): median 0.10 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution Agirc-Arrco contribution d'équilibre général (CEG), tranche 1: median 2.15 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution Agirc-Arrco retraite complémentaire, tranche 1: median 6.20 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution Assurance chômage, contribution générale employeur: median 4 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution Abattement d'assiette CSG-CRDS pour frais professionnels: median 1.75 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution Assurance chômage (CTP 772), part employeur: median 4 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution AGS (entreprises de travail temporaire): median 0.03 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution AVS (CH), taux total employeur + salarié: median 8.70 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution AI (CH), taux total employeur + salarié: median 1.40 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution APG (CH), taux total employeur + salarié: median 0.50 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution AVS/AI/APG (CH), taux global employeur + salarié: median 10.60 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution AVS/AI/APG (CH), part salarié: median 5.30 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution AVS/AI/APG (CH), part employeur: median 5.30 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution Formation professionnelle et taxe d'apprentissage (11 salariés et plus): median 1 percent across 1 source, read 24 October 2026.", "FR Brut Net Cotisations, contribution Assurance chômage, part employeur (taux de contribution de référence): median 4 percent across 1 source, read 24 October 2026." ], "citation": "\"Calcul Brut en Net FR Brut Net Cotisations\", updated 2026-10-25, https://calculbrutennet.com/datasets/fr-brut-net-cotisations/.", "changed_since": null, "national": { "unit": "%", "n": 18, "median": 4, "min": 0.03, "max": 13, "p25": 0.8875, "p75": 6.825, "mean": 4.3211, "units": { "%": 18, "EUR": 1 }, "published_sources": 11, "named_sources": 31, "read_sources": 26, "not_published": 15, "published_share": 0.423 }, "by_axis": { "contribution": { "Formation professionnelle et taxe d'apprentissage (moins de 11 salariés)": { "%": { "n": 1, "median": 0.55, "min": 0.55, "max": 0.55, "p25": 0.55, "p75": 0.55, "mean": 0.55 } }, "CSG sur les revenus d'activité": { "%": { "n": 1, "median": 9.2, "min": 9.2, "max": 9.2, "p25": 9.2, "p75": 9.2, "mean": 9.2 } }, "Assurances sociales (maladie, maternité, invalidité, décès), part employeur": { "%": { "n": 1, "median": 13, "min": 13, "max": 13, "p25": 13, "p75": 13, "mean": 13 } }, "Fnal (entreprises de moins de 50 salariés)": { "%": { "n": 1, "median": 0.1, "min": 0.1, "max": 0.1, "p25": 0.1, "p75": 0.1, "mean": 0.1 } }, "Agirc-Arrco contribution d'équilibre général (CEG), tranche 1": { "%": { "n": 1, "median": 2.15, "min": 2.15, "max": 2.15, "p25": 2.15, "p75": 2.15, "mean": 2.15 } }, "Agirc-Arrco retraite complémentaire, tranche 1": { "%": { "n": 1, "median": 6.2, "min": 6.2, "max": 6.2, "p25": 6.2, "p75": 6.2, "mean": 6.2 } }, "Assurance chômage, contribution générale employeur": { "%": { "n": 1, "median": 4, "min": 4, "max": 4, "p25": 4, "p75": 4, "mean": 4 } }, "Abattement d'assiette CSG-CRDS pour frais professionnels": { "%": { "n": 1, "median": 1.75, "min": 1.75, "max": 1.75, "p25": 1.75, "p75": 1.75, "mean": 1.75 } }, "Assurance chômage (CTP 772), part employeur": { "%": { "n": 1, "median": 4, "min": 4, "max": 4, "p25": 4, "p75": 4, "mean": 4 } }, "AGS (entreprises de travail temporaire)": { "%": { "n": 1, "median": 0.03, "min": 0.03, "max": 0.03, "p25": 0.03, "p75": 0.03, "mean": 0.03 } }, "AVS (CH), taux total employeur + salarié": { "%": { "n": 1, "median": 8.7, "min": 8.7, "max": 8.7, "p25": 8.7, "p75": 8.7, "mean": 8.7 } }, "AI (CH), taux total employeur + salarié": { "%": { "n": 1, "median": 1.4, "min": 1.4, "max": 1.4, "p25": 1.4, "p75": 1.4, "mean": 1.4 } }, "APG (CH), taux total employeur + salarié": { "%": { "n": 1, "median": 0.5, "min": 0.5, "max": 