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Commercial Regulation

France France Salaire

French payroll regulation covering Sécurité Sociale (Maladie, Vieillesse, Allocations familiales, AT/MP, Chômage), AGIRC-ARRCO T1/T2 (CEG, CET, APEC), CSG/CRDS three-way split, PAS (Prélèvement à la source — barème/individual/neutral), RGDU (ex-Fillon) with unit-tested algorithm, Overtime Macron exemption, DSN NEODeS P26V01 — 5 reports including DSN XML.

DSN P26V01 RGDU Unit-Tested v1.0-beta
84
Wage Types
5
Reports
14
Cases
44
Integration Tests
Regulation Overview
FR.Salaire · 2026
Core regulation + 6 versioned data regulations (Parametres · Retraite · PAS · Prevoyance · DSN · EpargneSalariale)
Sécurité Sociale — Employee (AN)
Vieillesse plafonnée (T1 ≤ PMSS)6,90%
Vieillesse déplafonnée (Total)0,40%
CSG déductible (98,25% × Brut)6,80%
CSG non-déductible + CRDS2,40% + 0,50%
AGIRC-ARRCO T1 + CEG T13,15% + 0,86%
AGIRC-ARRCO T2 + CEG T2 + CET8,64% + 1,08% + 0,14%
APEC (cadres only, T1)0,024%
Sécurité Sociale — Employer (AG)
Maladie (réduit ≤ 2,5 SMIC)7,00%
Vieillesse plafonnée / déplafonnée8,55% / 1,90%
Allocations familiales (réduit / plein)3,45% / 5,25%
Chômage UNEDIC (≤ 4×PMSS)4,05%
AT/MP + CSA + FNALcompany-specific + 0,30% + 0,10%/0,50%
AGIRC-ARRCO T1/T2 + CEG + CET + APEC4,72% / 12,95% + 1,29%/1,62% + 0,21% + 0,036%
PAS — Prélèvement à la Source (CGI Art. 204A)
MéthodeTaux individualisé DGFIP / Barème défaut / Taux neutre
Base imposableBrutSalarial − Cotisations salariales (incl. CSG déductible)
RGDU (ex-Fillon) ≤ 3×SMICC = ½×(3×SMIC/RAB − 1)^1,75 · unit-tested
PASS / PMSS / SMIC horaire€47.100 / €3.925 / €12,06
PASS €47.100 PMSS €3.925 SMIC €12,06/h CSG/CRDS 3-Split AGIRC-ARRCO T1/T2 CEG + CET APEC Cadre PAS Barème RGDU ex-Fillon Macron Overtime Prévoyance Mutuelle Intéressement PEE/PERCO Congés payés CDD Indemnité Rupture conv. Alsace-Moselle Avantage véhicule FraisTransport DSN XML P26V01 NEODeS
Certification Requirements
Required Registrations & Filing Certifications
Customer responsibility — Payroll Engine provides calculation results, not filing
Filing & Data Registrations
DSN (Déclaration Sociale Nominative)Mandatory monthly declaration — Net-entreprises.fr account required
URSSAFEmployer registration — SIREN / SIRET required
DGFiP (PAS)Prélèvement à la source registration via Net-entreprises or DSP2

Payroll Engine computes gross-to-net results. DSN submission requires a Net-entreprises account and SIRET registration with URSSAF and is the sole responsibility of the deploying entity.

Deployment & Compliance
Flexible Deployment
Standalone France or multi-country via Consolidation cluster
France Only
  • 6 versioned data regulations
  • RgduAlgorithm unit-tested (xUnit)
  • 37 integration tests + 4 intramonth
  • SMIC + PASS validation guards
Multi-Country
  • WT 7900–7960 consolidation interface
  • Cross-country reports
  • DSN XML (NEODeS P26V01) export
Regulation Stack
L1FR.Salairecore regulation
L2Data.Parametres.2026SS rates · PASS · SMIC · RGDU
L2Data.Retraite.2026AGIRC-ARRCO T1/T2 · CEG · CET · APEC
L2Data.PAS.2026Barème PAS · taux neutre · taux défaut
L2Data.Prevoyance / DSN / Epargneprovider rates · DSN mapping · PEE ceilings
L3Provider.MyCompanyAT/MP rate · mutuelle · effectif
L4Regulation.ConsolidationCOM interface
Cases & Reports
14 cases + 5 reports (incl. DSN XML)
Reports (5)
🖨️BulletinDePaie — Fiche de paie (Art. R3243-1 C. trav.)PDFMonthly · Employee
🖨️JournalDePaie — Livre de paie cumulatifPDFPeriod · Internal
🖨️ÉtatDesCharges — Employer charge summaryPDFMonthly · Internal
🖨️DéclarationDSN — DSN summary reportPDFMonthly · URSSAF
📄DéclarationDSN_XML — NEODeS P26V01XMLMonthly · URSSAF
Regulation details for partners
Wage type architecture · case model · data satellites · test catalogue

The full regulation design is available to PayrollEx partners in the partner portal. For access, evaluation or pricing, get in touch.

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