{
  "table": "salary-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.2",
  "title": "Salary rules: French employee contributions for 2026 and UK Income Tax, National Insurance and student loan deductions for 2026 to 2027",
  "doc": "Rule table read by the salary-calculator handler (ctx.data['salary-calculator-rules']). Rates are percentage points (6.9 means 6,90 %); amounts are in major units (euros, pounds). France: the employee (salarial) contributions of a private-sector employee under 65, as Service-Public lists them for 2026, worked on a monthly payslip: bases are cut into bands of the monthly social security ceiling (PMSS), each line is rounded to the cent, the CSG and CRDS are levied on 98.25 % of the gross up to 4 ceilings and on 100 % beyond; the CET applies only when the monthly gross is above one ceiling; the APEC line applies to managers (cadres) only. The minimum wage (Smic) is used only for a warning. United Kingdom: Income Tax on employment income for the tax year 6 April 2026 to 5 April 2027, England, Wales and Northern Ireland or Scotland, with the Personal Allowance and its taper; band limits are amounts of taxable income above the Personal Allowance, as HMRC publishes them for payroll; employee Class 1 National Insurance (category A) and student and postgraduate loan deductions per pay period, with HMRC's monthly and weekly thresholds; the National Living Wage is used only for a warning. Table-level valid_from/valid_until bound the period during which this version may be relied on: the French ceiling changes every 1 January, so the table must be reviewed by valid_until (the build refuses an expired table). Entry-level valid_from/valid_until bound each value; null valid_until means in force until changed. source_url is the primary source, source_date that source's own date (its 'vérifié le' or 'last updated' date), retrieved the day the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps-calculators agent (automated research against official sources, 2026-11-11; the French lines were checked against Service-Public's net Smic, 1 867,02 € gross giving 1 477,93 € net); owner review pending",
  "valid_from": "2026-06-01",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "sources": [
    {
      "id": "sp-f2302",
      "label": "Service-Public.fr : Cotisations salariales, salarié du secteur privé (vérifié le 1er janvier 2026)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
      "date": "2026-01-01",
      "retrieved": "2026-11-11"
    },
    {
      "id": "sp-f2300",
      "label": "Service-Public.fr : Smic, montants brut et net (vérifié le 1er juin 2026)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2300",
      "date": "2026-06-01",
      "retrieved": "2026-11-11"
    },
    {
      "id": "insee-smic",
      "label": "Insee : Smic, données annuelles de 1980 à 2026 (paru le 9 septembre 2026)",
      "url": "https://www.insee.fr/fr/statistiques/1375188",
      "date": "2026-09-09",
      "retrieved": "2026-11-11"
    },
    {
      "id": "sp-f559",
      "label": "Service-Public.fr : Fiche de paie, net à payer et net imposable (vérifié le 1er juin 2026)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F559",
      "date": "2026-06-01",
      "retrieved": "2026-11-11"
    },
    {
      "id": "sp-f1911",
      "label": "Service-Public.fr : Durée du travail d’un salarié à temps plein, 151,67 heures par mois (vérifié le 25 septembre 2025)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1911",
      "date": "2025-09-25",
      "retrieved": "2026-11-11"
    },
    {
      "id": "hmrc-employers-2026-27",
      "label": "HMRC: Rates and thresholds for employers 2026 to 2027 (published 30 January 2026, last updated 1 September 2026)",
      "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
      "date": "2026-09-01",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-income-tax-rates",
      "label": "GOV.UK: Income Tax rates and Personal Allowances, tax year 6 April 2026 to 5 April 2027",
      "url": "https://www.gov.uk/income-tax-rates",
      "date": "2026-10-01",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-scottish-income-tax",
      "label": "GOV.UK: Income Tax in Scotland, 2026 to 2027 rates",
      "url": "https://www.gov.uk/scottish-income-tax",
      "date": "2026-09-30",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-welsh-income-tax",
      "label": "GOV.UK: Income Tax in Wales, rates and bands for 2026 to 2027",
      "url": "https://www.gov.uk/welsh-income-tax",
      "date": "2026-09-30",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-ni-how-much",
      "label": "GOV.UK: National Insurance, how much you pay (2026 to 2027)",
      "url": "https://www.gov.uk/national-insurance/how-much-you-pay",
      "date": "2026-10-27",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-student-loan-repay",
      "label": "GOV.UK: Repaying your student loan, how much you repay",
      "url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
      "date": "2026-11-10",
      "retrieved": "2026-11-11"
    }
  ],
  "countries": {
    "FR": {
      "currency": "EUR",
      "scope": {
        "fr-FR": "Salarié du secteur privé de moins de 65 ans, en France métropolitaine hors Alsace-Moselle, payé au mois. Ne sont pas comptés : la part de l’employeur dans la mutuelle et la prévoyance (la CSG et la CRDS portent aussi sur elle, et la part de la mutuelle s’ajoute au net imposable), le régime local d’Alsace-Moselle, les heures supplémentaires et leur réduction de cotisations, les apprentis, les stagiaires et la fonction publique.",
        "en-GB": "Private-sector employee under 65, in mainland France outside Alsace-Moselle, paid monthly. Not counted: the employer's share of health and provident insurance (CSG and CRDS are levied on it too, and the health share is added to taxable pay), the Alsace-Moselle local scheme, overtime and its contribution relief, apprentices, interns and the civil service."