0.5, "p25": 0.5, "p75": 0.5, "mean": 0.5 } }, "AVS/AI/APG (CH), taux global employeur + salarié": { "%": { "n": 1, "median": 10.6, "min": 10.6, "max": 10.6, "p25": 10.6, "p75": 10.6, "mean": 10.6 } }, "AVS/AI/APG (CH), part salarié": { "%": { "n": 1, "median": 5.3, "min": 5.3, "max": 5.3, "p25": 5.3, "p75": 5.3, "mean": 5.3 } }, "AVS/AI/APG (CH), part employeur": { "%": { "n": 1, "median": 5.3, "min": 5.3, "max": 5.3, "p25": 5.3, "p75": 5.3, "mean": 5.3 } }, "Formation professionnelle et taxe d'apprentissage (11 salariés et plus)": { "%": { "n": 1, "median": 1, "min": 1, "max": 1, "p25": 1, "p75": 1, "mean": 1 } }, "Assurance chômage, part employeur (taux de contribution de référence)": { "%": { "n": 1, "median": 4, "min": 4, "max": 4, "p25": 4, "p75": 4, "mean": 4 } } } }, "rows": [ { "source": "URSSAF - taux de cotisations, secteur privé", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "figure": "0,55 %", "value": 0.55, "unit": "%", "vat": null, "axis": { "contribution": "Formation professionnelle et taxe d'apprentissage (moins de 11 salariés)" }, "retrieved_at": "2026-10-24", "quote": "Contribution formation professionnelle et taxe d'apprentissage Pour une entreprise de moins de 11 salariés : 0,55 %", "source_class": "primary-government", "text_sha256": "77e45024ee9ce7bbf3bae5cfffc2d11d1c69cb9e82e2db51b11491b41f3b2747" }, { "source": "URSSAF - la CSG-CRDS", "url": "https://www.urssaf.fr/accueil/employeur/cotisations/liste-cotisations/csg-crds.html", "figure": "9,20 %", "value": 9.2, "unit": "%", "vat": null, "axis": { "contribution": "CSG sur les revenus d'activité" }, "retrieved_at": "2026-10-24", "quote": "Concernant les revenus d’activité, ce taux est de : 9,20 % pour la CSG ;", "source_class": "primary-government", "text_sha256": "f92ab13455667fe64b500170e1a9ebe8f8dd8acbccee27f3ba2e0b14b0b3d0bf" }, { "source": "URSSAF - la réduction générale dégressive unique", "url": "https://www.urssaf.fr/accueil/employeur/beneficier-exonerations/reduction-generale-cotisation.html", "figure": "13,00 %", "value": 13, "unit": "%", "vat": null, "axis": { "contribution": "Assurances sociales (maladie, maternité, invalidité, décès), part employeur" }, "retrieved_at": "2026-10-24", "quote": "d’assurances sociales (maladie, maternité, invalidité, décès) au taux de 13,00 % ;", "source_class": "primary-government", "text_sha256": "7920d64324912d5532df53243b4b19b9f1d03f7dde6fe693b7550a521210f702" }, { "source": "URSSAF - comment sont calculées les cotisations d'un employeur", "url": "https://www.urssaf.fr/accueil/employeur/cotisations/comprendre-cotisations/calcul-cotisations-employeur.html", "figure": "0,10 %", "value": 0.1, "unit": "%", "vat": null, "axis": { "contribution": "Fnal (entreprises de moins de 50 salariés)" }, "retrieved_at": "2026-10-24", "quote": "la contribution au Fnal au taux de 0,10 % (pour les entreprises de moins de 50 salariés) ;", "source_class": "primary-government", "text_sha256": "b977496e64264c4328f421e38e77b2325a293211e2e22d8ef971f193bbbc1b80" }, { "source": "Agirc-Arrco - cotisations au régime en 2026", "url": "https://reglementation.agirc-arrco.fr/home/baremes/listes-area/baremes-1/cotisations-au-regime-agirc-arrco-en-2026.html", "figure": "1 2,15 %", "value": 2.15, "unit": "%", "vat": null, "axis": { "contribution": "Agirc-Arrco contribution d'équilibre général (CEG), tranche 1" }, "retrieved_at": "2026-10-24", "quote": "Contribution d'équilibre général Tranche 1 2,15 % 1,29 % 0,86 %", "source_class": "primary-government", "text_sha256": "c8f12147da0d977630bb0ea5f0f7a24d0ed4b9fa56bd791bdbd5cbbef8d9c673" }, { "source": "Agirc-Arrco - taux de cotisations (fiche réglementaire)", "url": "https://reglementation.agirc-arrco.fr/home/liste-fiche-reglementaires/listes-area/liste-de-fiches-reglementaires/taux-de-cotisations.html", "figure": "6,20 %", "value": 6.2, "unit": "%", "vat": null, "axis": { "contribution": "Agirc-Arrco retraite complémentaire, tranche 1" }, "retrieved_at": "2026-10-24", "quote": "6,20 % sur la tranche 1 (part de la rémunération n’excédant pas 1 plafond de sécurité