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CONFIDENTIAL RESTRICTED #_x000D_

Salariés Parts IGR Salaires Barème actuel des impôts sur salaires [A] Nouveau projet de barème [B] Salaires net A Salaires net B Ecart salaires
mensuels nets B-A

Cumul des T1 [0%] T2 [16%] T3 [20%] T4 [24%] T5 [27%] T6 [32%] Cumul des Crédit non Impositions
IS CN IGR
impositions impositions (x) remboursable (y) nettes (x-y)
75,000 165,000 180,000 1,980,000 5,600,000 [8000 001[
X1 1.0 75,000 900 2,475 75,000 75,000 -
X2 1.0 75,001 900 - 2,475 3,375 - 1 - - - - 0 - 0 71,626 75,001 3,375
X3 1.0 130,000 1,560 450 4,781 6,791 - 55,000 - - - - 8,800 - 8,800 123,209 121,200 - 2,009
X4 1.0 150,000 1,800 750 9,714 12,264 - 75,000 - - - - 12,000 - 12,000 137,736 138,000 264
X5 1.0 200,000 2,400 2,700 15,083 20,183 - 125,000 - - - - 20,000 - 20,000 179,817 180,000 183
X6 1.0 240,000 2,880 4,300 20,169 27,349 - 165,000 - - - - 26,400 - 26,400 212,651 213,600 949
X7 1.0 240,001 2,880 4,300 20,170 27,350 - 165,000 1 - - - 26,400 - 26,400 212,651 213,601 950
X8 1.0 270,000 3,240 6,300 23,848 33,388 - 165,000 30,000 - - - 32,400 - 32,400 236,612 237,600 988
X9 1.0 300,000 3,600 8,700 27,459 39,759 - 165,000 60,000 - - - 38,400 - 38,400 260,241 261,600 1,359
X10 1.0 350,000 4,200 12,700 33,674 50,574 - 165,000 110,000 - - - 48,400 - 48,400 299,426 301,600 2,174
X11 1.0 380,000 4,560 15,100 38,355 58,015 - 165,000 140,000 - - - 54,400 - 54,400 321,985 325,600 3,615
X12 1.0 400,000 4,800 16,700 41,475 62,975 - 165,000 160,000 - - - 58,400 - 58,400 337,025 341,600 4,575
X13 1.0 420,000 5,040 18,300 44,595 67,935 - 165,000 180,000 - - - 62,400 - 62,400 352,065 357,600 5,535
X14 1.0 420,001 5,040 18,300 44,596 67,936 - 165,000 180,000 1 - - 62,400 - 62,400 352,065 357,601 5,535
X15 1.0 450,000 5,400 20,700 49,276 75,376 - 165,000 180,000 30,000 - - 69,600 - 69,600 374,624 380,400 5,776
X16 1.0 500,001 6,000 24,700 57,077 87,777 - 165,000 180,000 80,001 - - 81,600 - 81,600 412,224 418,401 6,177
X17 1.0 550,000 6,600 28,700 64,878 100,178 - 165,000 180,000 130,000 - - 93,600 - 93,600 449,822 456,400 6,578
X18 1.0 600,000 7,200 32,700 72,679 112,579 - 165,000 180,000 180,000 - - 105,600 - 105,600 487,421 494,400 6,979
X19 1.0 600,001 7,200 32,700 72,680 112,580 - 165,000 180,000 180,001 - - 105,600 - 105,600 487,421 494,401 6,979
X20 1.0 650,000 7,800 36,700 81,253 125,753 - 165,000 180,000 230,000 - - 117,600 - 117,600 524,247 532,400 8,153
X21 1.0 700,000 8,400 40,700 90,591 139,691 - 165,000 180,000 280,000 - - 129,600 - 129,600 560,309 570,400 10,091
X22 1.0 750,000 9,000 44,700 99,929 153,629 - 165,000 180,000 330,000 - - 141,600 - 141,600 596,371 608,400 12,029
X23 1.0 800,000 9,600 48,700 109,267 167,567 - 165,000 180,000 380,000 - - 153,600 - 153,600 632,433 646,400 13,967
X24 1.0 850,000 10,200 52,700 118,606 181,506 - 165,000 180,000 430,000 - - 165,600 - 165,600 668,494 684,400 15,906
X25 1.0 900,000 10,800 56,700 127,944 195,444 - 165,000 180,000 480,000 - - 177,600 - 177,600 704,556 722,400 17,844
X26 1.0 950,000 11,400 60,700 137,282 209,382 - 165,000 180,000 530,000 - - 189,600 - 189,600 740,618 760,400 19,782
X27 1.0 1,000,000 12,000 64,700 146,621 223,321 - 165,000 180,000 580,000 - - 201,600 - 201,600 776,679 798,400 21,721
X28 1.0 1,100,000 13,200 72,700 165,297 251,197 - 165,000 180,000 680,000 - - 225,600 - 225,600 848,803 874,400 25,597
X29 1.0 1,200,000 14,400 80,700 183,974 279,074 - 165,000 180,000 780,000 - - 249,600 - 249,600 920,926 950,400 29,474
X30 1.0 1,300,000 15,600 88,700 202,650 306,950 - 165,000 180,000 880,000 - - 273,600 - 273,600 993,050 1,026,400 33,350
X31 1.0 1,400,000 16,800 96,700 222,189 335,689 - 165,000 180,000 980,000 - - 297,600 - 297,600 1,064,311 1,102,400 38,089
X32 1.0 1,405,000 16,860 97,100 223,317 337,277 - 165,000 180,000 985,000 - - 298,800 - 298,800 1,067,723 1,106,200 38,477
X33 1.0 1,500,000 18,000 104,700 244,757 367,457 - 165,000 180,000 1,080,000 - - 321,600 - 321,600 1,132,543 1,178,400 45,857
X34 1.0 2,000,000 24,000 144,700 357,594 526,294 - 165,000 180,000 1,580,000 - - 441,600 - 441,600 1,473,706 1,558,400 84,694
X35 1.0 2,400,000 28,800 176,700 447,864 653,364 - 165,000 180,000 1,980,000 - - 537,600 - 537,600 1,746,636 1,862,400 115,764
X36 1.0 2,400,001 28,800 176,700 447,864 653,364 - 165,000 180,000 1,980,000 1 - 537,600 - 537,600 1,746,637 1,862,401 115,764
X37 1.0 2,500,000 30,000 184,700 470,432 685,132 - 165,000 180,000 1,980,000 100,000 - 564,600 - 564,600 1,814,868 1,935,400 120,532
X38 1.0 2,700,000 32,400 200,700 515,567 748,667 - 165,000 180,000 1,980,000 300,000 - 618,600 - 618,600 1,951,333 2,081,400 130,067
X39 1.0 2,900,000 34,800 216,700 560,702 812,202 - 165,000 180,000 1,980,000 500,000 - 672,600 - 672,600 2,087,798 2,227,400 139,602
X40 1.0 3,000,000 36,000 224,700 583,269 843,969 - 165,000 180,000 1,980,000 600,000 - 699,600 - 699,600 2,156,031 2,300,400 144,369
X41 1.0 3,300,000 39,600 248,700 650,972 939,272 - 165,000 180,000 1,980,000 900,000 - 780,600 - 780,600 2,360,728 2,519,400 158,672
X42 1.0 3,500,000 42,000 264,700 696,107 1,002,807 - 165,000 180,000 1,980,000 1,100,000 - 834,600 - 834,600 2,497,193 2,665,400 168,207
X43 1.0 4,000,000 48,000 304,700 808,944 1,161,644 - 165,000 180,000 1,980,000 1,600,000 - 969,600 - 969,600 2,838,356 3,030,400 192,044
X44 1.0 4,500,000 54,000 344,700 921,782 1,320,482 - 165,000 180,000 1,980,000 2,100,000 - 1,104,600 - 1,104,600 3,179,518 3,395,400 215,882
X45 1.0 5,000,000 60,000 384,700 1,034,619 1,479,319 - 165,000 180,000 1,980,000 2,600,000 - 1,239,600 - 1,239,600 3,520,681 3,760,400 239,719
X46 1.0 5,500,000 66,000 424,700 1,147,457 1,638,157 - 165,000 180,000 1,980,000 3,100,000 - 1,374,600 - 1,374,600 3,861,843 4,125,400 263,557
X47 1.0 6,000,000 72,000 464,700 1,260,294 1,796,994 - 165,000 180,000 1,980,000 3,600,000 - 1,509,600 - 1,509,600 4,203,006 4,490,400 287,394
X48 1.0 6,500,000 78,000 504,700 1,373,132 1,955,832 - 165,000 180,000 1,980,000 4,100,000 - 1,644,600 - 1,644,600 4,544,168 4,855,400 311,232
X49 1.0 7,000,000 84,000 544,700 1,485,969 2,114,669 - 165,000 180,000 1,980,000 4,600,000 - 1,779,600 - 1,779,600 4,885,331 5,220,400 335,069
CONFIDENTIAL RESTRICTED #_x000D_

