Day Rate to Salary Converter and TJM Calculator (France)

From day rate to net pay: French micro, EURL or SASU

The tool multiplies your day rate by the number of billed days, deducts the social contributions of the chosen French status (25.8% of turnover for a BNC micro-business in 2026), your expenses and an income tax estimate, then divides by 12. At €400 a day over 200 days, about €3,380 a month remains as a micro-business, €3,230 with an EURL and €2,570 with a SASU.

Calculations by status

• Micro-business (BNC): contributions = turnover × (25.6% + 0.2% training levy), or turnover × (19.2% + 0.2%) if you tick the ACRE box. Income tax is estimated as marginal rate × 66% of turnover (flat 34% allowance). Your actual expenses come off the net but reduce neither contributions nor tax.
• EURL or sole trader on actual profit (TNS): the available amount (turnover − expenses) is divided by 1.45, i.e. contributions of about 45% of net pay. Tax is computed on 90% of that pay (10% allowance).
• SASU (president taxed as an employee): the available amount is divided by 1.82, about 82% of charges relative to net, with the same 10% allowance before tax.
• Portage salarial: 48% of the available amount is kept as net salary before tax (management fees of about 7% plus contributions), with the same 10% allowance before tax.

In "Target net income → day rate" mode, the calculation runs the other way: day rate = (target net × 12 + annual expenses) ÷ (1 − charges rate) ÷ billed days, rounded up to the euro. For €3,000 net a month, €2,400 of expenses, 22% charges and 210 days, you need €235 a day, i.e. €49,231 of revenue.

The equivalent permanent-contract (CDI) gross salary is the annual after-tax net divided by 0.75.

Worked example

€400 a day, 200 days, €3,000 of expenses, 30% marginal rate: turnover is €80,000. As a micro-business, contributions are €20,640 and estimated tax €15,840 (30% of €52,800), leaving €40,520 a year, or €3,377 a month, roughly a €54,030 gross salary. The EURL leaves €3,230 a month and the SASU €2,574.

Assumptions and limits

• The marginal rate is applied to all taxable income, which overstates tax compared with the progressive scale. The flat-rate withholding option is not offered.
• The micro-business turnover ceiling is not checked: the default (€550 × 200 days = €110,000) would exceed it.
• EURL and SASU ratios are averages, with no dividends, corporate tax or minimum contributions.
• The CDI equivalent divides an after-tax net by a pre-tax net/gross ratio, so it understates the gross salary needed.

These are French rules, shown as an estimate that does not replace an accountant's advice.

Sources and dates: 25.6% overall rate for BNC micro-entrepreneurs under the general scheme, in force since 1 January 2026 (Entreprendre Service Public news item of 27 February 2026); 19.2% rate with ACRE for businesses created since 1 July 2026 (decree no. 2026-69); 0.2% training levy for liberal professions (French Labour Code, article L6331-48); 34% micro-BNC allowance (minimum €305) and €83,600 ceiling for 2026 receipts (service-public sheet F23267) (checked on 14/10/2026).

Freelancer hourly rate in Germany (Stundensatz Freiberufler)

The "Freelancer hourly rate (Germany)" mode starts from your target annual net income and searches by iteration (bisection) for the profit that leaves exactly that net after health and long-term care insurance, optional pension insurance, 2026 income tax and the solidarity surcharge. Revenue is that profit plus business expenses. Billable hours = (261 weekdays in 2026 − vacation − public holidays − sick days) × hours per day × (1 − non-billable share). The hourly rate is revenue divided by billable hours, rounded up to the cent.

• Voluntary statutory health insurance: 14.6% with sickness benefit (14.0% without), plus the fund's supplementary rate (2026 average: 2.9%), on profit, with a contribution base of at least €1,318.33 and at most €5,812.50 a month. Long-term care insurance: 3.6%, or 4.2% for people without children aged 23 or over.
• Pension insurance: optional for most freelancers (Freiberufler), compulsory for some occupations (self-employed teachers, midwives, people working for a single client). Choose the standard contribution of €735.63 a month, or 18.6% of profit between €112.16 and €1,571.70 a month.
• Income tax: basic tariff of § 32a EStG for 2026 (basic allowance €12,348), on profit minus deductible insurance contributions and a €36 flat allowance. The solidarity surcharge (5.5%) only applies above €20,350 of income tax.
• No trade tax (Gewerbesteuer): it only applies to commercial businesses as defined by the income tax act (§ 2 GewStG), and § 15(2) EStG excludes liberal professions, which are taxed under § 18 EStG.