sociale) ;", "source_class": "primary-government", "text_sha256": "8561781f8742b31e143215d1eb12358ca97e60f0d18a79cdabc118dbc786cb4b" }, { "source": "Unédic - taux de contribution", "url": "https://www.unedic.org/la-reglementation/fiches-thematiques/taux-de-contribution", "figure": "4%", "value": 4, "unit": "%", "vat": null, "axis": { "contribution": "Assurance chômage, contribution générale employeur" }, "retrieved_at": "2026-10-24", "quote": "Depuis le 1er mai 2025, le taux des contributions générales au régime d’assurance chômage est de 4%, à la charge des employeurs uniquement.", "source_class": "primary-government", "text_sha256": "3d391b14e1a7499a1202db28ee2ead8fe80b455c4b77428c6130e527f6c8bbc1" }, { "source": "BOFiP - CSG sur les revenus d'activité, charges déductibles du revenu brut", "url": "https://bofip.impots.gouv.fr/bofip/5658-PGP.html/identifiant=BOI-RSA-BASE-30-30-20170724", "figure": "1,75 %", "value": 1.75, "unit": "%", "vat": null, "axis": { "contribution": "Abattement d'assiette CSG-CRDS pour frais professionnels" }, "retrieved_at": "2026-10-24", "quote": "Remarque : Il est opéré une réduction de 1,75 %, représentative de frais professionnels sur le montant brut inférieur à quatre fois le plafond de la sécurité sociale des revenus d'activité salariée ainsi que sur les allocations de chômage visés à l'article L.", "source_class": "primary-government", "text_sha256": "658bdbf97a3d36b9e7cabb5acb3e7d7f4ebb4796be74cc845a96e096a2ccde13" }, { "source": "URSSAF - l'assurance chômage et l'AGS", "url": "https://www.urssaf.fr/accueil/employeur/cotisations/liste-cotisations/assurance-chomage-ags.html", "figure": "4 %", "value": 4, "unit": "%", "vat": null, "axis": { "contribution": "Assurance chômage (CTP 772), part employeur" }, "retrieved_at": "2026-10-24", "quote": "La contribution d’assurance chômage est à déclarer au moyen du code type de personnel (CTP) 772 « Contributions assurance chômage » au taux de 4 %.", "source_class": "primary-government", "text_sha256": "405161dd301976ee76d759ed18ba30e9484ee544e4f3a73fdad147bab7d6f032" }, { "source": "URSSAF - taux de cotisations, secteur privé", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "figure": "0,03 %", "value": 0.03, "unit": "%", "vat": null, "axis": { "contribution": "AGS (entreprises de travail temporaire)" }, "retrieved_at": "2026-10-24", "quote": "0,03 % pour les entreprises de travail temporaire", "source_class": "primary-government", "text_sha256": "77e45024ee9ce7bbf3bae5cfffc2d11d1c69cb9e82e2db51b11491b41f3b2747" }, { "source": "Ministère du Travail - le Smic", "url": "https://travail-emploi.gouv.fr/le-smic-salaire-minimum-de-croissance", "figure": "4,35 euros", "value": 4.35, "unit": "EUR", "vat": null, "axis": {}, "retrieved_at": "2026-10-24", "quote": "Il est fixé à 4,35 euros à compter du 1er juin 2026.", "source_class": "primary-government", "text_sha256": "ab1c878654cfbab759391f8e11af336f0da066c50d6d9c78a41af0eb34bd81b8" }, { "source": "Centre d'information AVS/AI (Suisse) - cotisations AVS, AI et APG", "url": "https://www.ahv-iv.ch/p/2.01.f", "figure": "8,7 %", "value": 8.7, "unit": "%", "vat": null, "axis": { "contribution": "AVS (CH), taux total employeur + salarié" }, "retrieved_at": "2026-10-24", "quote": "Taux de cotisation AVS 8,7 %", "source_class": "primary-government", "text_sha256": "f7eb85081f7e833e0bb20769e2b12f5da791490201a87ec2183066cbb7649f08" }, { "source": "Centre d'information AVS/AI (Suisse) - cotisations AVS, AI et APG", "url": "https://www.ahv-iv.ch/p/2.01.f", "figure": "1,4 %", "value": 1.4, "unit": "%", "vat": null, "axis": { "contribution": "AI (CH), taux total employeur + salarié" }, "retrieved_at": "2026-10-24", "quote": "AI 1,4 %", "source_class": "primary-government", "text_sha256": "f7eb85081f7e833e0bb20769e2b12f5da791490201a87ec2183066cbb7649f08" }, { "source": "Centre d'information AVS/AI (Suisse) - cotisations AVS, AI et APG", "url": "https://www.ahv-iv.ch/p/2.01.f", "figure": "0,5 %", "value": 0.5, "unit": "%", "vat": null, "axis": { "contribution": "APG (CH), taux total employeur + salarié" }, "retrieved_at": "2026-10-24", "quote": "APG 0,5 %", "source_class": "primary-government", "text_sha256": "f7eb85081f7e833e0bb20769e2b12f5da791490201a87ec2183066cbb7649f08" }, { "source": "Centre d'information AVS/AI (Suisse) - cotisations AVS, AI et APG", "url": "https://www.ahv-iv.ch/p/2.01.f", "figure": "10,6 %", "value": 10.6, "unit": "%", "vat": null, "axis": { "contribution": "AVS/AI/APG (CH), taux global employeur + salarié" }, "retrieved_at": "2026-10-24", "quote": "Total 10,6 %", "source_class": "primary-government", "text_sha256": "f7eb85081f7e833e0bb20769e2b12f5da791490201a87ec2183066cbb7649f08" }, { "source": "Centre d'information AVS/AI (Suisse) - cotisations AVS, AI et APG", "url": "https://www.ahv-iv.ch/p/2.01.f", "figure": "5,3 %", "value": 5.3, "unit": "%", "vat": null, "axis": { "contribution": "AVS/AI/APG (CH), part salarié" }, "retrieved_at": "2026-10-24", "quote": "En votre qualité d’employeur, vous déduisez 5,3 % du salaire de vos em -", "source_class": "primary-government", "text_sha256": "f7eb85081f7e833e0bb20769e2b12f5da791490201a87ec2183066cbb7649f08" }, { "source": "Centre d'information AVS/AI (Suisse) - cotisations AVS, AI et APG", "url": "https://www.ahv-iv.ch/p/2.01.f", "figure": "5,3 %", "value": 5.3, "unit": "%", "vat": null, "axis": { "contribution": "AVS/AI/APG (CH), part employeur" }, "retrieved_at": "2026-10-24", "quote": "ployés pour leur part de cotisation, part que vous versez à votre caisse de compensation AVS avec votre part de l’employeur (également 5,3 %), soit", "source_class": "primary-government", "text_sha256": "f7eb85081f7e833e0bb20769e2b12f5da791490201a87ec2183066cbb7649f08" }, { "source": "URSSAF - taux de cotisations, secteur privé", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "figure": "1 %", "value": 1, "unit": "%", "vat": null, "axis": { "contribution": "Formation professionnelle et taxe d'apprentissage (11 salariés et plus)" }, "retrieved_at": "2026-10-24", "quote": "Pour une entreprise de 11 salariés et plus : 1 %", "source_class": "primary-government", "text_sha256": "77e45024ee9ce7bbf3bae5cfffc2d11d1c69cb9e82e2db51b11491b41f3b2747" }, { "source": "URSSAF - l'assurance chômage et l'AGS", "url": "https://www.urssaf.fr/accueil/employeur/cotisations/liste-cotisations/assurance-chomage-ags.html", "figure": "4 %", "value": 4, "unit": "%", "vat": null, "axis": { "contribution": "Assurance chômage, part employeur (taux de contribution de référence)" }, "retrieved_at": "2026-10-24", "quote": "si le taux de séparation de l’entreprise est égal au taux de séparation médian de son secteur, l’entreprise appliquera le taux de contribution de référence (4 %).", "source_class": "primary-government", "text_sha256": "405161dd301976ee76d759ed18ba30e9484ee544e4f3a73fdad147bab7d6f032" } ], "not_published": [ { "source": "URSSAF - plafonds de la Sécurité sociale", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/plafonds-securite-sociale.html", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "URSSAF - montant du Smic", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/montant-smic.html", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "URSSAF - barèmes de l'année (Smic, plafonds, avantages en nature, frais professionnels)", "url": "https://www.urssaf.fr/accueil/actualites/baremes-smic-plafonds-an-fp.html", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "URSSAF - AT/MP, vieillesse, CSA, contribution au dialogue social", "url": "https://www.urssaf.fr/accueil/employeur/cotisations/liste-cotisations/at-vieillesse-csa-dialoguesocial.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "URSSAF - taux de cotisations, artisan, commerçant et profession libérale non réglementée", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-ac-plnr.html", "retrieved_at": "2026-10-03", "reason": "every candidate on the page was refused" }, { "source": "Agirc-Arrco - Chiffr'Agirc-Arrco 2026", "url": "https://www.agirc-arrco.fr/storage/chiffrAA_2026_VF.pdf", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "Unédic - quelles contributions chômage pour mes salariés", "url": "https://www.unedic.org/l-assurance-chomage-et-vous/employeur-du-secteur-prive/mes-contributions/quelles-contributions-chomage-dois-je-payer-pour-mes-salaries", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Ministère