X50 1.0 7,500,000 90,000 584,700 1,598,807 2,273,507 - 165,000 180,000 1,980,000 5,100,000 - 1,914,600 - 1,914,600 5,226,493 5,585,400 358,907
X51 1.0 8,000,000 96,000 624,700 1,711,644 2,432,344 - 165,000 180,000 1,980,000 5,600,000 - 2,049,600 - 2,049,600 5,567,656 5,950,400 382,744
X52 1.0 8,000,001 96,000 624,700 1,711,644 2,432,344 - 165,000 180,000 1,980,000 5,600,000 1 2,049,600 - 2,049,600 5,567,657 5,950,401 382,744
X53 1.0 9,000,000 108,000 704,700 1,937,319 2,750,019 - 165,000 180,000 1,980,000 5,600,000 1,000,000 2,369,600 - 2,369,600 6,249,981 6,630,400 380,419
X54 1.0 10,000,000 120,000 784,700 2,162,994 3,067,694 - 165,000 180,000 1,980,000 5,600,000 2,000,000 2,689,600 - 2,689,600 6,932,306 7,310,400 378,094
X55 1.0 11,000,000 132,000 864,700 2,388,669 3,385,369 - 165,000 180,000 1,980,000 5,600,000 3,000,000 3,009,600 - 3,009,600 7,614,631 7,990,400 375,769
X56 1.0 12,000,000 144,000 944,700 2,614,344 3,703,044 - 165,000 180,000 1,980,000 5,600,000 4,000,000 3,329,600 - 3,329,600 8,296,956 8,670,400 373,444
X57 1.0 13,000,000 156,000 1,024,700 2,840,019 4,020,719 - 165,000 180,000 1,980,000 5,600,000 5,000,000 3,649,600 - 3,649,600 8,979,281 9,350,400 371,119
X58 1.0 14,000,000 168,000 1,104,700 3,065,694 4,338,394 - 165,000 180,000 1,980,000 5,600,000 6,000,000 3,969,600 - 3,969,600 9,661,606 10,030,400 368,794
X59 1.0 15,000,000 180,000 1,184,700 3,291,369 4,656,069 - 165,000 180,000 1,980,000 5,600,000 7,000,000 4,289,600 - 4,289,600 10,343,931 10,710,400 366,469
X60 1.0 16,000,000 192,000 1,264,700 3,517,044 4,973,744 - 165,000 180,000 1,980,000 5,600,000 8,000,000 4,609,600 - 4,609,600 11,026,256 11,390,400 364,144
X61 1.0 17,000,000 204,000 1,344,700 3,742,719 5,291,419 - 165,000 180,000 1,980,000 5,600,000 9,000,000 4,929,600 - 4,929,600 11,708,581 12,070,400 361,819
X62 1.0 18,000,000 216,000 1,424,700 3,968,394 5,609,094 - 165,000 180,000 1,980,000 5,600,000 10,000,000 5,249,600 - 5,249,600 12,390,906 12,750,400 359,494
X63 1.0 19,000,000 228,000 1,504,700 4,194,069 5,926,769 - 165,000 180,000 1,980,000 5,600,000 11,000,000 5,569,600 - 5,569,600 13,073,231 13,430,400 357,169
X64 1.0 20,000,000 240,000 1,584,700 4,419,744 6,244,444 - 165,000 180,000 1,980,000 5,600,000 12,000,000 5,889,600 - 5,889,600 13,755,556 14,110,400 354,844
X65 1.0 25,000,000 300,000 1,984,700 5,548,119 7,832,819 - 165,000 180,000 1,980,000 5,600,000 17,000,000 7,489,600 - 7,489,600 17,167,181 17,510,400 343,219
X66 1.0 30,000,000 360,000 2,384,700 6,676,494 9,421,194 - 165,000 180,000 1,980,000 5,600,000 22,000,000 9,089,600 - 9,089,600 20,578,806 20,910,400 331,594
CONFIDENTIAL RESTRICTED
#_x000D_

Taux de
variation

-
- 4.50
1.66
- 0.19
- 0.10
- 0.44
- 0.44
- 0.42
- 0.52
- 0.72
- 1.11
- 1.34
- 1.55
- 1.55
- 1.52
- 1.48
- 1.44
- 1.41
- 1.41
- 1.53
- 1.77
- 1.98
- 2.16
- 2.32
- 2.47
- 2.60
- 2.72
- 2.93
- 3.10
- 3.25
- 3.46
- 3.48
- 3.89
- 5.43
- 6.22
- 6.22
- 6.23
- 6.25
- 6.27
- 6.28
- 6.30
- 6.31
- 6.34
- 6.36
- 6.37
- 6.39
- 6.40
- 6.41
- 6.42
CONFIDENTIAL RESTRICTED
#_x000D_

- 6.43
- 6.43
- 6.43
- 5.74
- 5.17
- 4.70
- 4.31
- 3.97
- 3.68
- 3.42
- 3.20
- 3.00
- 2.82
- 2.66
- 2.51
- 1.96
- 1.59
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_

Salariés Parts IGR Salaires Barème actuel des impôts sur salaires [A]
mensuels

Cumul des T1 [0%] T2 [16%] T3 [20%]


