{ "table": "bonus-calculator-rules", "schema": 1, "version": "2026-11-11.1", "title": "What an employee keeps from a bonus: French employee contributions on pay of 2026, and UK Income Tax, employee National Insurance and student loan deductions for 2026 to 2027", "doc": "Rule table read by the bonus-calculator handler (ctx.data['bonus-calculator-rules']). Rates are percentage points (6.9 means 6.9 %); amounts are in major units (EUR for FR, GBP for GB). France: the employee (part salariale) contributions of the private-sector general scheme on remuneration paid in calendar year 2026, each line with its base: 'capped' is the pay up to the annual social security ceiling (PASS), 'total' all the pay, 't2' the pay between 1 and 8 PASS, 'cet' all the pay up to 8 PASS but only when the annual pay is above 1 PASS, 'apec' the pay up to 4 PASS for managerial staff (cadres), 'csg' 98.25 % of the pay up to 4 PASS plus 100 % above. The bonus's share of a line is the line on (salary + bonus) less the line on the salary alone, over the calendar year. United Kingdom: the Personal Allowance and its taper, the Income Tax bands on taxable income (above the Personal Allowance, as HMRC publishes them for payroll) for England, Wales and Northern Ireland and for Scottish taxpayers, worked out over the tax year; Class 1 employee (primary) National Insurance for category letter A, worked out on the earnings of the pay period the bonus is paid in; Plan 1, 2, 4 and 5 student loan and Postgraduate Loan deductions, also per pay period. Table-level valid_from/valid_until bound the period this version may be relied on: the French rates and ceiling change for pay from 1 January 2027, so the table must be checked again before then (the build refuses an expired table). Block-level valid_from is the date the values took effect and valid_until the last day they apply. source_url is the primary official source, source_date that source's own date ('vérifié le' or 'last updated'; the date it was read when the page shows none), retrieved the day the value was read there.", "reviewed_on": "2026-11-11", "reviewed_by": "apps agent (bonus-calculator): every value read at its official source on 2026-11-11; owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "currency": "EUR", "year": 2026, "rules_label": { "fr-FR": "Taux 2026, régime général", "en-GB": "2026 rates, general scheme" }, "scope": { "fr-FR": "Salarié de moins de 65 ans du secteur privé, régime général, en France métropolitaine hors Alsace-Moselle, employé toute l’année civile 2026 par le même employeur. Prime ordinaire soumise aux cotisations comme le salaire (prime de fin d’année, 13e mois, prime d’objectifs, prime exceptionnelle). Non calculés : prime de partage de la valeur, intéressement et participation, régime local d’Alsace-Moselle, cotisations propres à une convention collective, prévoyance et mutuelle.", "en-GB": "Private-sector employee under 65, general scheme, mainland France excluding Alsace-Moselle, employed for the whole of calendar year 2026 by the same employer. An ordinary bonus that bears contributions like salary (year-end bonus, 13th month, target bonus, one-off bonus). Not covered: the value-sharing bonus (PPV), profit-sharing schemes, the Alsace-Moselle local scheme, contributions set by a collective agreement, and health and welfare cover." }, "pass": { "annual": 48060, "monthly": 4005, "rule": "Plafond annuel de la sécurité sociale for 2026: 48,060 € a year (4,005 € a month). Tranche 1 is the pay up to 1 PASS, tranche 2 the pay between 1 and 8 PASS (384,480 €).", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F15396", "source_label": "Service-Public.fr : Retraite complémentaire dans le privé, Agirc-Arrco (vérifié le 1er novembre 2026) : tranche 1 jusqu’à 48 060 € par an, tranche 2 entre 48 060 € et 384 480 €", "source_date": "2026-11-01", "retrieved": "2026-11-11", "also": [ { "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302", "label": "Service-Public.fr : Cotisations salariales, salarié du secteur privé (vérifié le 1er janvier 2026) : plafond de 4 005 € par mois", "retrieved": "2026-11-11" } ] }, "lines": [ { "id": "vieillesse-plafonnee", "name": { "fr-FR": "Assurance vieillesse plafonnée", "en-GB": "State pension, capped" }, "rate": 