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Wages and salaries
Definition
Wages and salaries constitute the payment of the work agreed upon between an employee and his employer.
The gross salary corresponds to the total of the sums received by the employee under his work contract prior to any deduction of compulsory contributions.
The net salary (after social contributions) is the salary actually received by the employee. It is net of all social contributions (including the general social contribution, CSG, and the social debt repayment contribution, CRDS).Calculated in the private and semi-public sectors on the net disposable tax wage in the DADS. In the civil service, the wage is calculated from the Information system of civil service (SIASP).
Note
The main sources of information on wages are the following: the annual declarations of employment data (DADS), the survey into labour costs and wage structures (ECMOSS) and the survey of activity and labour employment conditions (ACEMO). The latter is carried out by the Research, Studies and Statistics Department (DARES) of the Ministry for Employment.
