What is the annual tax exemption ceiling on French overtime pay?

Overtime earnings are fully exempt from individual income tax up to a statutory cap of 7,500 € net taxable income per employee per calendar year.

Do employees get social security discounts on overtime in France?

Yes, employees receive an automatic reduction in statutory pension contributions equal to up to 11.31% of the gross overtime earnings.

フランス2026年最新版金融・投資

France Overtime Pay & Tax Exemption Calculator 2026

Calculate statutory overtime compensation in France under Labor Code Article L.3121-28 (25% premium for first 8 hours, 50% premium thereafter), personal income tax exemption up to 7,500 €/year, and social security pension contribution reductions (11.31%) in EUR (€).

給与・月給計算給与計算・控除労働・雇用法

計算結果

Taux Horaire Base Eur

€19.78

入力パラメータ

Gross Monthly Base Salary

€

クイック選択:

Overtime Hours at 25% Premium

クイック選択:

Overtime Hours at 50% Premium

クイック選択:

Taux Horaire Base Eur

€19.78

Gain Brut Heures Sup Eur

€257.14

Reduction Cotisations Salariales Eur

€29.08

Gain Net Heures Sup Eur

€229.65

Salaire Total Avec Heures Sup Eur

€3,257.14

This tool calculates statutory overtime rates and fiscal exemptions under Articles L.3121-28 and L.241-17 of the French Labor and Social Security Codes.

本計算機は、一般的な財務試算、計画および参考を目的とした数学的モデルです。算出結果はお客様の入力値および標準計算式に基づくものであり、拘束力のある金融・税務・投資の助言を構成するものではありません。財務上の決定を行う前に、必ず専門家にご相談ください。

Official Statute: Code du travail (Art. L. 3121-28 et suivants - Majoration de 25% pour les 8 premières heures, 50% au-delà) & CGI (Art. 81 quater - Exonération fiscale)Last Verified: 2026-08-31

計算方法と根拠

Base Hourly Wage = Gross Monthly Salary / 151.67 hours. Premiums: 25% (36th to 43rd weekly hour), 50% (44th+ hour). Tax exemption up to 7,500 € annually + 11.31% employee pension charge rebate.

よくある質問 (FAQ)

Under default statutory labor rules, the first 8 weekly overtime hours (hours 36 to 43) carry a 25% premium, and any hours beyond 43 carry a 50% premium.

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France Overtime Pay & Tax Exemption Calculator 2026

入力パラメータ

計算方法と根拠

よくある質問 (FAQ)

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