6.9, "base": "capped", "kind": "contribution", "deductible": true }, { "id": "vieillesse-deplafonnee", "name": { "fr-FR": "Assurance vieillesse déplafonnée", "en-GB": "State pension, uncapped" }, "rate": 0.4, "base": "total", "kind": "contribution", "deductible": true }, { "id": "agirc-arrco-t1", "name": { "fr-FR": "Retraite complémentaire Agirc-Arrco, tranche 1", "en-GB": "Agirc-Arrco supplementary pension, band 1" }, "rate": 3.15, "base": "capped", "kind": "contribution", "deductible": true }, { "id": "agirc-arrco-t2", "name": { "fr-FR": "Retraite complémentaire Agirc-Arrco, tranche 2", "en-GB": "Agirc-Arrco supplementary pension, band 2" }, "rate": 8.64, "base": "t2", "kind": "contribution", "deductible": true }, { "id": "ceg-t1", "name": { "fr-FR": "Contribution d’équilibre général (CEG), tranche 1", "en-GB": "General balancing contribution (CEG), band 1" }, "rate": 0.86, "base": "capped", "kind": "contribution", "deductible": true }, { "id": "ceg-t2", "name": { "fr-FR": "Contribution d’équilibre général (CEG), tranche 2", "en-GB": "General balancing contribution (CEG), band 2" }, "rate": 1.08, "base": "t2", "kind": "contribution", "deductible": true }, { "id": "cet", "name": { "fr-FR": "Contribution d’équilibre technique (CET)", "en-GB": "Technical balancing contribution (CET)" }, "rate": 0.14, "base": "cet", "kind": "contribution", "deductible": true }, { "id": "apec", "name": { "fr-FR": "Apec (cadres)", "en-GB": "Apec (managerial staff)" }, "rate": 0.024, "base": "apec", "kind": "contribution", "deductible": true, "cadre_only": true }, { "id": "csg-deductible", "name": { "fr-FR": "CSG déductible", "en-GB": "CSG, deductible" }, "rate": 6.8, "base": "csg", "kind": "csg", "deductible": true }, { "id": "csg-non-deductible", "name": { "fr-FR": "CSG non déductible", "en-GB": "CSG, not deductible" }, "rate": 2.4, "base": "csg", "kind": "csg", "deductible": false }, { "id": "crds", "name": { "fr-FR": "CRDS", "en-GB": "CRDS" }, "rate": 0.5, "base": "csg", "kind": "csg", "deductible": false } ], "lines_rule": "Employee rates of 2026: old-age insurance 6.90 % up to the ceiling and 0.40 % on all pay; Agirc-Arrco 3.15 % (band 1) and 8.64 % (band 2); CEG 0.86 % and 1.08 %; CET 0.14 % on bands 1 and 2 when the pay exceeds the ceiling; Apec 0.024 % up to 4 PASS for those it covers; CSG 9.2 % of which 2.4 % is not deductible from taxable income, and CRDS 0.5 % (not deductible), both on 98.25 % of gross pay up to 192,240 € and 100 % above. The employee unemployment contribution has been nil since 1 October 2018, and there is no employee health contribution outside Alsace-Moselle.", "lines_valid_from": "2026-01-01", "lines_valid_until": "2026-12-31", "lines_source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302", "lines_source_label": "Service-Public.fr : Cotisations salariales, salarié du secteur privé (vérifié le 1er janvier 2026), tableaux des taux et assiettes", "lines_source_date": "2026-01-01", "lines_retrieved": "2026-11-11", "lines_also": [ { "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F559", "label": "Service-Public.fr : Fiche de paie (vérifié le 1er juin 2026) : la CET s’applique sur les tranches 1 et 2 lorsque le salaire dépasse le plafond ; l’Apec ne figure que sur le bulletin des salariés qui en relèvent ; CSG non imposable de 6,80 %", "retrieved": "2026-11-11" }, { "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F15396", "label": "Service-Public.fr : Agirc-Arrco (vérifié le 1er novembre 2026) : part salariale 3,15 % en tranche 1 et 8,64 % en tranche 2", "retrieved": "2026-11-11" } ], "csg_base": { "share": 98.25, "limit_pass": 4, "rule": "CSG and CRDS are due on 98.25 % of gross pay up to 4 PASS (192,240 € for 2026), and on 100 % of the pay above.", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302", "source_label": "Service-Public.fr : Cotisations salariales (vérifié le 1er janvier 2026) : 98,25 % du salaire brut, dans la limite de 192 240 €, 100 % au-delà", "source_date": "2026-01-01", "retrieved": "2026-11-11" }, "withholding": { "base": "net imposable", "rule": "Income tax is withheld at source by the employer on the net taxable amount of the pay (gross pay less the employee contributions and the deductible CSG), at the rate the tax administration sends the employer: the personal rate, the individual rate