      },
      "ceiling": {
        "pmss": 4005,
        "pass": 48060,
        "rule": "Plafond mensuel de la sécurité sociale (PMSS) 4 005 € ; plafond annuel (PASS) 48 060 € = 12 × PMSS. Tranche 1 = brut jusqu’à 1 PMSS ; tranche 2 = de 1 à 8 PMSS ; la CSG et la CRDS portent sur 98,25 % du brut jusqu’à 4 PMSS (192 240 € par an) et 100 % au-delà.",
        "legal_basis": "Arrêté du 22 décembre 2025 portant fixation du plafond de la sécurité sociale pour 2026 ; Code de la sécurité sociale, art. L241-3 (plafond), L136-1-1 et L136-8 (assiette et taux de la CSG)",
        "see_also": ["https://www.service-public.gouv.fr/particuliers/actualites/A15386"],
        "valid_from": "2026-01-01",
        "valid_until": "2026-12-31",
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
        "source_date": "2026-01-01",
        "retrieved": "2026-11-11"
      },
      "csg_base": {
        "share": 98.25,
        "up_to_pmss": 4,
        "rule": "Assiette de la CSG et de la CRDS : 98,25 % du salaire brut dans la limite de 4 PMSS, 100 % au-delà.",
        "valid_from": "2026-01-01",
        "valid_until": "2026-12-31",
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
        "source_date": "2026-01-01",
        "retrieved": "2026-11-11"
      },
      "contributions": [
        {
          "id": "vieillesse-plafonnee",
          "name": { "fr-FR": "Assurance vieillesse plafonnée", "en-GB": "State pension, capped" },
          "rate": 6.9,
          "base": "gross",
          "from_pmss": 0,
          "to_pmss": 1,
          "deductible": true,
          "valid_from": "2026-01-01",
          "valid_until": null,
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        {
          "id": "vieillesse-deplafonnee",
          "name": { "fr-FR": "Assurance vieillesse déplafonnée", "en-GB": "State pension, uncapped" },
          "rate": 0.4,
          "base": "gross",
          "from_pmss": 0,
          "to_pmss": null,
          "deductible": true,
          "valid_from": "2026-01-01",
          "valid_until": null,
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        {
          "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": "gross",
          "from_pmss": 0,
          "to_pmss": 1,
          "deductible": true,
          "valid_from": "2026-01-01",
          "valid_until": null,
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        {
          "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": "gross",
          "from_pmss": 1,
          "to_pmss": 8,
          "deductible": true,
          "valid_from": "2026-01-01",
          "valid_until": null,
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        {
          "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": "gross",
          "from_pmss": 0,
          "to_pmss": 1,
          "deductible": true,
          "valid_from": "2026-01-01",
          "valid_until": null,
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        {
          "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": "gross",
          "from_pmss": 1,
          "to_pmss": 8,
          "deductible": true,
          "valid_from": "2026-01-01",
          "valid_until": null,
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        {
          "id": "cet",
          "name": { "fr-FR": "Contribution d’équilibre technique (CET)", "en-GB": "Technical balancing contribution (CET)" },
          "rate": 0.14,
          "base": "gross",
          "from_pmss": 0,
          "to_pmss": 8,
          "only_above_pmss": true,
          "deductible": true,
          "rule": "Due only when the monthly gross is above one PMSS; it is then levied on bands 1 and 2.",
          "valid_from": "2026-01-01",
          "valid_until": null,
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        {
          "id": "apec",
          "name": { "fr-FR": "Apec (cadres)", "en-GB": "Apec (managers)" },