IS CN IGR
impositions
75,000 165,000 180,000
X1 1.5 75,000 900 1,158
X2 1.5 75,001 900 - 1,158 2,058 - 1 -
X3 1.5 130,000 1,560 450 5,243 7,253 - 55,000 -
X4 1.5 150,000 1,800 750 6,991 9,541 - 75,000 -
X5 1.5 200,000 2,400 2,700 11,397 16,497 - 125,000 -
X6 1.5 240,000 2,880 4,300 15,636 22,816 - 165,000 -
X7 1.5 240,001 2,880 4,300 15,636 22,816 - 165,000 1
X8 1.5 270,000 3,240 6,300 18,702 28,242 - 165,000 30,000
X9 1.5 300,000 3,600 8,700 21,834 34,134 - 165,000 60,000
X10 1.5 350,000 4,200 12,700 27,852 44,752 - 165,000 110,000
X11 1.5 380,000 4,560 15,100 31,463 51,123 - 165,000 140,000
X12 1.5 400,000 4,800 16,700 33,870 55,370 - 165,000 160,000
X13 1.5 420,000 5,040 18,300 36,277 59,617 - 165,000 180,000
X14 1.5 420,001 5,040 18,300 36,277 59,617 - 165,000 180,000
X15 1.5 450,000 5,400 20,700 39,888 65,988 - 165,000 180,000
X16 1.5 500,001 6,000 24,700 45,906 76,606 - 165,000 180,000
X17 1.5 550,000 6,600 28,700 52,726 88,026 - 165,000 180,000
X18 1.5 600,000 7,200 32,700 60,527 100,427 - 165,000 180,000
X19 1.5 600,001 7,200 32,700 60,527 100,427 - 165,000 180,000
X20 1.5 650,000 7,800 36,700 68,328 112,828 - 165,000 180,000
X21 1.5 700,000 8,400 40,700 76,129 125,229 - 165,000 180,000
X22 1.5 750,000 9,000 44,700 83,930 137,630 - 165,000 180,000
X23 1.5 800,000 9,600 48,700 91,731 150,031 - 165,000 180,000
X24 1.5 850,000 10,200 52,700 99,532 162,432 - 165,000 180,000
X25 1.5 900,000 10,800 56,700 107,333 174,833 - 165,000 180,000
X26 1.5 950,000 11,400 60,700 115,192 187,292 - 165,000 180,000
X27 1.5 1,000,000 12,000 64,700 124,530 201,230 - 165,000 180,000
X28 1.5 1,100,000 13,200 72,700 143,207 229,107 - 165,000 180,000
X29 1.5 1,200,000 14,400 80,700 161,883 256,983 - 165,000 180,000
X30 1.5 1,300,000 15,600 88,700 180,560 284,860 - 165,000 180,000
X31 1.5 1,400,000 16,800 96,700 199,236 312,736 - 165,000 180,000
X32 1.5 1,405,000 16,860 97,100 200,170 314,130 - 165,000 180,000
X33 1.5 1,500,000 18,000 104,700 217,913 340,613 - 165,000 180,000
X34 1.5 2,000,000 24,000 144,700 311,296 479,996 - 165,000 180,000
X35 1.5 2,400,000 28,800 176,700 398,548 604,048 - 165,000 180,000
X36 1.5 2,400,001 28,800 176,700 398,548 604,048 - 165,000 180,000
X37 1.5 2,500,000 30,000 184,700 421,115 635,815 - 165,000 180,000
X38 1.5 2,700,000 32,400 200,700 466,250 699,350 - 165,000 180,000
X39 1.5 2,900,000 34,800 216,700 511,385 762,885 - 165,000 180,000
X40 1.5 3,000,000 36,000 224,700 533,953 794,653 - 165,000 180,000
X41 1.5 3,300,000 39,600 248,700 601,655 889,955 - 165,000 180,000
X42 1.5 3,500,000 42,000 264,700 646,790 953,490 - 165,000 180,000
X43 1.5 4,000,000 48,000 304,700 759,628 1,112,328 - 165,000 180,000
X44 1.5 4,500,000 54,000 344,700 872,465 1,271,165 - 165,000 180,000
X45 1.5 5,000,000 60,000 384,700 985,303 1,430,003 - 165,000 180,000
X46 1.5 5,500,000 66,000 424,700 1,098,140 1,588,840 - 165,000 180,000
X47 1.5 6,000,000 72,000 464,700 1,210,978 1,747,678 - 165,000 180,000
X48 1.5 6,500,000 78,000 504,700 1,323,815 1,906,515 - 165,000 180,000
X49 1.5 7,000,000 84,000 544,700 1,436,653 2,065,353 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

X50 1.5 7,500,000 90,000 584,700 1,549,490 2,224,190 - 165,000 180,000


X51 1.5 8,000,000 96,000 624,700 1,662,328 2,383,028 - 165,000 180,000
X52 1.5 8,000,001 96,000 624,700 1,662,328 2,383,028 - 165,000 180,000
X53 1.5 9,000,000 108,000 704,700 1,888,003 2,700,703 - 165,000 180,000
X54 1.5 10,000,000 120,000 784,700 2,113,678 3,018,378 - 165,000 180,000
X55 1.5 11,000,000 132,000 864,700 2,339,353 3,336,053 - 165,000 180,000
X56 1.5 12,000,000 144,000 944,700 2,565,028 3,653,728 - 165,000 180,000
X57 1.5 13,000,000 156,000 1,024,700 2,790,703 3,971,403 - 165,000 180,000
X58 1.5 14,000,000 168,000 1,104,700 3,016,378 4,289,078 - 165,000 180,000
X59 1.5 15,000,000 180,000 1,184,700 3,242,053 4,606,753 - 165,000 180,000
X60 1.5 16,000,000 192,000 1,264,700 3,467,728 4,924,428 - 165,000 180,000
X61 1.5 17,000,000 204,000 1,344,700 3,693,403 5,242,103 - 165,000 180,000
X62 1.5 18,000,000 216,000 1,424,700 3,919,078 5,559,778 - 165,000 180,000
X63 1.5 19,000,000 228,000 1,504,700 4,144,753 5,877,453 - 165,000 180,000
X64 1.5 20,000,000 240,000 1,584,700 4,370,428 6,195,128 - 165,000 180,000
X65 1.5 25,000,000 300,000 1,984,700 5,498,803 7,783,503 - 165,000 180,000
X66 1.5 30,000,000 360,000 2,384,700 6,627,178 9,371,878 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

Nouveau projet de barème [B] Salaires net A

T4 [24%] T5 [27%] T6 [32%] Cumul des Crédit non Impositions


impositions (x) remboursable (y) nettes (x-y)
1,980,000 5,600,000 [8000 001[
75,000
- - - 0 5,500 - 5,500 72,943
- - - 8,800 5,500 3,300 122,747
- - - 12,000 5,500 6,500 140,459
- - - 20,000 5,500 14,500 183,503
- - - 26,400 5,500 20,900 217,184
- - - 26,400 5,500 20,900 217,185
- - - 32,400 5,500 26,900 241,758
- - - 38,400 5,500 32,900 265,866
- - - 48,400 5,500 42,900 305,248
- - - 54,400 5,500 48,900 328,877
- - - 58,400 5,500 52,900 344,630
- - - 62,400 5,500 56,900 360,383
1 - - 62,400 5,500 56,900 360,384
30,000 - - 69,600 5,500 64,100 384,012
80,001 - - 81,600 5,500 76,100 423,395
130,000 - - 93,600 5,500 88,100 461,974
180,000 - - 105,600 5,500 100,100 499,573
180,001 - - 105,600 5,500 100,100 499,574
230,000 - - 117,600 5,500 112,100 537,172
280,000 - - 129,600 5,500 124,100 574,771
330,000 - - 141,600 5,500 136,100 612,370
380,000 - - 153,600 5,500 148,100 649,969
430,000 - - 165,600 5,500 160,100 687,568
480,000 - - 177,600 5,500 172,100 725,167
530,000 - - 189,600 5,500 184,100 762,708
580,000 - - 201,600 5,500 196,100 798,770
680,000 - - 225,600 5,500 220,100 870,893
780,000 - - 249,600 5,500 244,100 943,017
880,000 - - 273,600 5,500 268,100 1,015,140
980,000 - - 297,600 5,500 292,100 1,087,264
985,000 - - 298,800 5,500 293,300 1,090,870
1,080,000 - - 321,600 5,500 316,100 1,159,387
1,580,000 - - 441,600 5,500 436,100 1,520,004
1,980,000 - - 537,600 5,500 532,100 1,795,952
1,980,000 1 - 537,600 5,500 532,100 1,795,953
1,980,000 100,000 - 564,600 5,500 559,100 1,864,185
1,980,000 300,000 - 618,600 5,500 613,100 2,000,650
1,980,000 500,000 - 672,600 5,500 667,100 2,137,115
1,980,000 600,000 - 699,600 5,500 694,100 2,205,347
1,980,000 900,000 - 780,600 5,500 775,100 2,410,045
1,980,000 1,100,000 - 834,600 5,500 829,100 2,546,510
1,980,000 1,600,000 - 969,600 5,500 964,100 2,887,672
1,980,000 2,100,000 - 1,104,600 5,500 1,099,100 3,228,835
1,980,000 2,600,000 - 1,239,600 5,500 1,234,100 3,569,997
1,980,000 3,100,000 - 1,374,600 5,500 1,369,100 3,911,160
1,980,000 3,600,000 - 1,509,600 5,500 1,504,100 4,252,322
1,980,000 4,100,000 - 1,644,600 5,500 1,639,100 4,593,485
1,980,000 4,600,000 - 1,779,600 5,500 1,774,100 4,934,647
CONFIDENTIAL RESTRICTED #_x000D_