of a married or PACS-partnered taxpayer, or the default rate from the annual scale (0 % to 43 %) when no personal rate is known.", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F34009", "source_label": "Service-Public.fr : Impôt sur le revenu, prélèvement à la source (vérifié le 15 avril 2026)", "source_date": "2026-04-15", "retrieved": "2026-11-11", "also": [ { "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F559", "label": "Service-Public.fr : Fiche de paie (vérifié le 1er juin 2026) : montant net imposable servant de base au calcul du prélèvement à la source", "retrieved": "2026-11-11" } ] }, "rounding": { "rule": "Each contribution line is rounded to the cent, half away from zero, as it would be on a payslip; totals are sums of the rounded lines. The tax withheld is rounded to the cent, half away from zero." } }, "GB": { "currency": "GBP", "tax_year": "2026-27", "rules_label": { "fr-FR": "Année fiscale 2026-2027", "en-GB": "Tax year 2026 to 2027" }, "scope": { "fr-FR": "Salarié au Royaume-Uni, code d’imposition standard 1257L (ou S1257L, C1257L), catégorie A de National Insurance, payé au même rythme toute l’année fiscale 2026-2027.", "en-GB": "An employee in the UK on the standard tax code 1257L (S1257L in Scotland, C1257L in Wales), National Insurance category letter A, paid at the same interval for the whole 2026 to 2027 tax year." }, "personal_allowance": { "amount": 12570, "taper_from": 100000, "taper_ratio": 0.5, "rule": "The standard Personal Allowance is £12,570. It goes down by £1 for every £2 of adjusted net income above £100,000, and is zero from £125,140.", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/income-tax-rates", "source_label": "GOV.UK: Income Tax rates and Personal Allowances, current tax year 6 April 2026 to 5 April 2027", "source_date": "2026-11-11", "retrieved": "2026-11-11", "also": [ { "url": "https://www.gov.uk/guidance/adjusted-net-income", "label": "HMRC: Personal Allowances, adjusted net income (last updated 30 May 2025)", "retrieved": "2026-11-11" } ] }, "bands": { "ruk": [ { "upto": 37700, "rate": 20, "name": { "fr-FR": "Taux de base", "en-GB": "Basic rate" } }, { "upto": 125140, "rate": 40, "name": { "fr-FR": "Taux supérieur", "en-GB": "Higher rate" } }, { "upto": null, "rate": 45, "name": { "fr-FR": "Taux additionnel", "en-GB": "Additional rate" } } ], "scotland": [ { "upto": 3967, "rate": 19, "name": { "fr-FR": "Taux de départ", "en-GB": "Starter rate" } }, { "upto": 16956, "rate": 20, "name": { "fr-FR": "Taux de base", "en-GB": "Basic rate" } }, { "upto": 31092, "rate": 21, "name": { "fr-FR": "Taux intermédiaire", "en-GB": "Intermediate rate" } }, { "upto": 62430, "rate": 42, "name": { "fr-FR": "Taux supérieur", "en-GB": "Higher rate" } }, { "upto": 125140, "rate": 45, "name": { "fr-FR": "Taux avancé", "en-GB": "Advanced rate" } }, { "upto": null, "rate": 48, "name": { "fr-FR": "Taux maximal", "en-GB": "Top rate" } } ], "rule": "Band limits are amounts of taxable income above the Personal Allowance. England and Northern Ireland, and Wales (whose Welsh rates equal them for 2026 to 2027): 20 % up to £37,700, 40 % from £37,701 to £125,140, 45 % above. Scotland: 19 % up to £3,967, 20 % to £16,956, 21 % to £31,092, 42 % to £62,430, 45 % to £125,140, 48 % above. With the standard allowance these are the published bands on total income (£12,571 to £50,270 and so on).", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "source_label": "HMRC: Rates and thresholds for employers 2026 to 2027 (last updated 1 September 2026), PAYE tax rates for England and Northern Ireland, Scotland and Wales", "source_date": "2026-09-01", "retrieved": "2026-11-11", "also": [ { "url": "https://www.gov.uk/scottish-income-tax", "label": "GOV.UK: Income Tax in Scotland, 2026 to 2027 rates (19 % £12,571 to £16,537 … 48 % over £125,140)", "retrieved": "2026-11-11" }, { "url": "https://www.gov.uk/welsh-income-tax", "label": "GOV.UK: Income Tax in Wales, rates and bands for 2026 to 2027", "retrieved": "2026-11-11" } ] }, "nics": { "main_rate": 8, "upper_rate": 2, "thresholds": { "weekly": { "pt": 242, "uel": 967 }, "monthly": { "pt": 1048, "uel": 4189 } }, "rule": "Category letter A: 0 % up to the primary threshold (PT) of the earnings period, 8 % from the PT to the upper earnings limit (UEL), 