          "rate": 0.024,
          "base": "gross",
          "from_pmss": 0,
          "to_pmss": 4,
          "only_status": "cadre",
          "deductible": true,
          "valid_from": "2026-01-01",
          "valid_until": null,
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        {
          "id": "csg-deductible",
          "name": { "fr-FR": "CSG déductible", "en-GB": "CSG, deductible" },
          "rate": 6.8,
          "base": "csg",
          "deductible": true,
          "rule": "CSG 9,2 %, dont 2,4 % non déductibles du revenu imposable : 6,8 % déductibles.",
          "valid_from": "2026-01-01",
          "valid_until": null,
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        {
          "id": "csg-non-deductible",
          "name": { "fr-FR": "CSG non déductible", "en-GB": "CSG, not deductible" },
          "rate": 2.4,
          "base": "csg",
          "deductible": false,
          "valid_from": "2026-01-01",
          "valid_until": null,
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        {
          "id": "crds",
          "name": { "fr-FR": "CRDS", "en-GB": "CRDS" },
          "rate": 0.5,
          "base": "csg",
          "deductible": false,
          "valid_from": "2026-01-01",
          "valid_until": null,
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        }
      ],
      "unemployment": {
        "rate": 0,
        "rule": "La cotisation salariale d’assurance chômage est supprimée depuis le 1er octobre 2018.",
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2302",
        "source_date": "2026-01-01",
        "retrieved": "2026-11-11"
      },
      "monthly_hours": {
        "weeks_per_year": 52,
        "months_per_year": 12,
        "rule": "Heures mensuelles = heures hebdomadaires × 52 ÷ 12 (151,67 h pour 35 h). Un salaire horaire est mensualisé à ce nombre d’heures, arrondi au centime.",
        "legal_basis": "Code du travail, art. L3242-1 (mensualisation)",
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1911",
        "source_date": "2025-09-25",
        "retrieved": "2026-11-11"
      },
      "minimum_wage": {
        "hourly": 12.31,
        "name": { "fr-FR": "Smic horaire brut", "en-GB": "French minimum wage (Smic), gross per hour" },
        "rule": "Smic horaire brut d’un salarié majeur, porté à 12,31 € à compter du 1er juin 2026 (arrêté du 22 mai 2026). Utilisé pour un avertissement seulement.",
        "valid_from": "2026-06-01",
        "valid_until": null,
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2300",
        "source_date": "2026-06-01",
        "retrieved": "2026-11-11",
        "see_also": ["https://www.insee.fr/fr/statistiques/1375188"]
      },
      "net_taxable": {
        "rule": "Net imposable = net à payer avant impôt + CSG non déductible + CRDS. C’est la base du prélèvement à la source.",
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F559",
        "source_date": "2026-06-01",
        "retrieved": "2026-11-11",
        "see_also": ["https://www.service-public.gouv.fr/particuliers/vosdroits/F2302"]
      }
    },
    "GB": {
      "currency": "GBP",
      "tax_year": {
        "fr-FR": "année fiscale du 6 avril 2026 au 5 avril 2027",
        "en-GB": "tax year 6 April 2026 to 5 April 2027"
      },
      "valid_from": "2026-04-06",
      "valid_until": "2027-04-05",
      "scope": {
        "fr-FR": "Salarié au Royaume-Uni, catégorie A de National Insurance, code fiscal standard 1257L. Ne sont pas comptés : les cotisations de retraite, le salary sacrifice, les avantages en nature, l’allocation de mariage et deux prêts étudiants de plans différents.",
        "en-GB": "UK employee, National Insurance category A, standard 1257L tax code. Not counted: pension contributions, salary sacrifice, benefits in kind, Marriage Allowance, and student loans on two different plans."