1,980,000 5,100,000 - 1,914,600 5,500 1,909,100 5,275,810


1,980,000 5,600,000 - 2,049,600 5,500 2,044,100 5,616,972
1,980,000 5,600,000 1 2,049,600 5,500 2,044,100 5,616,973
1,980,000 5,600,000 1,000,000 2,369,600 5,500 2,364,100 6,299,297
1,980,000 5,600,000 2,000,000 2,689,600 5,500 2,684,100 6,981,622
1,980,000 5,600,000 3,000,000 3,009,600 5,500 3,004,100 7,663,947
1,980,000 5,600,000 4,000,000 3,329,600 5,500 3,324,100 8,346,272
1,980,000 5,600,000 5,000,000 3,649,600 5,500 3,644,100 9,028,597
1,980,000 5,600,000 6,000,000 3,969,600 5,500 3,964,100 9,710,922
1,980,000 5,600,000 7,000,000 4,289,600 5,500 4,284,100 10,393,247
1,980,000 5,600,000 8,000,000 4,609,600 5,500 4,604,100 11,075,572
1,980,000 5,600,000 9,000,000 4,929,600 5,500 4,924,100 11,757,897
1,980,000 5,600,000 10,000,000 5,249,600 5,500 5,244,100 12,440,222
1,980,000 5,600,000 11,000,000 5,569,600 5,500 5,564,100 13,122,547
1,980,000 5,600,000 12,000,000 5,889,600 5,500 5,884,100 13,804,872
1,980,000 5,600,000 17,000,000 7,489,600 5,500 7,484,100 17,216,497
1,980,000 5,600,000 22,000,000 9,089,600 5,500 9,084,100 20,628,122
CONFIDENTIAL RESTRICTED #_x000D_

Salaires net B Ecart salaires Taux de


nets B-A variation

75,000 - -
75,001 2,058 - 2.74
126,700 3,953 - 3.12
143,500 3,041 - 2.12
185,500 1,997 - 1.08
219,100 1,916 - 0.87
219,101 1,916 - 0.87
243,100 1,342 - 0.55
267,100 1,234 - 0.46
307,100 1,852 - 0.60
331,100 2,223 - 0.67
347,100 2,470 - 0.71
363,100 2,717 - 0.75
363,101 2,717 - 0.75
385,900 1,888 - 0.49
423,901 506 - 0.12
461,900 - 74 0.02
499,900 327 - 0.07
499,901 327 - 0.07
537,900 728 - 0.14
575,900 1,129 - 0.20
613,900 1,530 - 0.25
651,900 1,931 - 0.30
689,900 2,332 - 0.34
727,900 2,733 - 0.38
765,900 3,192 - 0.42
803,900 5,130 - 0.64
879,900 9,007 - 1.02
955,900 12,883 - 1.35
1,031,900 16,760 - 1.62
1,107,900 20,636 - 1.86
1,111,700 20,830 - 1.87
1,183,900 24,513 - 2.07
1,563,900 43,896 - 2.81
1,867,900 71,948 - 3.85
1,867,901 71,948 - 3.85
1,940,900 76,715 - 3.95
2,086,900 86,250 - 4.13
2,232,900 95,785 - 4.29
2,305,900 100,553 - 4.36
2,524,900 114,855 - 4.55
2,670,900 124,390 - 4.66
3,035,900 148,228 - 4.88
3,400,900 172,065 - 5.06
3,765,900 195,903 - 5.20
4,130,900 219,740 - 5.32
4,495,900 243,578 - 5.42
4,860,900 267,415 - 5.50
5,225,900 291,253 - 5.57
CONFIDENTIAL RESTRICTED #_x000D_

5,590,900 315,090 - 5.64


5,955,900 338,928 - 5.69
5,955,901 338,928 - 5.69
6,635,900 336,603 - 5.07
7,315,900 334,278 - 4.57
7,995,900 331,953 - 4.15
8,675,900 329,628 - 3.80
9,355,900 327,303 - 3.50
10,035,900 324,978 - 3.24
10,715,900 322,653 - 3.01
11,395,900 320,328 - 2.81
12,075,900 318,003 - 2.63
12,755,900 315,678 - 2.47
13,435,900 313,353 - 2.33
14,115,900 311,028 - 2.20
17,515,900 299,403 - 1.71
20,915,900 287,778 - 1.38
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_

Salariés Parts IGR Salaires Barème actuel des impôts sur salaires [A]
mensuels

Cumul des T1 [0%] T2 [16%] T3 [20%]


IS CN IGR
impositions
75,000 165,000 180,000
X1 2.0 75,000 900
X2 2.0 75,001 900 - 900 - 1 -
X3 2.0 130,000 1,560 450 3,370 5,380 - 55,000 -
X4 2.0 150,000 1,800 750 4,953 7,503 - 75,000 -
X5 2.0 200,000 2,400 2,700 9,022 14,122 - 125,000 -
X6 2.0 240,000 2,880 4,300 12,339 19,519 - 165,000 -
X7 2.0 240,001 2,880 4,300 12,339 19,519 - 165,000 1
X8 2.0 270,000 3,240 6,300 15,186 24,726 - 165,000 30,000
X9 2.0 300,000 3,600 8,700 18,195 30,495 - 165,000 60,000
X10 2.0 350,000 4,200 12,700 23,210 40,110 - 165,000 110,000
X11 2.0 380,000 4,560 15,100 26,219 45,879 - 165,000 140,000
X12 2.0 400,000 4,800 16,700 28,245 49,745 - 165,000 160,000
X13 2.0 420,000 5,040 18,300 30,652 53,992 - 165,000 180,000
X14 2.0 420,001 5,040 18,300 30,652 53,992 - 165,000 180,000
X15 2.0 450,000 5,400 20,700 34,263 60,363 - 165,000 180,000
X16 2.0 500,001 6,000 24,700 40,281 70,981 - 165,000 180,000
X17 2.0 550,000 6,600 28,700 46,299 81,599 - 165,000 180,000
X18 2.0 600,000 7,200 32,700 52,317 92,217 - 165,000 180,000
X19 2.0 600,001 7,200 32,700 52,317 92,217 - 165,000 180,000
X20 2.0 650,000 7,800 36,700 58,335 102,835 - 165,000 180,000
X21 2.0 700,000 8,400 40,700 64,353 113,453 - 165,000 180,000
X22 2.0 750,000 9,000 44,700 71,777 125,477 - 165,000 180,000
X23 2.0 800,000 9,600 48,700 79,578 137,878 - 165,000 180,000
X24 2.0 850,000 10,200 52,700 87,379 150,279 - 165,000 180,000
X25 2.0 900,000 10,800 56,700 95,181 162,681 - 165,000 180,000
X26 2.0 950,000 11,400 60,700 102,982 175,082 - 165,000 180,000
X27 2.0 1,000,000 12,000 64,700 110,783 187,483 - 165,000 180,000
X28 2.0 1,100,000 13,200 72,700 126,385 212,285 - 165,000 180,000
X29 2.0 1,200,000 14,400 80,700 141,987 237,087 - 165,000 180,000
X30 2.0 1,300,000 15,600 88,700 158,469 262,769 - 165,000 180,000
X31 2.0 1,400,000 16,800 96,700 177,146 290,646 - 165,000 180,000
X32 2.0 1,405,000 16,860 97,100 178,080 292,040 - 165,000 180,000
X33 2.0 1,500,000 18,000 104,700 195,822 318,522 - 165,000 180,000
X34 2.0 2,000,000 24,000 144,700 289,205 457,905 - 165,000 180,000
X35 2.0 2,400,000 28,800 176,700 363,911 569,411 - 165,000 180,000
X36 2.0 2,400,001 28,800 176,700 363,911 569,411 - 165,000 180,000
X37 2.0 2,500,000 30,000 184,700 382,588 597,288 - 165,000 180,000
X38 2.0 2,700,000 32,400 200,700 419,941 653,041 - 165,000 180,000
X39 2.0 2,900,000 34,800 216,700 462,069 713,569 - 165,000 180,000
X40 2.0 3,000,000 36,000 224,700 484,636 745,336 - 165,000 180,000
X41 2.0 3,300,000 39,600 248,700 552,339 840,639 - 165,000 180,000
X42 2.0 3,500,000 42,000 264,700 597,474 904,174 - 165,000 180,000
X43 2.0 4,000,000 48,000 304,700 710,311 1,063,011 - 165,000 180,000
X44 2.0 4,500,000 54,000 344,700 823,149 1,221,849 - 165,000 180,000
X45 2.0 5,000,000 60,000 384,700 935,986 1,380,686 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