2 % above. Extra payments such as bonuses are added to the pay of the earnings period they are paid in, and National Insurance is worked out on the total. The result is rounded to the nearest penny, an exact £0.005 being rounded down.", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "source_label": "HMRC: Rates and thresholds for employers 2026 to 2027 (last updated 1 September 2026), Class 1 thresholds and employee (primary) rates", "source_date": "2026-09-01", "retrieved": "2026-11-11", "also": [ { "url": "https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2026-to-2027-employer-further-guide-to-paye-and-national-insurance-contributions", "label": "HMRC: CWG2 2026 to 2027 (updated 11 November 2026), 1.7 pay intervals and rounding, 1.12 extra payments made on a separate payday", "retrieved": "2026-11-11" }, { "url": "https://www.gov.uk/national-insurance/how-much-you-pay", "label": "GOV.UK: National Insurance, how much you pay (8 % from £242 to £967 a week, £1,048 to £4,189 a month; 2 % above)", "retrieved": "2026-11-11" } ] }, "frequencies": { "weekly": { "basis": "weekly", "multiple": 1, "periods": 52 }, "fortnightly": { "basis": "weekly", "multiple": 2, "periods": 26 }, "four-weekly": { "basis": "weekly", "multiple": 4, "periods": 13 }, "monthly": { "basis": "monthly", "multiple": 1, "periods": 12 }, "rule": "Fortnightly and four-weekly earnings periods use the weekly figures multiplied by 2 or 4. Usual pay per period is the annual salary divided by 52, 26, 13 or 12, to the penny.", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2026-to-2027-employer-further-guide-to-paye-and-national-insurance-contributions", "source_label": "HMRC: CWG2 2026 to 2027, 1.7 how to work out National Insurance contributions and PAYE for various pay intervals", "source_date": "2026-11-11", "retrieved": "2026-11-11" }, "student_loans": { "plans": { "plan1": { "annual": 26900, "weekly": 517.3, "monthly": 2241.66, "rate": 9, "name": { "fr-FR": "Prêt étudiant, Plan 1", "en-GB": "Student loan, Plan 1" } }, "plan2": { "annual": 29385, "weekly": 565.09, "monthly": 2448.75, "rate": 9, "name": { "fr-FR": "Prêt étudiant, Plan 2", "en-GB": "Student loan, Plan 2" } }, "plan4": { "annual": 33795, "weekly": 649.9, "monthly": 2816.25, "rate": 9, "name": { "fr-FR": "Prêt étudiant, Plan 4", "en-GB": "Student loan, Plan 4" } }, "plan5": { "annual": 25000, "weekly": 480.76, "monthly": 2083.33, "rate": 9, "name": { "fr-FR": "Prêt étudiant, Plan 5", "en-GB": "Student loan, Plan 5" } }, "postgraduate": { "annual": 21000, "weekly": 403.84, "monthly": 1750, "rate": 6, "name": { "fr-FR": "Prêt de troisième cycle", "en-GB": "Postgraduate Loan" } } }, "rule": "9 % (Plans 1, 2, 4 and 5) or 6 % (Postgraduate Loan) of the earnings of the pay period above the pay period threshold, rounded down to the nearest whole pound. For a period that is a multiple of a week, the earnings are divided into equal weekly amounts, the weekly deduction is found and multiplied by the number of weeks. A Postgraduate Loan can be repaid at the same time as one student loan plan. The earnings are those used for National Insurance.", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/government/publications/sl3-student-loan-deduction-tables/2026-to-2027-student-and-postgraduate-loan-deduction-tables", "source_label": "HMRC: SL3 Student and Postgraduate Loan deduction tables 2026 to 2027 (published 6 April 2026), with the worked examples £565 a week on Plan 1 (£4) and £2,083 a month on a Postgraduate Loan (£19)", "source_date": "2026-04-06", "retrieved": "2026-11-11", "also": [ { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "HMRC: Rates and thresholds for employers 2026 to 2027, student loan and postgraduate loan recovery", "retrieved": "2026-11-11" }, { "url": "https://www.gov.uk/new-employee/student-loans", "label": "GOV.UK: Tell HMRC about a new employee, student loan repayments (one plan at a time, plus a Postgraduate Loan)", "retrieved": "2026-11-11" } ] }, "rounding": { "rule": "Income Tax: each band's tax rounded to the penny, half away from zero, the bonus's share being the difference over the year. National Insurance: to the nearest penny, an exact half penny rounded down (CWG2). Student and Postgraduate Loans: rounded down to the whole pound (SL3)." } } } }