How do I install the France Payroll skill?

Run npx skillmds@latest add openaccountants/france-payroll in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the France Payroll skill do?

> Use this skill whenever asked about French payroll processing for employees. Trigger on phrases like "French payroll", "bulletin de paie", "fiche de paie", "prélèvement à la source", "PAS", "URSSAF cotisations", "cotisations sociales France", "CSG CRDS", "SMIC", "AGIRC-ARRCO", "retraite complémentaire", "DSN", "net imposable", "net à payer", "salaire brut net France", "charges patronales", "charges salariales", "PMSS", "plafond sécurité sociale", "minimum wage France", "congés payés", "13ème mois", "mutuelle obligatoire", or any question about computing employee pay, income tax withholding, or social contributions in France. This skill covers prélèvement à la source (PAS), URSSAF contributions, AGIRC-ARRCO, CSG/CRDS, mandatory benefits, payslip (bulletin de paie) requirements, DSN filing, and employer cost analysis. ALWAYS read this skill before processing any French employee payroll. It is listed under AI & ML on SkillMD.

Is France Payroll safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with France Payroll?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is France Payroll free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published France Payroll?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

France Payroll by openaccountants — Agent Skill

Name: France Payroll
Author: openaccountants

France Payroll Skill v1.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 -- Quick Reference

Field	Value
Country	France (République française)
Currency	EUR only
Standard pay frequency	Monthly (mensuel) -- almost universal
Tax year	Calendar year (1 January -- 31 December)
Income tax withholding	Prélèvement à la Source (PAS) -- rate communicated by DGFiP to employer
Social contribution authority	URSSAF (collects contributions for all social security branches)
Supplementary pension	AGIRC-ARRCO (single unified scheme since 2019)
Tax authority	Direction Générale des Finances Publiques (DGFiP)
Key legislation	Code de la Sécurité sociale; Code du Travail; Code Général des Impôts (Art. 204 A--M for PAS)
Social Security Ceiling (PMSS, 2026)	EUR 4,005/month (EUR 48,060/year)
Electronic declaration	DSN (Déclaration Sociale Nominative) via net-entreprises.fr
Validated by	Pending -- requires sign-off by a French expert-comptable
Skill version	1.0

Section 2 -- Income Tax Withholding (Prélèvement à la Source)

Since 1 January 2019, France operates a PAYE system where the employer withholds income tax from the employee's net imposable (net taxable salary) each month.

How PAS Works

Step	Detail
Rate source	DGFiP transmits the employee's personalised PAS rate to the employer via the DSN feedback loop
Default rate	If no personalised rate is available, a statutory "taux neutre" (barème par défaut) applies, based on monthly net imposable
Calculation	PAS = Net imposable x PAS rate
Deducted from	Net salary (after social contributions, before payment)
Remittance	Monthly via DSN + URSSAF collection

Income Tax Brackets (2026, progressive scale for annual declaration)

Taxable Income (EUR, per part)	Rate
0 -- 11,497	0%
11,498 -- 29,315	11%
29,316 -- 83,823	30%
83,824 -- 180,294	41%
180,295+	45%

The PAS rate already accounts for the quotient familial (family coefficient) system when personalised. The employer does NOT compute tax brackets -- they simply apply the rate received from DGFiP.

Taux Neutre (Default Rate Grid, 2026 -- Metropolitan France)

Used when no personalised rate is available. Based on monthly net imposable. Progressive grid from 0% (low income) to 43% (high income). Consult the CGI Article 204 H barème for exact thresholds.

Section 3 -- Social Security -- Employee Deductions (2026)

URSSAF Contributions (Employee Share)

Contribution	Employee Rate	Base
Maladie, maternité, invalidité, décès	0%	Total gross
Vieillesse plafonnée (old-age, capped)	6.90%	Up to 1 PMSS (EUR 4,005/month)
Vieillesse déplafonnée (old-age, uncapped)	0.40%	Total gross
CSG déductible	6.80%	98.25% of gross
CSG non-déductible	2.40%	98.25% of gross
CRDS	0.50%	98.25% of gross

Note: The 98.25% abattement (1.75% deduction for professional expenses) applies only up to 4 PMSS (EUR 192,240/year in 2026). Above that threshold, CSG/CRDS apply on 100% of gross.

