Salary, bonuses and benefits
Verified 01 June 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The amount of the salary is freely determined during a negotiation between the employer and the employee. However, certain legal and contractual provisions must be respected. The salary consists of all amounts paid in cash and benefits in kind received by the employee. Here is the information you need to know.
The salary is freely fixed by the parties. Its modification is forbidden without the consent of the employee.
Fastening
The employer and the employee shall determine the amount of the salary in accordance with the following rules:
- The amount of the salary may not be less than Smic: titleContent gross monthly, or €1,867.02 since 1er January 2026
- The amount of the salary must be the same between women and men for equivalent work (principle for equal work, equal pay).
It is forbidden to set the salary through electronic auctions.
Please note
In practice, wage negotiations are often expressed as gross wages, i.e. wages before deduction of social security contributions. The net salary is the salary received by the employee after deduction of these sums.
Change
During the contract, the salary cannot be changed without the agreement of the employee.
The refusal of the employee cannot constitute a fault.
However, it may lead to dismissal if the proposed salary change is motivated by a real and serious cause (e.g. economic hardship or disciplinary action)
Any clause of automatic revision of salary by an indexation on the evolution of the Smic: titleContent is prohibited.
Warning
A payroll deduction may be made in the absence of work provided by the employee (e.g. in the event of a strike).
Social contributions on remuneration
For the calculation of social contributions, all the following amounts paid to the employee shall form part of the remuneration:
- Salaries or gains
- Vacation Pay
- Allowances, bonuses, rewards and all others benefits in cash
- Benefits in kind, commissions and tips.
Please note
Tips are exempt from social security contributions when the employee's monthly salary does not exceed 1.6 Gross monthly minimum wage (€2,987.22), or 1.6 Monthly net minimum wage (€2,364.69). Employers may continue to apply this exemption for periods of employment up to December 31, 2028.
Definition
Bonuses and bonuses are in addition to salary.
Their payment is mandatory if it is provided for by one of the following mechanisms:
- Employment contract
- Collective agreement
- Usage
- Unilateral undertaking by the employer.
A simulator allows you to know the premiums provided for by certain collective agreements:
Know the premiums provided for in the collective agreement
That is part of the salary. These include, for example:
- Annual bonuses and gratuities (end-of-year bonuses of 13e months, holidays, balance sheet, participation, etc.)
- Cost of living catch-up premiums (life expectancy premiums, productivity premiums, etc.)
- Individual bonuses (attendance, punctuality, seniority, etc.)
- Premiums relating to certain working conditions (hardship, dangerous and unhealthy work, on-call duty, etc.).
Bonuses and gratuities are not part of the salary if they are not mandatory. This is the case, for example, of a performance bonus, a variable bonus decided by the employer or the exceptional purchasing power premium.
Social contributions on remuneration
For the calculation of social contributions, all the following amounts paid to the employee shall form part of the remuneration:
- Salaries or gains
- Vacation Pay
- Allowances, bonuses, rewards and all others benefits in cash
- Benefits in kind, commissions and tips.
Please note
Tips are exempt from social security contributions when the employee's monthly salary does not exceed 1.6 Gross monthly minimum wage (€2,987.22), or 1.6 Monthly net minimum wage (€2,364.69). Employers may continue to apply this exemption for periods of employment up to December 31, 2028.
Definition
Benefits in kind are an element of salary that is not paid in cash (i.e. cash, check or bank transfer).
This is most often the provision of food or the provision of a company vehicle or accommodation.
Benefits are included in salary to calculate the following amounts:
- Monitor compliance with Smic: titleContent or the conventional minimum wage
- Determine the compensation to be paid to the employee during his paid leave
- Determine the compensation for notice and severance pay
- Determine the amount of social contributions (social security contributions, CSG and CRDS)
- Determine the amount of income to be reported for income tax purposes.
Social contributions on remuneration
For the calculation of social contributions, all the following amounts paid to the employee shall form part of the remuneration:
- Salaries or gains
- Vacation Pay
- Allowances, bonuses, rewards and all others benefits in cash
- Benefits in kind, commissions and tips.
Please note
Tips are exempt from social security contributions when the employee's monthly salary does not exceed 1.6 Gross monthly minimum wage (€2,987.22), or 1.6 Monthly net minimum wage (€2,364.69). Employers may continue to apply this exemption for periods of employment up to December 31, 2028.
Who can help me?
Find who can answer your questions in your region
Administrative information by telephone - Allô Service Public
For more information on this subject, you can contact Allô Service Public.
Please note: the service does not have access to users' personal files and therefore cannot provide information on their progress.
He does not respond questions concerning unemployment compensation and the approach to the France Labor (formerly Pôle emploi), public servants or contract workers of the fCivil Service, the amount or payment of contributions social, wage or employer.
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The informants who answer you belong to the ministry responsible for labor.
General principles
Consideration of benefits in kind and salary increases (D3231-6)
Prohibition of indexation of wages (L3231-3)