Wage Portage Charges 2026: Full Rate Scale and Net Pay Calculation

You're weighing wage portage against a company or the micro-entreprise, and the same question always comes up: where does the money go between the client's invoice and your bank transfer? The answer sits almost entirely in wage portage charges. The good news: they take a few steps to calculate.

Wage portage charges are calculated after the management fees: on the remaining revenue, the portage company pays about 33% in employer contributions, then withholds around 22% in employee contributions on gross pay. Roughly half of your revenue is left as net pay before income tax.

Are you a consultant or freelancer? Estimate your net pay in 2 minutes from your day rate with the WEEPO salary simulator instead of recalculating every rate by hand.

Key figures for wage portage charges in 2026

Charges in wage portage are the social contributions of an executive employee: an employer share, deducted from your revenue, and an employee share, withheld from your gross pay. Here are the figures to keep, each one quotable on its own.

• 2026 monthly social security ceiling (PMSS): €4,005 a month, or €48,060 a year (Paris Île-de-France Chamber of Commerce, Éditions Tissot).
• Health, maternity, disability, death: 13% employer contribution on gross pay.
• Capped old-age pension: 8.55% employer side and 6.90% employee side, up to €4,005 gross a month.
• Uncapped old-age pension: 2.11% employer side, 0.40% employee side, on all gross pay.
• Family allowances: 5.25% employer contribution.
• Unemployment insurance: 4.00% employer side up to €16,020 gross a month, no employee share.
• CSG and CRDS: 9.20% CSG (2.40% non-deductible, 6.80% deductible) and 0.50% CRDS, on 98.25% of gross pay.
• Industry rule of thumb: about 33% employer charges, then 22 to 23% employee charges (Jump guide).
• WEEPO fees: 3% management fees, capped at €550 per mission, plus 2% additional fees.
• IDCC 3219 collective agreement: 10% financial reserve on open-ended contracts, minimum salary of 75% of PMSS for a senior consultant, or €3,003.75 gross a month.
• WEEPO Barometer 2026: median day rate of €526, median revenue of €10,260 and median net salary of €4,200 a month.

Who pays employer charges in wage portage?

The portage company pays employer charges, but they're taken from your revenue. The client pays the invoice, the company deducts its fees, then works out the gross pay it can give you once those contributions are settled. You never see them as a separate expense on your payslip.

Employer charges on gross pay: 2026 rates

The rates below come from the January 1, 2026 social charges sheet published by the Paris Île-de-France Chamber of Commerce. They apply to an executive employee, as in portage. Work accident contributions (variable rate) and the transport levy (by zone) come on top in some cases.

What employee charges are withheld from your gross pay?

Employee charges are the contributions withheld directly from your gross salary, before net pay is paid out. They're lighter than the employer share: about 22 to 23% of gross pay according to the Jump guide, with CSG and CRDS as the most visible items. No unemployment contribution at this level.

Wage portage charges: from revenue to net pay, step by step

To calculate your charges, start from the invoiced revenue, subtract the management fees, apply employer charges to get gross pay, then subtract employee charges to reach net pay before tax. Four lines are enough. Take a consultant who invoices €10,000 in a month.

On €10,000, WEEPO fees come to €500: €300 of management fees (3%, under the €550 cap) and €200 of additional fees (2%). The calculation base falls to €9,500. With the Jump guide's rules of thumb (33% employer, 22% employee), you get the table below. It's an illustration: real rates depend on your profile.

Real data is lower. The WEEPO Barometer shows median revenue of €10,260 for a median net of €4,200 a month, about 41%. The gap with the illustration can be explained by the 10% financial reserve on open-ended contracts and by professional expenses, covered in our guide to professional expenses in wage portage.

What does this change for a consultant or freelancer?

For a consultant, portage charges buy executive employee status: pension, health cover, provident insurance and unemployment rights. A SASU president doesn't pay into unemployment insurance. So charges aren't a pure cost: they're the price of protection you'd otherwise fund yourself.

The WEEPO 2026 Barometer, built on 20,000 payslips of portage consultants, shows a median day rate of €526 (half of consultants sit between €450 and €600). To go from day rate to net pay, read daily rate to net salary. To compare with a company, see wage portage or SASU at a €500 day rate.

The framework is set by the wage portage collective agreement: with a PMSS of €4,005, the minimum salary in wage portage 2026 is €3,003.75 gross a month for a senior consultant, and €3,404.25 for an expert (85%). The financial guarantee in wage portage also protects your wages if the company fails.

Want to run your own numbers? See how wage portage works at WEEPO, a wage portage company holding the Zero Hidden Fees label from Fedep's.

Method and sources

Contribution rates come from the Paris Île-de-France Chamber of Commerce sheet on social charges at January 1, 2026 (updated 25/06/2026). The €4,005 PMSS is confirmed by Éditions Tissot. The 33% and 22 to 23% rules of thumb come from Jump's guide to wage portage charges. Barometer figures cover WEEPO portage consultants only. Cite this page: Source: WEEPO, Wage portage charges 2026, 2026, weepo.fr/en/blog/charges-portage-salarial.

Frequently asked questions

How much are charges in wage portage?

Expect about 33% employer charges on the base left after fees, then 22 to 23% employee charges on gross pay. In total, net pay is roughly half of revenue, before income tax.

Who pays employer charges in wage portage?

The portage company pays them to the social bodies, but they're taken from your revenue. They reduce the gross pay you can receive.

Is there an unemployment contribution in wage portage?

Yes. The employer share is 4.00% of gross pay up to €16,020 a month, with no employee share. It's what opens your unemployment rights as a portage employee.

Are charges the same from one portage company to another?

Statutory rates are identical for all. What changes are management fees, health cover and provident insurance. So compare the total withheld, not just the advertised percentage.

Does portage cost more than a SASU for a consultant?

Charges are more visible in portage, but they fund full cover. The answer depends on your day rate and worked days: the simulator gives the exact net pay.

Key takeaways

• Charges are calculated after management fees, in two steps: employer then employee.
• Rule of thumb: 33% employer and 22 to 23% employee, leaving roughly half of revenue as net pay before tax.
• The 2026 PMSS is €4,005 and anchors most ceilings.
• The WEEPO Barometer shows a median net of €4,200 on €10,260 of revenue.
• For your exact day rate, use the simulator rather than an average.

Related articles

• Daily Rate to Net Salary: What You Really Keep in 2026
• Wage Portage or SASU: Which Fits a €500 Day Rate in 2026?
• Professional Expenses in Wage Portage: Full 2026 Guide