AGIRC-ARRCO (Supplementary Pension -- Employee Share)

Contribution	Employee Rate	Base
Retraite complémentaire Tranche 1 (T1)	3.15%	Up to 1 PMSS
Retraite complémentaire Tranche 2 (T2)	8.64%	From 1 to 8 PMSS (EUR 4,005 -- EUR 32,040)
CEG (Contribution d'Équilibre Général) T1	0.86%	Up to 1 PMSS
CEG T2	1.08%	From 1 to 8 PMSS
CET (Contribution d'Équilibre Technique)	0.14%	From 1 to 8 PMSS (cadres/non-cadres above PMSS)

AGIRC-ARRCO rates shown are appelés (call rates = 127% of contractual rates). Pension points are calculated on the contractual rate (e.g., T1 contractual = 6.20% total).

Chômage (Unemployment -- Employee Share)

Contribution	Employee Rate	Base
Assurance chômage	0%	Up to 4 PMSS

Employee unemployment contribution was abolished in October 2018. Only the employer pays.

Total Employee Deductions (Approximate)

For a salary at the PMSS (EUR 4,005/month): employee social contributions total approximately 21--23% of gross, plus PAS income tax.

Section 4 -- Social Security -- Employer Contributions (2026)

URSSAF Contributions (Employer Share)

Contribution	Employer Rate	Base
Maladie, maternité, invalidité, décès	13.00%	Total gross
Vieillesse plafonnée	8.55%	Up to 1 PMSS
Vieillesse déplafonnée	2.11%	Total gross
Allocations familiales	5.25%	Total gross
Accidents du travail (AT/MP)	Variable (0.5%--7%+)	Total gross
Contribution Solidarité Autonomie (CSA)	0.30%	Total gross
FNAL (Fonds National d'Aide au Logement)	0.10% (< 50 employees) or 0.50% (≥ 50)	Up to 1 PMSS or total gross
Contribution au dialogue social	0.016%	Total gross

AGIRC-ARRCO (Employer Share)

Contribution	Employer Rate	Base
Retraite complémentaire T1	4.72%	Up to 1 PMSS
Retraite complémentaire T2	12.95%	From 1 to 8 PMSS
CEG T1	1.29%	Up to 1 PMSS
CEG T2	1.62%	From 1 to 8 PMSS
CET	0.21%	From 1 to 8 PMSS
APEC (cadres only)	0.036%	Up to 4 PMSS

Unemployment and Other Employer-Only

Contribution	Employer Rate	Base
Assurance chômage	4.05%	Up to 4 PMSS (EUR 16,020/month)
AGS (Association pour la Gestion du régime d'assurance des créances des Salariés)	0.25%	Up to 4 PMSS
Prévoyance cadres (minimum)	1.50%	Up to 1 PMSS (Convention collective nationale des cadres)

Total Employer Cost (Approximate)

Total employer contributions typically amount to 45--55% on top of gross salary, depending on industry (AT/MP rate), company size, and whether the employee is cadre or non-cadre.

Section 5 -- Minimum Wage and Overtime

SMIC (Salaire Minimum Interprofessionnel de Croissance, 2026)

Item	Value
Gross hourly (from 1 June 2026)	EUR 12.31
Gross monthly (35 hrs/week)	EUR 1,867.02
Net monthly (approximate)	EUR 1,477.93
Prior rate (1 Jan -- 31 May 2026)	EUR 12.02/hour (EUR 1,823.03/month gross)

The SMIC is revalorised automatically when CPI rises 2%+ since the last revaluation, and annually on 1 January.

