Umbrella employment: your net salary from your day rate
Day rate, days billed, your contract’s management fee: the calculator follows the money down to net salary, then after tax.
Figures checked by Radif Partners · Editorial policy · How we calculate
Take-home per month
€3,316
net salary €3,830 a month before tax
| Turnover billed | €90,000 |
|---|---|
| Management fee (8.0 %) | − €7,200 |
| Employer cost of salary | €82,800 |
| Gross salary | €58,114 |
| Employer and employee contributions | − €36,842 |
| Net salary before tax | €45,958 |
| Income tax | − €6,160 |
| Take-home for the year | €39,798 |
| Same turnover as a micro-enterprise (BNC) | over the ceiling |
Step-by-step calculation
- €450 × 200 days = €90,000 billed by the umbrella company.
- After fees, €82,800 fund the salary: this is the employer cost including employer contributions (unemployment insurance included).
Estimate only, using 2026 Urssaf rates and the 2026 tax scale, not tax advice: only the Urssaf and the tax office set your actual amounts. How we calculate
Under portage salarial, France’s umbrella employment, the client pays the umbrella company, which keeps its management fee, reimburses your business expenses and turns the rest into salary: employer cost, employer contributions, gross pay, employee contributions, net pay. The umbrella employee always counts as an executive (cadre), pays into unemployment insurance and cannot earn less than €2,517.13 gross a month according to service-public, with a reserve of 10 % of base salary for gaps between assignments on a permanent contract. At €450 a day over 200 days, €90,000 billed, with an 8 % fee, €82,800 is left to fund the salary: €58,114 gross and €3,830 net a month before tax, €3,316 after tax for a single person. Contributions come from the model published by the Urssaf, including contribution reductions.
Where the money goes
The client pays the price of the job to the umbrella company. It keeps its management fee, set in the contract (service-public, sheet F31620), and reimburses your expenses against receipts. What is left funds your salary: the employer cost, including employer contributions. The calculator turns that cost into gross and then net pay with a salary grid computed by the model the Urssaf publishes, for an executive on a permanent contract: unemployment insurance, supplementary pension, executive provident cover and contribution reductions included.
| Step | Amount a year |
|---|---|
| Turnover billed | €90,000 |
| Management fee (8%) | €7,200 |
| Employer cost of salary | €82,800 |
| Gross salary | €58,114 |
| Net salary before tax | €45,958 |
| Net after tax, single | €39,798 |
Rules specific to umbrella employment
An umbrella employee is an executive regardless of seniority. Gross monthly pay cannot fall below €2,517.13, and a permanent contract builds a reserve of 10 % of the last assignment’s base salary for periods without a client. A fixed-term umbrella contract cannot exceed eighteen months including renewals. The calculator warns you when an assignment cannot fund the minimum.
To compare with self-employment, see umbrella or micro-enterprise and the day rate calculator, which puts all five set-ups side by side.