SMIC 39H: how to calculate gross and net ?
02 October 2025 · 3 min reading time
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- For a full-time minimum-wage job at 39 hours in 2025, the monthly salary is about €2,059.23 gross, as it adds the 35-hour SMIC and 17.33 overtime hours paid at a 25% premium.
- The net monthly SMIC for 39 hours is around €1,629, though this can vary based on the employee’s profile and any applicable relief on overtime.
- On the payslip, the base salary (151.67 h) and overtime appear on two separate lines.
What is the 39-hour SMIC (SMIC 39H)?
The SMIC (salaire minimum interprofessionnel de croissance) is the legal minimum wage an employer must pay a full-time employee based on a 35-hour workweek. This duration has been the legal reference in the French Labour Code since the 35-hour workweek was introduced in 2000.
In practice, however, many companies and sectors still operate on a 39-hour week. In that case, the employee does not simply receive the “standard” SMIC: they receive the base SMIC plus the 4 weekly overtime hours.
These overtime hours must be paid with a 25% premium, unless a collective agreement provides for a different rate. In other words, the term “SMIC 39H” is not an official wage set by law, but an adaptation of the legal SMIC to the actual working time performed.
Calculating the 39-hour SMIC (gross) in 2025
To calculate the gross SMIC at 39 hours, start from the legal minimum at 35 hours, then add the pay for the 4 weekly overtime hours. These overtime hours must include the legal 25% premium, unless a more favorable rate is set by the applicable collective agreement.
Step 1: the 35-hour base SMIC
In 2025, the gross hourly SMIC is €11.88.
Step 2: monthly overtime hours
An employee working 39 hours per week performs:
- 4 hours × 52 weeks ÷ 12 months = 17.33 overtime hours per month.
Step 3: applying the premium
Each overtime hour is paid with a 25% premium:
- Standard hourly rate: €11.88
- Overtime hourly rate: €11.88 × 1.25 = €14.85
- Overtime amount: 17.33 × €14.85 = €257.43 gross
Final result
Adding the base salary and the overtime:
- 35-hour gross salary: €1,801.80
- Overtime: €257.43
- 39-hour gross SMIC = €2,059.23 per month, i.e., nearly €24,700 gross per year.
This shows that an employee at SMIC 39H earns over €250 gross more per month than a 35-hour employee.
Calculating the 39-hour SMIC (net) in 2025
While the gross salary helps explain the payslip calculation base, what employees really care about is the net salary—what actually lands in the bank account after social contributions.
In France, for a private-sector employee, roughly 22% of gross pay is withheld for contributions (pensions, health insurance, unemployment, CSG-CRDS, etc.). This percentage can vary slightly depending on circumstances (manager/non-manager status, possible exemptions, company health plan, etc.).
Step 1: start from the gross salary
The 39-hour gross SMIC in 2025 is €2,059.23 per month.
Step 2: apply social contributions
- €2,059.23 × 0.79 ≈ €1,629 net per month
Step 3: compare with the 35-hour SMIC
In 2025, the 35-hour net SMIC is about €1,425.
An employee working 39 hours therefore earns around €180 more net per month, i.e., over €2,100 net per year.
This gap shows the tangible impact of overtime on purchasing power: without changing qualification level, an employee can receive a significantly higher paycheck by moving from 35 to 39 hours per week.
SMIC 39H and exemptions
For several years, overtime has benefited from favorable tax and social treatment. The goal is to encourage overtime without unduly increasing the tax burden on employees. For those working 39 hours per week at SMIC, this can mean a notable gain in net pay.
Social contribution relief
Overtime hours are largely exempt from certain employee social contributions. In practice, this means the net received is closer to the gross.
For example, a portion of the €257.43 gross overtime calculated for SMIC 39H can be received almost in full by the employee.
Income tax exemption
In addition to social relief, overtime may be exempt from income tax up to €7,500 per year (legal cap). For an employee at SMIC 39H, this means most overtime won’t be taxed, further improving the actual net pay.
A concrete advantage for SMIC 39H
In practice, thanks to these exemptions, the net SMIC at 39 hours can be slightly higher than the theoretical estimates (≈ €1,629 net per month). The gain depends on each employee’s tax situation, but it’s a real boost to purchasing power.
In short, working 39 hours at SMIC doesn’t just mean a higher gross salary: it also means an optimized net, because overtime is socially and fiscally favored.
SMIC 39H and collective agreements: in which jobs?
A 39-hour week isn’t limited to one sector. It’s common where activity fluctuates with seasons, peaks in footfall, or extended hours. Common examples (to be checked company by company):
- Hospitality & food service (HCR): wide time ranges, split shifts, weekends. Depending on the agreement, the 4 hours beyond 35 are paid (often +25%) or compensated with time off.
- Retail & supermarkets: late/Sunday openings, inventories. Agreements provide for regulated overtime and sometimes shift premiums.
- Private security/guarding: 3×8 shifts, nights, weekends; agreements set premiums and compensatory rest.
- Cleaning/multiservices: early-morning/late-evening sites; 39-hour setups with rest or paid overtime are common.
- Construction/maintenance: deadlines, travel; hours beyond 35 are often premium-paid and paired with rest.
- Transport/logistics: scheduling and delivery constraints; agreements set specific rules (caps, rest, premiums).
- Tourism/events: strong seasonality; use of overtime or RTT depending on the agreement.
What changes with your collective agreement (IDCC)
Each collective agreement (identified by its IDCC) can adjust the rules. Check your payslip or HR:
- Overtime premium rates (legal minimum +25% then +50%, sometimes better).
- Compensatory time off (partly or fully in time off instead of pay).
- Caps: annual overtime quota, maximum durations.
- Time organization: 39 hours paid, 39 hours with RTT, modulation/annualization.
- Schedule-related premiums: night, Sunday, public holidays, meal/transport.
- Night work: if you combine 39 hours and night work, check the specific premiums.
Tip: Find your IDCC on your payslip, read any company-level agreement, and compare premium rates, compensatory rest, RTT. Two companies in the same sector can apply different rules.
💡 Special cases:
- Managers on a “forfait jours” are not paid by the hour: the “SMIC 39H” logic does not apply as such.
- Under annualization/modulation, 35 hours remain the reference while variations are smoothed; hours beyond the set thresholds are still premium-paid or compensated.
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