X46 2.0 5,500,000 66,000 424,700 1,048,824 1,539,524 - 165,000 180,000


X47 2.0 6,000,000 72,000 464,700 1,161,661 1,698,361 - 165,000 180,000
X48 2.0 6,500,000 78,000 504,700 1,274,499 1,857,199 - 165,000 180,000
X49 2.0 7,000,000 84,000 544,700 1,387,336 2,016,036 - 165,000 180,000
X50 2.0 7,500,000 90,000 584,700 1,500,174 2,174,874 - 165,000 180,000
X51 2.0 8,000,000 96,000 624,700 1,613,011 2,333,711 - 165,000 180,000
X52 2.0 8,000,001 96,000 624,700 1,613,011 2,333,711 - 165,000 180,000
X53 2.0 9,000,000 108,000 704,700 1,838,686 2,651,386 - 165,000 180,000
X54 2.0 10,000,000 120,000 784,700 2,064,361 2,969,061 - 165,000 180,000
X55 2.0 11,000,000 132,000 864,700 2,290,036 3,286,736 - 165,000 180,000
X56 2.0 12,000,000 144,000 944,700 2,515,711 3,604,411 - 165,000 180,000
X57 2.0 13,000,000 156,000 1,024,700 2,741,386 3,922,086 - 165,000 180,000
X58 2.0 14,000,000 168,000 1,104,700 2,967,061 4,239,761 - 165,000 180,000
X59 2.0 15,000,000 180,000 1,184,700 3,192,736 4,557,436 - 165,000 180,000
X60 2.0 16,000,000 192,000 1,264,700 3,418,411 4,875,111 - 165,000 180,000
X61 2.0 17,000,000 204,000 1,344,700 3,644,086 5,192,786 - 165,000 180,000
X62 2.0 18,000,000 216,000 1,424,700 3,869,761 5,510,461 - 165,000 180,000
X63 2.0 19,000,000 228,000 1,504,700 4,095,436 5,828,136 - 165,000 180,000
X64 2.0 20,000,000 240,000 1,584,700 4,321,111 6,145,811 - 165,000 180,000
X65 2.0 25,000,000 300,000 1,984,700 5,449,486 7,734,186 - 165,000 180,000
X66 2.0 30,000,000 360,000 2,384,700 6,577,861 9,322,561 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

Nouveau projet de barème [B] Salaires net A

T4 [24%] T5 [27%] T6 [32%] Cumul des Crédit non Impositions


impositions (x) remboursable (y) nettes (x-y)
1,980,000 5,600,000 [8000 001[
75,000
- - - 0 - 0 74,101
- - - 8,800 11,000 - 2,200 124,620
- - - 12,000 11,000 1,000 142,497
- - - 20,000 11,000 9,000 185,878
- - - 26,400 11,000 15,400 220,481
- - - 26,400 11,000 15,400 220,482
- - - 32,400 11,000 21,400 245,274
- - - 38,400 11,000 27,400 269,505
- - - 48,400 11,000 37,400 309,890
- - - 54,400 11,000 43,400 334,121
- - - 58,400 11,000 47,400 350,255
- - - 62,400 11,000 51,400 366,008
1 - - 62,400 11,000 51,400 366,009
30,000 - - 69,600 11,000 58,600 389,637
80,001 - - 81,600 11,000 70,600 429,020
130,000 - - 93,600 11,000 82,600 468,401
180,000 - - 105,600 11,000 94,600 507,783
180,001 - - 105,600 11,000 94,600 507,784
230,000 - - 117,600 11,000 106,600 547,165
280,000 - - 129,600 11,000 118,600 586,547
330,000 - - 141,600 11,000 130,600 624,523
380,000 - - 153,600 11,000 142,600 662,122
430,000 - - 165,600 11,000 154,600 699,721
480,000 - - 177,600 11,000 166,600 737,319
530,000 - - 189,600 11,000 178,600 774,918
580,000 - - 201,600 11,000 190,600 812,517
680,000 - - 225,600 11,000 214,600 887,715
780,000 - - 249,600 11,000 238,600 962,913
880,000 - - 273,600 11,000 262,600 1,037,231
980,000 - - 297,600 11,000 286,600 1,109,354
985,000 - - 298,800 11,000 287,800 1,112,960
1,080,000 - - 321,600 11,000 310,600 1,181,478
1,580,000 - - 441,600 11,000 430,600 1,542,095
1,980,000 - - 537,600 11,000 526,600 1,830,589
1,980,000 1 - 537,600 11,000 526,600 1,830,590
1,980,000 100,000 - 564,600 11,000 553,600 1,902,712
1,980,000 300,000 - 618,600 11,000 607,600 2,046,959
1,980,000 500,000 - 672,600 11,000 661,600 2,186,431
1,980,000 600,000 - 699,600 11,000 688,600 2,254,664
1,980,000 900,000 - 780,600 11,000 769,600 2,459,361
1,980,000 1,100,000 - 834,600 11,000 823,600 2,595,826
1,980,000 1,600,000 - 969,600 11,000 958,600 2,936,989
1,980,000 2,100,000 - 1,104,600 11,000 1,093,600 3,278,151
1,980,000 2,600,000 - 1,239,600 11,000 1,228,600 3,619,314
CONFIDENTIAL RESTRICTED #_x000D_

1,980,000 3,100,000 - 1,374,600 11,000 1,363,600 3,960,476


1,980,000 3,600,000 - 1,509,600 11,000 1,498,600 4,301,639
1,980,000 4,100,000 - 1,644,600 11,000 1,633,600 4,642,801
1,980,000 4,600,000 - 1,779,600 11,000 1,768,600 4,983,964
1,980,000 5,100,000 - 1,914,600 11,000 1,903,600 5,325,126
1,980,000 5,600,000 - 2,049,600 11,000 2,038,600 5,666,289
1,980,000 5,600,000 1 2,049,600 11,000 2,038,600 5,666,290
1,980,000 5,600,000 1,000,000 2,369,600 11,000 2,358,600 6,348,614
1,980,000 5,600,000 2,000,000 2,689,600 11,000 2,678,600 7,030,939
1,980,000 5,600,000 3,000,000 3,009,600 11,000 2,998,600 7,713,264
1,980,000 5,600,000 4,000,000 3,329,600 11,000 3,318,600 8,395,589
1,980,000 5,600,000 5,000,000 3,649,600 11,000 3,638,600 9,077,914
1,980,000 5,600,000 6,000,000 3,969,600 11,000 3,958,600 9,760,239
1,980,000 5,600,000 7,000,000 4,289,600 11,000 4,278,600 10,442,564
1,980,000 5,600,000 8,000,000 4,609,600 11,000 4,598,600 11,124,889
1,980,000 5,600,000 9,000,000 4,929,600 11,000 4,918,600 11,807,214
1,980,000 5,600,000 10,000,000 5,249,600 11,000 5,238,600 12,489,539
1,980,000 5,600,000 11,000,000 5,569,600 11,000 5,558,600 13,171,864
1,980,000 5,600,000 12,000,000 5,889,600 11,000 5,878,600 13,854,189
1,980,000 5,600,000 17,000,000 7,489,600 11,000 7,478,600 17,265,814
1,980,000 5,600,000 22,000,000 9,089,600 11,000 9,078,600 20,677,439
CONFIDENTIAL RESTRICTED #_x000D_