du Travail - revalorisation du Smic au 1er juin 2026", "url": "https://travail-emploi.gouv.fr/revalorisation-du-smic-au-1er-juin-2026", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "Code du travail numérique - la durée légale du travail", "url": "https://code.travail.gouv.fr/fiche-ministere-travail/la-duree-legale-du-travail", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Ministère du Travail - la mensualisation", "url": "https://travail-emploi.gouv.fr/droit-du-travail/la-remuneration/article/la-mensualisation", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "Service-Public - Smic (salaire minimum interprofessionnel de croissance)", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2300", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Service-Public - connaître le salaire minimum selon la convention collective", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/R73393", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Service-Public - le Smic augmente au 1er juin (actualité)", "url": "https://www.service-public.gouv.fr/particuliers/actualites/A18916", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "INSEE - Smic (série)", "url": "https://www.insee.fr/fr/statistiques/1375188", "retrieved_at": "2026-10-03", "reason": "every candidate on the page was refused" }, { "source": "Office fédéral des assurances sociales (Suisse) - aperçu des cotisations", "url": "https://www.bsv.admin.ch/fr/cotisations-apercu", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "label": "URSSAF - taux de cotisations, secteur privé", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/plafonds-securite-sociale.html", "label": "URSSAF - plafonds de la Sécurité sociale", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/montant-smic.html", "label": "URSSAF - montant du Smic", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.urssaf.fr/accueil/actualites/baremes-smic-plafonds-an-fp.html", "label": "URSSAF - barèmes de l'année (Smic, plafonds, avantages en nature, frais professionnels)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.urssaf.fr/accueil/employeur/cotisations/liste-cotisations/csg-crds.html", "label": "URSSAF - la CSG-CRDS", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.urssaf.fr/accueil/employeur/cotisations/liste-cotisations/at-vieillesse-csa-dialoguesocial.html", "label": "URSSAF - AT/MP, vieillesse, CSA, contribution au dialogue social", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.urssaf.fr/accueil/employeur/beneficier-exonerations/reduction-generale-cotisation.html", "label": "URSSAF - la réduction générale dégressive unique", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-ac-plnr.html", "label": "URSSAF - taux de cotisations, artisan, commerçant et profession libérale non réglementée", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.urssaf.fr/accueil/employeur/cotisations/comprendre-cotisations/calcul-cotisations-employeur.html", "label": "URSSAF - comment sont calculées les cotisations d'un employeur", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.urssaf.fr/accueil/employeur/cotisations/liste-cotisations/assurance-chomage-ags.html", "label": "URSSAF - l'assurance chômage et l'AGS", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://reglementation.agirc-arrco.fr/home/baremes/listes-area/baremes-1/cotisations-au-regime-agirc-arrco-en-2026.html", "label": "Agirc-Arrco - cotisations au régime en 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://reglementation.agirc-arrco.fr/home/liste-fiche-reglementaires/listes-area/liste-de-fiches-reglementaires/taux-de-cotisations.html", "label": "Agirc-Arrco - taux de cotisations (fiche réglementaire)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.agirc-arrco.fr/storage/chiffrAA_2026_VF.pdf", "label": "Agirc-Arrco - Chiffr'Agirc-Arrco 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.unedic.org/la-reglementation/fiches-thematiques/taux-de-contribution", "label": "Unédic - taux de