{
  "$comment": "Machine-readable companion to https://valem.run/calculators/france/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/france/net-salary",
  "dataUrl": "https://valem.run/calculators/france/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "France salaire net model by Valem (https://valem.run/calculators/france/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/france/net-salary/verify",
  "country": "france",
  "countryName": "France",
  "formula": "net-salary",
  "formulaName": "Salaire net",
  "title": "Calcul Salaire Net — France take-home pay",
  "answer": "Your French net salary is your gross minus social contributions (CSG/CRDS and pension), and then income tax on the household family-quotient scale.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2025",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "Barème IR — impots.gouv.fr",
      "url": "https://www.impots.gouv.fr",
      "checked": "2026-08-02"
    },
    {
      "label": "Taux de cotisations — Urssaf",
      "url": "https://www.urssaf.fr",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Salaire brut annuel (EUR)",
      "format": "currency",
      "minimum": 0
    },
    {
      "name": "parts",
      "type": "number",
      "label": "Parts fiscales (1 = célibataire)",
      "minimum": 1
    }
  ],
  "outputs": [
    {
      "name": "csgCrds",
      "type": "number",
      "label": "CSG + CRDS",
      "format": "currency",
      "formula": "$round(grossAnnual * $const.csgCrdsBase * $const.csgCrdsRate, 2)"
    },
    {
      "name": "socialOther",
      "type": "number",
      "label": "Cotisations retraite",
      "format": "currency",
      "formula": "$round(grossAnnual * $const.socialRate, 2)"
    },
    {
      "name": "totalContrib",
      "type": "number",
      "formula": "$round(csgCrds + socialOther, 2)"
    },
    {
      "name": "netAvantImpot",
      "type": "number",
      "label": "Net avant impôt / an",
      "format": "currency",
      "formula": "$round(grossAnnual - totalContrib, 2)"
    },
    {
      "name": "taxableIR",
      "type": "number",
      "formula": "$round(netAvantImpot * (1 - $const.abatement), 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Impôt sur le revenu",
      "format": "currency",
      "formula": "($q := taxableIR / parts; $t := $q <= 11497 ? 0 : $q <= 29315 ? ($q - 11497) * 0.11 : $q <= 83823 ? ($q - 29315) * 0.30 + 1959.98 : $q <= 180294 ? ($q - 83823) * 0.41 + 18312.38 : ($q - 180294) * 0.45 + 57865.49; $round($t * parts, 2))"
    },
    {
      "name": "netApresImpot",
      "type": "number",
      "label": "Net après impôt / an",
      "format": "currency",
      "formula": "$round(netAvantImpot - incomeTax, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "formula": "$round(netApresImpot / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 30,000 EUR non-cadre single (1 part)",
      "given": {
        "grossAnnual": 30000,
        "parts": 1
      },
      "expect": {
        "csgCrds": 2859.08,
        "socialOther": 3393,
        "totalContrib": 6252.08,
        "netAvantImpot": 23747.92,
        "taxableIR": 21373.13
      }
    },
    {
      "description": "S2 45,000 EUR married with 2 children (3 parts) — quotient lowers tax",
      "given": {
        "grossAnnual": 45000,
        "parts": 3
      },
      "expect": {
        "csgCrds": 4288.61,
        "socialOther": 5089.5
      }
    }
  ],
  "spec": {
    "id": "net-salary-france",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "parts": {
          "type": "number",
          "minimum": 1
        },
        "csgCrds": {
          "type": "number",
          "readOnly": true
        },
        "socialOther": {
          "type": "number",
          "readOnly": true
        },
        "totalContrib": {
          "type": "number",
          "readOnly": true
        },
        "netAvantImpot": {
          "type": "number",
          "readOnly": true
        },
        "taxableIR": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "netApresImpot": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "csgCrdsRate": 0.097,
      "csgCrdsBase": 0.9825,
      "socialRate": 0.1131,
      "abatement": 0.1
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 30000, 'parts': 1 }"
      }
    ],
    "derivations": [
      {
        "path": "$.csgCrds",
        "expr": "$round(grossAnnual * $const.csgCrdsBase * $const.csgCrdsRate, 2)"
      },
      {
        "path": "$.socialOther",
        "expr": "$round(grossAnnual * $const.socialRate, 2)"
      },
      {
        "path": "$.totalContrib",
        "expr": "$round(csgCrds + socialOther, 2)"
      },
      {
        "path": "$.netAvantImpot",
        "expr": "$round(grossAnnual - totalContrib, 2)"
      },
      {
        "path": "$.taxableIR",
        "expr": "$round(netAvantImpot * (1 - $const.abatement), 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "($q := taxableIR / parts; $t := $q <= 11497 ? 0 : $q <= 29315 ? ($q - 11497) * 0.11 : $q <= 83823 ? ($q - 29315) * 0.30 + 1959.98 : $q <= 180294 ? ($q - 83823) * 0.41 + 18312.38 : ($q - 180294) * 0.45 + 57865.49; $round($t * parts, 2))"
      },
      {
        "path": "$.netApresImpot",
        "expr": "$round(netAvantImpot - incomeTax, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netApresImpot / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Salaire net",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Salaire brut annuel (EUR)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "parts",
              "type": "numericField",
              "label": "Parts fiscales (1 = célibataire)",
              "bind": "$.parts"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netAvant",
                  "type": "statTile",
                  "label": "Net avant impôt / an",
                  "bind": "$.netAvantImpot",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "id": "netApres",
                  "type": "statTile",
                  "label": "Net après impôt / an",
                  "bind": "$.netApresImpot",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "sep1",
              "type": "separatorLine"
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Détail annuel",
              "items": [
                {
                  "label": "Brut",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "CSG + CRDS",
                  "bind": "$.csgCrds",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Cotisations retraite",
                  "bind": "$.socialOther",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Net avant impôt",
                  "bind": "$.netAvantImpot",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Impôt sur le revenu",
                  "bind": "$.incomeTax",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Net après impôt",
                  "bind": "$.netApresImpot",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'France 2025 (non-cadre) : CSG/CRDS sur 98,25% du brut, cotisations retraite, puis impôt sur le revenu au barème par part après l abattement de 10%. Estimation, pas un conseil fiscal.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Barème IR — impots.gouv.fr",
                  "url": "https://www.impots.gouv.fr",
                  "date": "2026-08-02"
                },
                {
                  "label": "Taux de cotisations — Urssaf",
                  "url": "https://www.urssaf.fr",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 30,000 EUR non-cadre single (1 part)",
        "given": {
          "$.grossAnnual": 30000,
          "$.parts": 1
        },
        "expect": {
          "$.csgCrds": 2859.08,
          "$.socialOther": 3393,
          "$.totalContrib": 6252.08,
          "$.netAvantImpot": 23747.92,
          "$.taxableIR": 21373.13
        }
      },
      {
        "description": "S2 45,000 EUR married with 2 children (3 parts) — quotient lowers tax",
        "given": {
          "$.grossAnnual": 45000,
          "$.parts": 3
        },
        "expect": {
          "$.csgCrds": 4288.61,
          "$.socialOther": 5089.5
        }
      }
    ]
  }
}