The difference between gross salary and net salary can vary significantly from one country to another, due to the social contribution systems and tax frameworks specific to each State. For cross-border workers, it is essential to fully understand these differences in order to concretely assess their actual remuneration. The examples below present the main rules applicable in several neighboring countries, as well as minimum wage levels and the tools available to estimate net salary.
In France
For a full-time schedule of 35 hours, the monthly gross minimum wage (SMIC) amounts to €1,823.03, while the estimated monthly net SMIC is €1,443.11 as of January 1, 2026.
However, to obtain an indicative estimate of your net salary, it is recommended to use an official simulator: Simulateur – Calcul du salaire brut/net – Code du travail numérique
NB: the results are provided for guidance only and do not replace a precise calculation on a payslip.
Please consult this page for more information: Rémunération en France et salaire minimum (SMIC)
In Luxembourg
The social minimum wage (SSM) in Luxembourg varies notably depending on the employee’s qualification status:
for an unqualified worker aged 18 or over, the monthly gross minimum wage for full-time work is €2,703.74;
for a qualified worker, the monthly gross minimum wage for full-time work is €3,244.48.
To make a precise and personalized estimate of your net salary from your gross salary, you can use the official simulator developed by BDO Luxembourg. It will provide you with a reliable estimate of your monthly net salary as well as an overview of the contributions and taxes deducted: Simulation : introduction.
For further details, please refer to this page: Salaire minimum Luxembourg (SSM – SMIC) – Frontaliers Grand Est.
In Germany
Since January 1, 2026, the minimum wage in Germany is €13.90 gross per hour.
To obtain a precise and personalized estimate of your net salary from your gross salary, we recommend using the following official simulator: Lohn- und Einkommensteuerrechner:Startseite.
For more information, we recommend consulting this page: Salaire minimum en Allemagne et éléments de rémunération.
In Belgium
The amount of the guaranteed average minimum monthly income (RMMMG) varies according to the age of the salaried worker. As of April 1, 2026, it is, for all employees over 18 years old, at least €2,189.81 gross per month.
To obtain the net salary, i.e. the amount actually received by the worker, it is necessary to deduct personal social security contributions and withholding tax from the gross salary.
Social security contributions, set at 13.07% in the private sector and paid to the ONSS, finance social security (pensions, healthcare, etc.). Withholding tax constitutes an advance on income tax, calculated on the salary after deduction of social security contributions and varying according to the worker’s personal situation.
To date, Belgian administrations do not provide employees with an official simulator to directly convert gross salary into net salary.
If you would like more information, please consult this page: Rémunération et Salaires en Belgique – Frontaliers Grand Est.