Working Hours and Overtime

Rule	Detail
Legal weekly hours (durée légale)	35 hours
Maximum daily hours	10 hours (extendable to 12 by agreement)
Maximum weekly hours	48 hours absolute; 44 hours average over 12 weeks
Overtime: 36th--43rd hour	+25% of hourly rate
Overtime: 44th hour and above	+50% of hourly rate
Annual overtime contingent	220 hours default (modifiable by collective agreement)
Alternative to payment	Repos compensateur (compensatory time off) per agreement

Collective agreements (conventions collectives) may adjust these rates and thresholds.

Section 6 -- Mandatory Benefits

Congés Payés (Paid Annual Leave)

Entitlement	Detail
Statutory	2.5 working days per month worked = 30 working days (5 weeks) per year
Accrual period	1 June -- 31 May (reference period, unless otherwise agreed)
Main leave	Minimum 2 consecutive weeks between 1 May and 31 October
Fractionnement bonus	1--2 extra days if leave is split outside the main period

Sick Leave (Arrêt Maladie)

Entitlement	Detail
Social security daily allowance (IJSS)	50% of daily base salary (capped at 1/720 of 3x PASS); 3-day waiting period
Employer top-up (maintien de salaire)	Per Code du Travail L1226-1: after 1 year seniority, employer pays 90% of gross for 30 days, then 66.66% for 30 days (periods increase with seniority)
Medical certificate	Required; sent to CPAM within 48 hours

Maternity Leave (Congé de Maternité)

Entitlement	Detail
Duration (1st/2nd child)	16 weeks (6 pre-natal + 10 post-natal)
Duration (3rd+ child)	26 weeks (8 + 18)
Twins	34 weeks; triplets+ 46 weeks
Pay	IJSS maternité (daily allowance from Sécurité sociale, capped at PMSS net equivalent)
Employer top-up	Many collective agreements provide 100% maintien de salaire

Paternity Leave (Congé de Paternité)

Entitlement	Detail
Duration	25 calendar days (32 for multiple births) + 3 days congé de naissance
Pay	IJSS from Sécurité sociale; employer top-up per agreement

13th Month (Treizième Mois)

No statutory obligation. Very common per collective agreements or company policy. Where contractual, it is subject to all cotisations and PAS.

Mutuelle Obligatoire (Compulsory Health Insurance)

Item	Detail
Requirement	Employer must offer a complémentaire santé to all employees (since 2016, ANI)
Minimum employer contribution	50% of the premium
Minimum coverage	Panier de soins (basket of care): optician, dental, hospital

Section 7 -- Payslip Requirements

The bulletin de paie is governed by Code du Travail Articles L3243-1 to L3243-4 and R3243-1.

Mandatory Payslip Fields (Simplified Format since 2018)

Section	Required Fields
Header	Employer name, SIRET, APE/NAF code, convention collective applicable
Employee	Name, position, classification, date of entry
Period	Pay period, hours worked (normal + overtime + supplementary)
Gross pay	Base salary, overtime, bonuses, premiums, in-kind benefits
Social contributions	Grouped by risk: Santé, Accidents du travail, Retraite, Famille, Chômage, CSG/CRDS -- showing base, employee rate, employer rate, employee amount, employer amount
Net imposable	Gross minus deductible social contributions
PAS	PAS rate, PAS base, PAS amount withheld
Net à payer avant PAS	Net after all social contributions, before income tax
Net à payer	Final amount paid to employee (after PAS)
Cumuls annuels	Year-to-date totals: gross, net imposable, PAS withheld, hours worked
Footer	Payment date, leave balance, mention "conserver le bulletin de paie sans limitation de durée"

Delivery

Paper or electronic (with employee consent or company agreement for digital)
Employer must retain a copy for 5 years minimum
Simplified format groups contributions by risk category rather than line-by-line

Section 8 -- Filing Obligations

Monthly -- DSN (Déclaration Sociale Nominative)

Obligation	Deadline	Notes
DSN (≥ 50 employees)	5th of the month following the pay period	Single electronic declaration to all social bodies
DSN (< 50 employees)	15th of the month following the pay period	Same format, later deadline
DSN signalement d'événement	Within 5 days of event	Arrêt maladie, accident du travail, fin de contrat
PAS payment	With DSN transmission	Collected by URSSAF on behalf of DGFiP
Social contribution payment	With DSN transmission	URSSAF debits after DSN acceptance

The DSN replaced 25+ separate declarations and is the single channel for URSSAF, AGIRC-ARRCO, France Travail, CPAM, and DGFiP.

