Net salary

Définitions

Dernière mise à jour le :07/06/2023

Définition

The net wage (of social security deductions) is the wage that the employee actually receives before income tax is deducted.

It is obtained by subtracting from the gross wage the employee's social security contributions, the general social contribution (CSG) and the contribution to the reimbursement of the social debt (CRDS). It is calculated on the basis of the net fiscal salary available in employers' declarations to the authorities (DADS and DSN). It does not include profit-sharing and incentive payments placed in a company savings plan.

Remarque

The net salary is measured from the net fiscal salary, which is reported in social declarations.