This pedagogical tool – currently in beta version – aims to highlight how the various components of employee compensation fit together in the public and private sectors in France. The gross wage, which is the legal reference used to compute social security contributions, and the notional distinction between employee and employer social security contribubtions, have no economic significance (all contributions are ultimately paid by employees in the form of lower net wages). From an economic point of view, the three relevant components of employee compensation are: the total labour cost for the employer, the net wage actually received by the employee and the gap between these two components, which is equal to the sum of all social security contributions.

Warning: this tool provides only an approximation of the components of employee compensation. Indeed, some social security contributions are not included or are only approximated by the simulator, either because they are optional (retraite supplémentaire, prévoyance complémentaire, mutuelle, etc.), Or because they are employer-specific (taxe sur les salaires, cotisation accident du travail). Moreover, this simulator only applies to the most common situations and does not take into account some special cases, including artists, journalists, interns and officials on secondment

More information: Social Security contributions tables

Cet outil pédagogique mis à disposition par l’Institut des politiques publiques fournit une approximation des composantes de la rémunération. Il vise à en comprendre les détails mais n’a aucune valeur juridique.