Salaires net B Ecart salaires Taux de


nets B-A variation

75,000 - -
75,001 900 - 1.20
130,000 5,380 - 4.14
149,000 6,503 - 4.36
191,000 5,122 - 2.68
224,600 4,119 - 1.83
224,601 4,119 - 1.83
248,600 3,326 - 1.34
272,600 3,095 - 1.14
312,600 2,710 - 0.87
336,600 2,479 - 0.74
352,600 2,345 - 0.67
368,600 2,592 - 0.70
368,601 2,592 - 0.70
391,400 1,763 - 0.45
429,401 381 - 0.09
467,400 - 1,001 0.21
505,400 - 2,383 0.47
505,401 - 2,383 0.47
543,400 - 3,765 0.69
581,400 - 5,147 0.89
619,400 - 5,123 0.83
657,400 - 4,722 0.72
695,400 - 4,321 0.62
733,400 - 3,919 0.53
771,400 - 3,518 0.46
809,400 - 3,117 0.39
885,400 - 2,315 0.26
961,400 - 1,513 0.16
1,037,400 169 - 0.02
1,113,400 4,046 - 0.36
1,117,200 4,240 - 0.38
1,189,400 7,922 - 0.67
1,569,400 27,305 - 1.74
1,873,400 42,811 - 2.29
1,873,401 42,811 - 2.29
1,946,400 43,688 - 2.24
2,092,400 45,441 - 2.17
2,238,400 51,969 - 2.32
2,311,400 56,736 - 2.45
2,530,400 71,039 - 2.81
2,676,400 80,574 - 3.01
3,041,400 104,411 - 3.43
3,406,400 128,249 - 3.76
3,771,400 152,086 - 4.03
CONFIDENTIAL RESTRICTED #_x000D_

4,136,400 175,924 - 4.25


4,501,400 199,761 - 4.44
4,866,400 223,599 - 4.59
5,231,400 247,436 - 4.73
5,596,400 271,274 - 4.85
5,961,400 295,111 - 4.95
5,961,401 295,111 - 4.95
6,641,400 292,786 - 4.41
7,321,400 290,461 - 3.97
8,001,400 288,136 - 3.60
8,681,400 285,811 - 3.29
9,361,400 283,486 - 3.03
10,041,400 281,161 - 2.80
10,721,400 278,836 - 2.60
11,401,400 276,511 - 2.43
12,081,400 274,186 - 2.27
12,761,400 271,861 - 2.13
13,441,400 269,536 - 2.01
14,121,400 267,211 - 1.89
17,521,400 255,586 - 1.46
20,921,400 243,961 - 1.17
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_

Salariés Parts IGR Salaires Barème actuel des impôts sur salaires [A]
mensuels

Cumul des T1 [0%] T2 [16%] T3 [20%]


IS CN IGR
impositions
75,000 165,000 180,000
X1 2.5 75,000 900
X2 2.5 75,001 900 - - 900 - 1 -
X3 2.5 130,000 1,560 450 2,234 4,244 - 55,000 -
X4 2.5 150,000 1,800 750 3,452 6,002 - 75,000 -
X5 2.5 200,000 2,400 2,700 6,983 12,083 - 125,000 -
X6 2.5 240,000 2,880 4,300 10,301 17,481 - 165,000 -
X7 2.5 240,001 2,880 4,300 10,301 17,481 - 165,000 1
X8 2.5 270,000 3,240 6,300 12,700 22,240 - 165,000 30,000
X9 2.5 300,000 3,600 8,700 15,055 27,355 - 165,000 60,000
X10 2.5 350,000 4,200 12,700 19,694 36,594 - 165,000 110,000
X11 2.5 380,000 4,560 15,100 22,703 42,363 - 165,000 140,000
X12 2.5 400,000 4,800 16,700 24,709 46,209 - 165,000 160,000
X13 2.5 420,000 5,040 18,300 26,715 50,055 - 165,000 180,000
X14 2.5 420,001 5,040 18,300 26,715 50,055 - 165,000 180,000
X15 2.5 450,000 5,400 20,700 29,724 55,824 - 165,000 180,000
X16 2.5 500,001 6,000 24,700 34,739 65,439 - 165,000 180,000
X17 2.5 550,000 6,600 28,700 40,674 75,974 - 165,000 180,000
X18 2.5 600,000 7,200 32,700 46,692 86,592 - 165,000 180,000
X19 2.5 600,001 7,200 32,700 46,692 86,592 - 165,000 180,000
X20 2.5 650,000 7,800 36,700 52,710 97,210 - 165,000 180,000
X21 2.5 700,000 8,400 40,700 58,728 107,828 - 165,000 180,000
X22 2.5 750,000 9,000 44,700 64,746 118,446 - 165,000 180,000
X23 2.5 800,000 9,600 48,700 70,764 129,064 - 165,000 180,000
X24 2.5 850,000 10,200 52,700 76,782 139,682 - 165,000 180,000
X25 2.5 900,000 10,800 56,700 83,028 150,528 - 165,000 180,000
X26 2.5 950,000 11,400 60,700 90,829 162,929 - 165,000 180,000
X27 2.5 1,000,000 12,000 64,700 98,630 175,330 - 165,000 180,000
X28 2.5 1,100,000 13,200 72,700 114,232 200,132 - 165,000 180,000
X29 2.5 1,200,000 14,400 80,700 129,834 224,934 - 165,000 180,000
X30 2.5 1,300,000 15,600 88,700 145,437 249,737 - 165,000 180,000
X31 2.5 1,400,000 16,800 96,700 161,039 274,539 - 165,000 180,000
X32 2.5 1,405,000 16,860 97,100 161,819 275,779 - 165,000 180,000
X33 2.5 1,500,000 18,000 104,700 176,641 299,341 - 165,000 180,000
X34 2.5 2,000,000 24,000 144,700 267,115 435,815 - 165,000 180,000
X35 2.5 2,400,000 28,800 176,700 341,821 547,321 - 165,000 180,000
X36 2.5 2,400,001 28,800 176,700 341,821 547,321 - 165,000 180,000
X37 2.5 2,500,000 30,000 184,700 360,497 575,197 - 165,000 180,000
X38 2.5 2,700,000 32,400 200,700 397,850 630,950 - 165,000 180,000
X39 2.5 2,900,000 34,800 216,700 435,204 686,704 - 165,000 180,000
X40 2.5 3,000,000 36,000 224,700 453,880 714,580 - 165,000 180,000
X41 2.5 3,300,000 39,600 248,700 509,910 798,210 - 165,000 180,000
X42 2.5 3,500,000 42,000 264,700 548,157 854,857 - 165,000 180,000
X43 2.5 4,000,000 48,000 304,700 660,995 1,013,695 - 165,000 180,000
X44 2.5 4,500,000 54,000 344,700 773,832 1,172,532 - 165,000 180,000
X45 2.5 5,000,000 60,000 384,700 886,670 1,331,370 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

