# Does someone have a good site to recommend, for understanding all the fields of a French paycheck?



## calin-m (Nov 21, 2021)

I looked around and found quite a few sites, mostly belonging to the French government, but none with all the fields (and explanation of what they are), as my recent paycheck has. Does anyone have a good source of such, or is it ok to post all fields with at least one entry, here, for maybe someone to explain what those are?!? I am interested not only in understanding what I "take home", but also the tax implications, especially as some of these may/would also have to go to Uncle Sam.


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## EuroTrash (Sep 3, 2013)

As I understand it, the only figure that relates to income tax is the "net imposable' at the bottom. Which is in fact the same as your take-home pay.
Or that's how it seems to be in my case.

The deductions are the various social charges and they will depend on your role. I once had to spend an extraordinary lot of time and energy drilling down into payslip deductions (I was assigned a payslip to translate into English so I had to try and convey what each item was) and to be frank I didn't feel I'd learned anything of great interest at the end of it. Although I do remember thinking that the "intempéries" fund is a good idea - having a proper system in place to deal with the times where civil engineers and other people who work outside can't perform their activities because of bad weather etc. There's nothing like that in the UK as far as I know.

EDIT Have you tried this website French Payslip explained | My Payroll Pro France ? Looks helpful.


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## Clic Clac (Aug 15, 2011)

EuroTrash said:


> Although I do remember thinking that the "intempéries" fund is a good idea - having a proper system in place to deal with the times where civil engineers and other people who work outside can't perform their activities because of bad weather etc. *There's nothing like that in the UK as far as I know.*


Fishermen (Fisherpersons ?) used to be able to 'sign on' for those days when they couldn't put to sea. 

Occasionally one boat would risk it but they would be very unpopular when they returned as all the other crews would then be refused a payment for the day. 

*Quoted from Clicky's department of stored useless information. 😅🤗


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## EuroTrash (Sep 3, 2013)

From what I remember, all employers in the BTP sector and maybe other sectors, and possibly employees as well - can't remember - pay monthly cotisations into this intemperies fund, so in effect the sector(s) affected are looking after themselves and have a fund to draw on when necessary to look after their workers, without making any claims on the public purse. I don't know if fisherpersons are in the same fund or have a separate fund or what, I was only looking into it from a construction industry point of view. But I did think it sounded sensible..


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## Bevdeforges (Nov 16, 2007)

EuroTrash said:


> As I understand it, the only figure that relates to income tax is the "net imposable' at the bottom. Which is in fact the same as your take-home pay.
> Or that's how it seems to be in my case.


Unfortunately, that's not really the case any more. Without going into mind numbing detail, consider things like the deductible vs. non-deductible portions of the CSG-CRDS. The deductible portion of it is deducted from the "net imposable" whereas the non-deductible isn't. The other "gotcha" on that is that the 10% (or whatever it is these days) abatement for personal expenses is also deducted up front in figuring your "net imposable" though you do get that paid out to you each month. 

Some of the social insurance deductions are figured on your gross, while others are figured based on 90% of your gross pay (doesn't affect your net imposable figure, but if you're trying to figure out the deductions while you're at it, it helps to know that).

As far as US tax implications are concerned, you report your gross income (before all the deductions) on your US tax returns, including any bonuses or other income items. Basically, none of your payroll deductions are deductible for US tax purposes. (Compared to "most" of your payroll deductions being deductible for French tax purposes - and most of those are actually deducted in calculating your "net imposable.") Obviously, the French "net imposable" is totally irrelevant for the US tax forms. You basically report just the gross pay amounts and then apply the US deductions as per the tax instructions.


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## calin-m (Nov 21, 2021)

Bevdeforges said:


> As far as US tax implications are concerned, you report your gross income (before all the deductions) on your US tax returns, including any bonuses or other income items. Basically, none of your payroll deductions are deductible for US tax purposes. (Compared to "most" of your payroll deductions being deductible for French tax purposes - and most of those are actually deducted in calculating your "net imposable.") Obviously, the French "net imposable" is totally irrelevant for the US tax forms. You basically report just the gross pay amounts and then apply the US deductions as per the tax instructions.


Thanks for all the answers, so far, and two more questions related to the above statement: 
1. where is the alleged double taxation avoidance agreement between France and US, then, if the report of income to IRS references the gross?
2. do you have to start paying US taxes upon receipt of French paycheck, or is it acceptable to pay them all when they're due (April of following year)? There is a requirement for tax "gradual" payments throughout the year, in the US, as it is not acceptable to owe uncle Sam above a certain amount, isn't it?


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## Bevdeforges (Nov 16, 2007)

OK - logical questions.

1. Depends on the sources of your income, but for salary payments, you either take the Foreign Earned Income Exclusion (form 2555) or the Foreign Tax Credit (form 1116). The FEIE allows you to exclude your foreign wage and salary income (up to specified limits - but we're talking over $100,000 here) from your tax calculation - and the FTC allows you to offset what your paid as income tax in France (on your salary income) against your US taxes on that income. (See IRS Publication 54 on the IRS website for details.)

2. If you make less than the FEIE limit, there is no need to make IRS estimated payments. The same can be said of the FTC, though the way to do that is a little bit trickier (since you may not know exactly how much French income tax you'll pay on your French salary). Again, see Publication 54 for the details.


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