contribution", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.unedic.org/l-assurance-chomage-et-vous/employeur-du-secteur-prive/mes-contributions/quelles-contributions-chomage-dois-je-payer-pour-mes-salaries", "label": "Unédic - quelles contributions chômage pour mes salariés", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ameli.fr/entreprise/votre-entreprise/cotisation-atmp/calcul-taux-atmp-tpe-moins-20-salaries", "label": "Ameli - calcul du taux AT/MP pour les entreprises de moins de 20 salariés", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://travail-emploi.gouv.fr/le-smic-salaire-minimum-de-croissance", "label": "Ministère du Travail - le Smic", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://travail-emploi.gouv.fr/revalorisation-du-smic-au-1er-juin-2026", "label": "Ministère du Travail - revalorisation du Smic au 1er juin 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://code.travail.gouv.fr/fiche-ministere-travail/la-duree-legale-du-travail", "label": "Code du travail numérique - la durée légale du travail", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://travail-emploi.gouv.fr/droit-du-travail/la-remuneration/article/la-mensualisation", "label": "Ministère du Travail - la mensualisation", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2300", "label": "Service-Public - Smic (salaire minimum interprofessionnel de croissance)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/R73393", "label": "Service-Public - connaître le salaire minimum selon la convention collective", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.service-public.gouv.fr/particuliers/actualites/A18916", "label": "Service-Public - le Smic augmente au 1er juin (actualité)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.insee.fr/fr/statistiques/1375188", "label": "INSEE - Smic (série)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://bofip.impots.gouv.fr/bofip/5658-PGP.html/identifiant=BOI-RSA-BASE-30-30-20170724", "label": "BOFiP - CSG sur les revenus d'activité, charges déductibles du revenu brut", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ahv-iv.ch/p/2.01.f", "label": "Centre d'information AVS/AI (Suisse) - cotisations AVS, AI et APG", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.bsv.admin.ch/fr/cotisations-apercu", "label": "Office fédéral des assurances sociales (Suisse) - aperçu des cotisations", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053143451", "label": "Légifrance - arrêté fixant le plafond de la sécurité sociale pour 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000054126589", "label": "Légifrance - arrêté relatif au relèvement du salaire minimum de croissance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000044615964", "label": "Légifrance - arrêté du 23 décembre 2021 sur les libellés du bulletin de paie", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://boss.gouv.fr/", "label": "the contribution universe, from the state's own consolidated doctrine", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 11 of the 26 named sources that could be read published a usable figure; 15 published none and are recorded as not published, never filled in; 5 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 18 figures, never sentences; 215 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): the NET-FOR-GROSS CURVE: net imposable and net à payer computed at every gross level from the SMIC to 8× the PASS, per statut (cadre / non-cadre, the APEC and tranche-2 thresholds being what makes them differ) and per contribution, from the published rates alone - the figure nobody publishes, because URSSAF, Agirc-Arrco, Unédic and the BOSS each publish ONE rate and every commercial converter publishes one answer with no rates shown; beside it the effective total deduction rate at each level (the share of gross that is not net), the year-on-year SERIES of that rate as ceilings and rates moved, and the count of contributions in force with their legal basis", "embed": "

0.03 to 13 percent

18 published figures, FR Brut Net Cotisations, across 10 sources, read 24 October 2026

Source: Calcul Brut en Net FR Brut Net Cotisations
" }