The Difference Between Gross and Net Salary in Temporary Work: Complete Guide
19 June 2025 · 4 min reading time
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See job offersWhile the distinction between gross and net salary is fundamental for any employee, working in temporary employment (interim) introduces specific features that significantly enhance this understanding. Beyond the usual social contributions that transition gross salary to net, temps benefit from additional pay mechanisms inherent to the nature of their contract: the end-of-assignment bonus (IFM) and the paid leave compensation (ICCP). Although these are salary complements, they follow their own rules of calculation and taxation, which considerably affect the net amount received.
This article explores these interim-specific features to give you a clear and complete view of your final pay.
Gross Salary in Interim and Its Specific Components
The gross salary in temporary work represents the base pay before any deductions, and it's also the starting point for calculating the bonuses specific to this type of contract. While it includes an hourly rate and possible bonuses for overtime or specific duties (as with any employee), the key difference in interim lies in how it becomes the calculation basis for specific elements not found in a traditional contract.
This gross salary, outlined in your assignment contract, includes:
- Base hourly rate: Must be at least equal to what a permanent employee in the same position at the client company would earn.
- Possible bonuses: Overtime, night shifts, risk, cold or dirt premiums, etc., if applicable and subject to contributions.
This total gross amount then serves as the basis for social contributions and the interim-specific bonuses we’ll explore next.
Interim-Specific Bonuses: What Boosts Your Net Salary
What sets temporary work apart from permanent contracts (CDI or standard fixed-term contracts) is the addition of two major compensatory bonuses, paid at the end of the assignment. These bonuses aim to compensate for job instability and the lack of some benefits tied to stable employment.
End-of-Assignment Bonus (IFM)
Definition and purpose: The IFM (prime de précarité) compensates for the precarious nature of temporary employment. It is due at the end of each assignment (with rare exceptions such as immediate CDI hiring).
Calculation: Equals 10% of the total gross salary earned during the assignment, including any bonuses subject to contributions.
Taxation and deductions: The IFM is subject to social contributions (e.g., CSG/CRDS) and income tax, and is added to your gross salary to calculate these withholdings.
Paid Leave Compensation (ICCP)
Definition and purpose: Since temps do not accrue and take paid leave like CDI employees, the ICCP compensates for this gap.
Calculation: Equals 10% of the total gross salary, including the IFM.
Taxation and deductions: Like the IFM, the ICCP is subject to social charges and income tax, added to your gross salary.
💡 Both bonuses—IFM and ICCP—are paid with the final paycheck. They significantly increase your net pay, making the interim net salary much higher than the basic gross minus social contributions.
Real-Life Net Salary Calculation in Interim Work
To better understand how these specific features affect your final pay, here’s a simplified example. Deduction percentages are indicative averages.
Example: One-Month Assignment Ending
- Gross base salary: €2,000 (Includes base hourly wage × hours worked, plus any eligible bonuses)
Step 1: Calculate Interim Bonuses
- IFM (10%): €2,000 × 10% = €200
- ICCP (10%): (€2,000 + €200) × 10% = €220
- Total interim gross: €2,000 + €200 + €220 = €2,420
Step 2: Apply Social Contributions
- Approx. 22% of €2,420 = €532
Step 3: Net Salary Before Income Tax Withholding
- €2,420 – €532 = €1,888
Step 4: Income Tax Withholding (Assumed 5%)
- €1,888 × 5% = €94
Step 5: Final Net Salary Received
- €1,888 – €94 = €1,794
📌 Summary
- Initial gross base: €2,000
- Final net after IFM, ICCP, and income tax: ≈ €1,794
This example shows how the IFM and ICCP, when added to the original gross salary before deductions and tax, can significantly increase the total net salary in temporary work.
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