Checked example: €36,000 net a year, €3,000 of expenses, 30 vacation days, 7 public holidays, 10 sick days, 8 hours a day and 20% non-billable time give 1,369.6 billable hours. With sickness benefit, no children and no pension insurance, you need €57,390 of profit (€10,043 health insurance, €2,410 long-term care, €8,936 income tax on taxable income of €45,301), i.e. €60,390 of revenue and €44.10 an hour excluding VAT. The income tax matches the German Federal Ministry of Finance calculator (bmf-steuerrechner.de). The calculation assumes a single person without church tax.

Sources (checked on 22/10/2026): § 32a EStG tariff applicable from 2026; §§ 3 and 4 SolZG; Sozialversicherungs-Rechengrößenverordnung 2026 of 24 November 2025 (reference value €3,955, ceilings €69,750 and €101,400); §§ 240, 241 and 243 SGB V; average supplementary rate published by the Federal Ministry of Health on 7 November 2025; long-term care rate in force since 1 January 2025 (Federal Ministry of Health); Deutsche Rentenversicherung values as of 1 July 2026.

Frequently Asked Questions

What contribution rate and turnover ceiling apply to a BNC micro-business in 2026?

Since 1 January 2026, a French liberal micro-entrepreneur under the general scheme pays 25.6% of turnover, up from 24.6% in 2025, plus a 0.2% training levy. The tool therefore applies 25.8%: on €80,000 of turnover, contributions come to €20,640. The scheme is only open below the €83,600 ceiling for services in 2026, about 152 billed days at €550: the default settings (200 days, €110,000) exceed it, but the tool does not flag this.

Why does a SASU leave less net income than an EURL at the same day rate?

A SASU president pays contributions like an employee, and the tool assumes about 82% of charges relative to net pay (division by 1.82), against about 45% for a self-employed EURL manager (division by 1.45). At €400 a day over 200 days with €3,000 of expenses, that gives €2,574 net a month with a SASU against €3,230 with an EURL. Dividends, which often change the comparison, are not modelled.

Are my business expenses deducted as a micro-business?

Not for contributions or tax: under micro-BNC, tax is charged on 66% of turnover whatever your actual expenses (flat 34% allowance). The tool still subtracts your expenses from the final net because you pay them. If your expenses exceed 34% of turnover, the flat allowance is then lower than your actual costs.

How is the equivalent CDI gross salary calculated?

The tool divides your annual after-tax net by 0.75, a common net-to-gross ratio for a French executive salary. With €40,520 net a year, it shows about €54,030 gross. Since an employee also pays income tax, this figure understates the gross salary that would really leave the same net.

What day rate do I need to earn €3,000 net a month?

In "Target net income → day rate" mode, with €2,400 of annual expenses (€200 a month), 22% charges and 210 billed days, the tool gives a day rate of €235 for €49,231 of annual revenue. At the 2026 rate for a French liberal micro-entrepreneur (25.8% including the training levy), you need €247. This net is before income tax unless you include it in the rate. Expenses are added to the target net before dividing by (1 − charges rate), so €200 of expenses a month requires 2,400 ÷ 0.78 = €3,077 of revenue a year at 22%. This mirrors the French micro-business, where contributions are due on all revenue, expenses included.

How is portage salarial calculated?

The tool keeps 48% of turnover after expenses as net salary before income tax, as it assumes management fees of about 7% on top of employee and employer contributions. At €550 a day, 205 days and €8,000 of expenses, that gives €50,280 net a year, i.e. €4,190 a month at a 0% marginal rate and about €67,040 gross as a CDI equivalent. In return, the consultant is an employee and is covered by unemployment insurance.

How do I calculate a freelancer's hourly rate (Stundensatz) in Germany?

In "Freelancer hourly rate (Germany)" mode, enter the annual net income you want. For €36,000 net, €3,000 of expenses, 30 vacation days, 7 public holidays, 10 sick days, 8 hours a day and 20% non-billable time, you get 1,369.6 billable hours. With statutory health insurance including sickness benefit, no children and no pension insurance, you need €60,390 of revenue, i.e. €44.10 an hour excluding VAT.

What does a German freelancer (Freiberufler) pay in 2026, and why no trade tax?

With voluntary statutory health insurance, a Freiberufler pays 14.6% with sickness benefit (14.0% without), plus the fund's supplementary rate (2.9% on average), and 3.6% long-term care insurance (4.2% without children from age 23), on profit, with a contribution base of at least €1,318.33 and at most €5,812.50 a month. Pension insurance is usually optional (standard contribution €735.63 a month). On top come income tax under the 2026 tariff and the solidarity surcharge above €20,350 of tax. There is no trade tax (Gewerbesteuer): a liberal profession is not a commercial business (§ 15(2) EStG).

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