X46 2.5 5,500,000 66,000 424,700 999,507 1,490,207 - 165,000 180,000


X47 2.5 6,000,000 72,000 464,700 1,112,345 1,649,045 - 165,000 180,000
X48 2.5 6,500,000 78,000 504,700 1,225,182 1,807,882 - 165,000 180,000
X49 2.5 7,000,000 84,000 544,700 1,338,020 1,966,720 - 165,000 180,000
X50 2.5 7,500,000 90,000 584,700 1,450,857 2,125,557 - 165,000 180,000
X51 2.5 8,000,000 96,000 624,700 1,563,695 2,284,395 - 165,000 180,000
X52 2.5 8,000,001 96,000 624,700 1,563,695 2,284,395 - 165,000 180,000
X53 2.5 9,000,000 108,000 704,700 1,789,370 2,602,070 - 165,000 180,000
X54 2.5 10,000,000 120,000 784,700 2,015,045 2,919,745 - 165,000 180,000
X55 2.5 11,000,000 132,000 864,700 2,240,720 3,237,420 - 165,000 180,000
X56 2.5 12,000,000 144,000 944,700 2,466,395 3,555,095 - 165,000 180,000
X57 2.5 13,000,000 156,000 1,024,700 2,692,070 3,872,770 - 165,000 180,000
X58 2.5 14,000,000 168,000 1,104,700 2,917,745 4,190,445 - 165,000 180,000
X59 2.5 15,000,000 180,000 1,184,700 3,143,420 4,508,120 - 165,000 180,000
X60 2.5 16,000,000 192,000 1,264,700 3,369,095 4,825,795 - 165,000 180,000
X61 2.5 17,000,000 204,000 1,344,700 3,594,770 5,143,470 - 165,000 180,000
X62 2.5 18,000,000 216,000 1,424,700 3,820,445 5,461,145 - 165,000 180,000
X63 2.5 19,000,000 228,000 1,504,700 4,046,120 5,778,820 - 165,000 180,000
X64 2.5 20,000,000 240,000 1,584,700 4,271,795 6,096,495 - 165,000 180,000
X65 2.5 25,000,000 300,000 1,984,700 5,400,170 7,684,870 - 165,000 180,000
X66 2.5 30,000,000 360,000 2,384,700 6,528,545 9,273,245 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

Nouveau projet de barème [B] Salaires net A Salaires net B

T4 [24%] T5 [27%] T6 [32%] Cumul des Crédit non Impositions


impositions (x) remboursable (y) nettes (x-y)
1,980,000 5,600,000 [8000 001[
75,000 75,000
- - - 0 - 0 74,101 75,001
- - - 8,800 16,500 - 7,700 125,756 130,000
- - - 12,000 16,500 - 4,500 143,998 150,000
- - - 20,000 16,500 3,500 187,917 196,500
- - - 26,400 16,500 9,900 222,519 230,100
- - - 26,400 16,500 9,900 222,520 230,101
- - - 32,400 16,500 15,900 247,760 254,100
- - - 38,400 16,500 21,900 272,645 278,100
- - - 48,400 16,500 31,900 313,406 318,100
- - - 54,400 16,500 37,900 337,637 342,100
- - - 58,400 16,500 41,900 353,791 358,100
- - - 62,400 16,500 45,900 369,945 374,100
1 - - 62,400 16,500 45,900 369,946 374,101
30,000 - - 69,600 16,500 53,100 394,176 396,900
80,001 - - 81,600 16,500 65,100 434,562 434,901
130,000 - - 93,600 16,500 77,100 474,026 472,900
180,000 - - 105,600 16,500 89,100 513,408 510,900
180,001 - - 105,600 16,500 89,100 513,409 510,901
230,000 - - 117,600 16,500 101,100 552,790 548,900
280,000 - - 129,600 16,500 113,100 592,172 586,900
330,000 - - 141,600 16,500 125,100 631,554 624,900
380,000 - - 153,600 16,500 137,100 670,936 662,900
430,000 - - 165,600 16,500 149,100 710,318 700,900
480,000 - - 177,600 16,500 161,100 749,472 738,900
530,000 - - 189,600 16,500 173,100 787,071 776,900
580,000 - - 201,600 16,500 185,100 824,670 814,900
680,000 - - 225,600 16,500 209,100 899,868 890,900
780,000 - - 249,600 16,500 233,100 975,066 966,900
880,000 - - 273,600 16,500 257,100 1,050,263 1,042,900
980,000 - - 297,600 16,500 281,100 1,125,461 1,118,900
985,000 - - 298,800 16,500 282,300 1,129,221 1,122,700
1,080,000 - - 321,600 16,500 305,100 1,200,659 1,194,900
1,580,000 - - 441,600 16,500 425,100 1,564,185 1,574,900
1,980,000 - - 537,600 16,500 521,100 1,852,679 1,878,900
1,980,000 1 - 537,600 16,500 521,100 1,852,680 1,878,901
1,980,000 100,000 - 564,600 16,500 548,100 1,924,803 1,951,900
1,980,000 300,000 - 618,600 16,500 602,100 2,069,050 2,097,900
1,980,000 500,000 - 672,600 16,500 656,100 2,213,296 2,243,900
1,980,000 600,000 - 699,600 16,500 683,100 2,285,420 2,316,900
1,980,000 900,000 - 780,600 16,500 764,100 2,501,790 2,535,900
1,980,000 1,100,000 - 834,600 16,500 818,100 2,645,143 2,681,900
1,980,000 1,600,000 - 969,600 16,500 953,100 2,986,305 3,046,900
1,980,000 2,100,000 - 1,104,600 16,500 1,088,100 3,327,468 3,411,900
1,980,000 2,600,000 - 1,239,600 16,500 1,223,100 3,668,630 3,776,900
CONFIDENTIAL RESTRICTED #_x000D_

1,980,000 3,100,000 - 1,374,600 16,500 1,358,100 4,009,793 4,141,900


1,980,000 3,600,000 - 1,509,600 16,500 1,493,100 4,350,955 4,506,900
1,980,000 4,100,000 - 1,644,600 16,500 1,628,100 4,692,118 4,871,900
1,980,000 4,600,000 - 1,779,600 16,500 1,763,100 5,033,280 5,236,900
1,980,000 5,100,000 - 1,914,600 16,500 1,898,100 5,374,443 5,601,900
1,980,000 5,600,000 - 2,049,600 16,500 2,033,100 5,715,605 5,966,900
1,980,000 5,600,000 1 2,049,600 16,500 2,033,100 5,715,606 5,966,901
1,980,000 5,600,000 1,000,000 2,369,600 16,500 2,353,100 6,397,930 6,646,900
1,980,000 5,600,000 2,000,000 2,689,600 16,500 2,673,100 7,080,255 7,326,900
1,980,000 5,600,000 3,000,000 3,009,600 16,500 2,993,100 7,762,580 8,006,900
1,980,000 5,600,000 4,000,000 3,329,600 16,500 3,313,100 8,444,905 8,686,900
1,980,000 5,600,000 5,000,000 3,649,600 16,500 3,633,100 9,127,230 9,366,900
1,980,000 5,600,000 6,000,000 3,969,600 16,500 3,953,100 9,809,555 10,046,900
1,980,000 5,600,000 7,000,000 4,289,600 16,500 4,273,100 10,491,880 10,726,900
1,980,000 5,600,000 8,000,000 4,609,600 16,500 4,593,100 11,174,205 11,406,900
1,980,000 5,600,000 9,000,000 4,929,600 16,500 4,913,100 11,856,530 12,086,900
1,980,000 5,600,000 10,000,000 5,249,600 16,500 5,233,100 12,538,855 12,766,900
1,980,000 5,600,000 11,000,000 5,569,600 16,500 5,553,100 13,221,180 13,446,900
1,980,000 5,600,000 12,000,000 5,889,600 16,500 5,873,100 13,903,505 14,126,900
1,980,000 5,600,000 17,000,000 7,489,600 16,500 7,473,100 17,315,130 17,526,900
1,980,000 5,600,000 22,000,000 9,089,600 16,500 9,073,100 20,726,755 20,926,900
CONFIDENTIAL RESTRICTED #_x000D_