Annual

Obligation	Deadline	Notes
DADS (replaced by DSN)	N/A -- fully replaced since 2019	Historical reference only
Bilan social	Varies	Companies ≥ 300 employees
Index égalité professionnelle	1 March	Companies ≥ 50 employees; gender pay gap index

Employee Obligations

Item	Detail
Déclaration de revenus	Annual (April--June); pre-filled with PAS data
Adjustment	If PAS rate was incorrect, balance settled via avis d'imposition

Section 9 -- Common Payroll Patterns

Typical Bank Statement Descriptions (Salary Credits)

Pattern	Classification
VIREMENT SALAIRE, VIR SALAIRE	Net salary payment
SALAIRE [EMPLOYER NAME]	Net salary payment
INDEMNITE CONGES PAYES	Holiday pay (if paid separately)
PRIME 13EME MOIS	13th month bonus
PRIME PARTICIPATION, INTERESSEMENT	Profit-sharing (separate tax/social rules)
IJSS, CPAM INDEMNITE	Sickness/maternity daily allowance from Sécurité sociale

Typical Employer Debit Patterns

Pattern	Classification
URSSAF COTISATIONS	Monthly social contribution payment
AGIRC-ARRCO COTISATIONS	Supplementary pension contributions
DGFIP PAS, PRELEVEMENT SOURCE	PAS income tax remittance
MUTUELLE [NAME]	Compulsory health insurance premium
PREVOYANCE [NAME]	Provident insurance premium

Section 10 -- Interaction with Other Skills

Scenario	Skill to Use
Employee payroll (cotisations + PAS)	This skill (france-payroll.md)
Self-employed income tax	france-income-tax.md
Auto-entrepreneur / micro-enterprise	france-micro-enterprise.md
TVA (French VAT)	france-vat-return.md
Bookkeeping	france-bookkeeping.md
E-invoicing (Factur-X / Chorus Pro)	france-einvoice.md

Key Handoff Points

Payroll → Bookkeeping: Gross wages + employer charges are P&L expenses. Employee deductions (cotisations + PAS) are liabilities (comptes 43x) until DSN payment. Employer cotisations are booked to 645xxx.
Payroll → Income Tax: The PAS system means employees' income tax is largely settled in real time. Year-end déclaration may result in adjustments. The net imposable on the bulletin de paie is the reference figure.
Payroll → DSN: All payroll data feeds directly into DSN. Accurate bulletins de paie = accurate DSN. Errors in DSN trigger anomaly reports from net-entreprises.fr.

PROHIBITIONS

NEVER compute income tax brackets manually for withholding -- use the PAS rate provided by DGFiP
NEVER forget to apply the 98.25% abattement on gross for CSG/CRDS (and 100% above 4 PMSS)
NEVER confuse Tranche 1 (up to 1 PMSS) and Tranche 2 (1--8 PMSS) ceilings for AGIRC-ARRCO
NEVER omit the mutuelle obligatoire (compulsory health insurance) from employer cost calculations
NEVER apply employee chômage contributions -- they were abolished in 2018
NEVER issue a bulletin de paie missing any mandatory field under Code du Travail
NEVER miss a DSN deadline -- penalties of EUR 7.50 per employee per month of delay
NEVER forget that SMIC changed mid-year (1 June 2026) -- verify which rate applies
NEVER present payroll computations as definitive -- direct to expert-comptable for sign-off

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an expert-comptable in France) before implementation.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

France Payroll

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