      },
      "personal_allowance": {
        "amount": 12570,
        "taper_threshold": 100000,
        "taper_rate": 50,
        "rule": "The Personal Allowance goes down by £1 for every £2 of adjusted net income above £100,000, so it is zero at £125,140. Here adjusted net income is taken as the gross pay for the year.",
        "legal_basis": "Income Tax Act 2007, section 35",
        "valid_from": "2026-04-06",
        "valid_until": "2027-04-05",
        "source_url": "https://www.gov.uk/income-tax-rates",
        "source_date": "2026-10-01",
        "retrieved": "2026-11-11"
      },
      "income_tax": {
        "ruk": {
          "name": { "fr-FR": "Angleterre, pays de Galles et Irlande du Nord", "en-GB": "England, Wales and Northern Ireland" },
          "bands": [
            { "id": "basic", "name": { "fr-FR": "Taux de base", "en-GB": "Basic rate" }, "to": 37700, "rate": 20 },
            { "id": "higher", "name": { "fr-FR": "Taux supérieur", "en-GB": "Higher rate" }, "to": 125140, "rate": 40 },
            { "id": "additional", "name": { "fr-FR": "Taux additionnel", "en-GB": "Additional rate" }, "to": null, "rate": 45 }
          ],
          "rule": "Band limits are taxable income above the Personal Allowance (PAYE threshold). Wales uses the same rates and bands for 2026 to 2027.",
          "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_date": "2026-09-01",
          "retrieved": "2026-11-11",
          "see_also": ["https://www.gov.uk/income-tax-rates", "https://www.gov.uk/welsh-income-tax"]
        },
        "scotland": {
          "name": { "fr-FR": "Écosse", "en-GB": "Scotland" },
          "bands": [
            { "id": "starter", "name": { "fr-FR": "Taux de départ", "en-GB": "Starter rate" }, "to": 3967, "rate": 19 },
            { "id": "basic", "name": { "fr-FR": "Taux de base", "en-GB": "Basic rate" }, "to": 16956, "rate": 20 },
            { "id": "intermediate", "name": { "fr-FR": "Taux intermédiaire", "en-GB": "Intermediate rate" }, "to": 31092, "rate": 21 },
            { "id": "higher", "name": { "fr-FR": "Taux supérieur", "en-GB": "Higher rate" }, "to": 62430, "rate": 42 },
            { "id": "advanced", "name": { "fr-FR": "Taux avancé", "en-GB": "Advanced rate" }, "to": 125140, "rate": 45 },
            { "id": "top", "name": { "fr-FR": "Taux maximal", "en-GB": "Top rate" }, "to": null, "rate": 48 }
          ],
          "rule": "Band limits are taxable income above the Personal Allowance (PAYE threshold); with the standard allowance they are £12,571 to £16,537 (19%), £16,538 to £29,526 (20%), £29,527 to £43,662 (21%), £43,663 to £75,000 (42%), £75,001 to £125,140 (45%) and over £125,140 (48%) of income.",
          "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_date": "2026-09-01",
          "retrieved": "2026-11-11",
          "see_also": ["https://www.gov.uk/scottish-income-tax"]
        }
      },
      "national_insurance": {
        "category": "A",
        "thresholds": {
          "monthly": { "primary": 1048, "upper": 4189 },
          "weekly": { "primary": 242, "upper": 967 },
          "yearly": { "primary": 12570, "upper": 50270 }
        },
        "main_rate": 8,
        "upper_rate": 2,
        "rule": "Employee (primary) Class 1 contributions, category A: 0% up to the primary threshold, 8% from the primary threshold to the upper earnings limit, 2% above, worked out on each pay period's earnings with that period's thresholds (exact percentage method), the payday's contribution rounded to the nearest penny with an exact half penny rounded down.",
        "rounding": "nearest penny, exact £0.005 rounded down (HMRC CWG2 2026 to 2027, section 2.7.5)",
        "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_date": "2026-09-01",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.gov.uk/national-insurance/how-much-you-pay",
          "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"
        ]
      },
      "student_loans": {
        "plans": {
          "plan1": { "name": { "fr-FR": "Plan 1", "en-GB": "Plan 1" }, "rate": 9, "thresholds": { "yearly": 26900, "monthly": 2241.66, "weekly": 517.30 } },
          "plan2": { "name": { "fr-FR": "Plan 2", "en-GB": "Plan 2" }, "rate": 9, "thresholds": { "yearly": 29385, "monthly": 2448.75, "weekly": 565.09 } },
          "plan4": { "name": { "fr-FR": "Plan 4", "en-GB": "Plan 4" }, "rate": 9, "thresholds": { "yearly": 33795, "monthly": 2816.25, "weekly": 649.90 } },
          "plan5": { "name": { "fr-FR": "Plan 5", "en-GB": "Plan 5" }, "rate": 9, "thresholds": { "yearly": 25000, "monthly": 2083.33, "weekly": 480.76 } }
        },
        "postgraduate": { "name": { "fr-FR": "Prêt de troisième cycle", "en-GB": "Postgraduate Loan" }, "rate": 6, "thresholds": { "yearly": 21000, "monthly": 1750, "weekly": 403.84 } },
        "rule": "Each pay period: rate × (pay − that period's threshold), rounded down to the whole pound. A Postgraduate Loan deduction is worked out separately and added.",
        "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_date": "2026-09-01",
        "retrieved": "2026-11-11",
        "see_also": ["https://www.gov.uk/repaying-your-student-loan/what-you-pay"]
      },
      "minimum_wage": {
        "hourly": 12.71,
        "name": { "fr-FR": "National Living Wage (21 ans et plus)", "en-GB": "National Living Wage (aged 21 and over)" },
        "rule": "Hourly rate for workers aged 21 and over from 1 April 2026; lower rates apply under 21 and to apprentices. Used for a warning only.",
        "valid_from": "2026-04-01",
        "valid_until": null,
        "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "source_date": "2026-09-01",
        "retrieved": "2026-11-11"
      }
    }
  }
}