Ecart salaires Taux de


nets B-A variation

- -
900 - 1.20
4,244 - 3.26
6,002 - 4.00
8,583 - 4.37
7,581 - 3.29
7,581 - 3.29
6,340 - 2.50
5,455 - 1.96
4,694 - 1.48
4,463 - 1.30
4,309 - 1.20
4,155 - 1.11
4,155 - 1.11
2,724 - 0.69
339 - 0.08
- 1,126 0.24
- 2,508 0.49
- 2,508 0.49
- 3,890 0.71
- 5,272 0.90
- 6,654 1.06
- 8,036 1.21
- 9,418 1.34
- 10,572 1.43
- 10,171 1.31
- 9,770 1.20
- 8,968 1.01
- 8,166 0.84
- 7,363 0.71
- 6,561 0.59
- 6,521 0.58
- 5,759 0.48
10,715 - 0.68
26,221 - 1.40
26,221 - 1.40
27,097 - 1.39
28,850 - 1.38
30,604 - 1.36
31,480 - 1.36
34,110 - 1.35
36,757 - 1.37
60,595 - 1.99
84,432 - 2.47
108,270 - 2.87
CONFIDENTIAL RESTRICTED #_x000D_

132,107 - 3.19
155,945 - 3.46
179,782 - 3.69
203,620 - 3.89
227,457 - 4.06
251,295 - 4.21
251,295 - 4.21
248,970 - 3.75
246,645 - 3.37
244,320 - 3.05
241,995 - 2.79
239,670 - 2.56
237,345 - 2.36
235,020 - 2.19
232,695 - 2.04
230,370 - 1.91
228,045 - 1.79
225,720 - 1.68
223,395 - 1.58
211,770 - 1.21
200,145 - 0.96
CONFIDENTIAL RESTRICTED #_x000D_

Comparatif des salaires nets suivants les barèmes


25000000

20000000

15000000

10000000

5000000

0
1
3
5
7
9
1
3
5
7
9
1
3
5
7
9
1
3
5
7
9
1
3
5
7
9
1
3
X1
X3
X5
X7
X9
X1
X1
X1
X1
X1
X2
X2
X2
X2
X2
X3
X3
X3
X3
X3
X4
X4
X4
X4
X4
X5
X5
X5
X5
X5
X6
X6

Salaires net A Salaires net B


CONFIDENTIAL RESTRICTED #_x000D_

es
7
9
1
3
5
7
9
1
3
5
X4
X4
X5
X5
X5
X5
X5
X6
X6
X6
CONFIDENTIAL RESTRICTED #_x000D_

Salariés Parts IGR Salaires Barème actuel des impôts sur salaires [A]
mensuels

Cumul des T1 [0%] T2 [16%] T3 [20%]


IS CN IGR
impositions
75,000 165,000 180,000
X1 3.0 75,000
X2 3.0 75,001 900 - - - - 1 -
X3 3.0 130,000 1,560 450 1,098 3,108 - 55,000 -
X4 3.0 150,000 1,800 750 2,315 4,865 - 75,000 -
X5 3.0 200,000 2,400 2,700 5,151 10,251 - 125,000 -
X6 3.0 240,000 2,880 4,300 8,263 15,443 - 165,000 -
X7 3.0 240,001 2,880 4,300 8,263 15,443 - 165,000 1
X8 3.0 270,000 3,240 6,300 10,662 20,202 - 165,000 30,000
X9 3.0 300,000 3,600 8,700 13,017 25,317 - 165,000 60,000
X10 3.0 350,000 4,200 12,700 16,942 33,842 - 165,000 110,000
X11 3.0 380,000 4,560 15,100 19,296 38,956 - 165,000 140,000
X12 3.0 400,000 4,800 16,700 21,194 42,694 - 165,000 160,000
X13 3.0 420,000 5,040 18,300 23,200 46,540 - 165,000 180,000
X14 3.0 420,001 5,040 18,300 23,200 46,540 - 165,000 180,000
X15 3.0 450,000 5,400 20,700 26,209 52,309 - 165,000 180,000
X16 3.0 500,001 6,000 24,700 31,224 61,924 - 165,000 180,000
X17 3.0 550,000 6,600 28,700 36,239 71,539 - 165,000 180,000
X18 3.0 600,000 7,200 32,700 41,254 81,154 - 165,000 180,000
X19 3.0 600,001 7,200 32,700 41,254 81,154 - 165,000 180,000
X20 3.0 650,000 7,800 36,700 47,085 91,585 - 165,000 180,000
X21 3.0 700,000 8,400 40,700 53,103 102,203 - 165,000 180,000
X22 3.0 750,000 9,000 44,700 59,121 112,821 - 165,000 180,000
X23 3.0 800,000 9,600 48,700 65,139 123,439 - 165,000 180,000
X24 3.0 850,000 10,200 52,700 71,157 134,057 - 165,000 180,000
X25 3.0 900,000 10,800 56,700 77,175 144,675 - 165,000 180,000
X26 3.0 950,000 11,400 60,700 83,193 155,293 - 165,000 180,000
X27 3.0 1,000,000 12,000 64,700 89,211 165,911 - 165,000 180,000
X28 3.0 1,100,000 13,200 72,700 102,079 187,979 - 165,000 180,000
X29 3.0 1,200,000 14,400 80,700 117,682 212,782 - 165,000 180,000
X30 3.0 1,300,000 15,600 88,700 133,284 237,584 - 165,000 180,000
X31 3.0 1,400,000 16,800 96,700 148,886 262,386 - 165,000 180,000
X32 3.0 1,405,000 16,860 97,100 149,666 263,626 - 165,000 180,000
X33 3.0 1,500,000 18,000 104,700 164,488 287,188 - 165,000 180,000
X34 3.0 2,000,000 24,000 144,700 245,024 413,724 - 165,000 180,000
X35 3.0 2,400,000 28,800 176,700 319,730 525,230 - 165,000 180,000
X36 3.0 2,400,001 28,800 176,700 319,730 525,230 - 165,000 180,000
X37 3.0 2,500,000 30,000 184,700 338,407 553,107 - 165,000 180,000
X38 3.0 2,700,000 32,400 200,700 375,760 608,860 - 165,000 180,000
X39 3.0 2,900,000 34,800 216,700 413,113 664,613 - 165,000 180,000
X40 3.0 3,000,000 36,000 224,700 431,790 692,490 - 165,000 180,000
X41 3.0 3,300,000 39,600 248,700 487,819 776,119 - 165,000 180,000
X42 3.0 3,500,000 42,000 264,700 525,172 831,872 - 165,000 180,000
X43 3.0 4,000,000 48,000 304,700 618,555 971,255 - 165,000 180,000
X44 3.0 4,500,000 54,000 344,700 724,516 1,123,216 - 165,000 180,000
X45 3.0 5,000,000 60,000 384,700 837,353 1,282,053 - 165,000 180,000
X46 3.0 5,500,000 66,000 424,700 950,191 1,440,891 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

X47 3.0 6,000,000 72,000 464,700 1,063,028 1,599,728 - 165,000 180,000


X48 3.0 6,500,000 78,000 504,700 1,175,866 1,758,566 - 165,000 180,000
X49 3.0 7,000,000 84,000 544,700 1,288,703 1,917,403 - 165,000 180,000
X50 3.0 7,500,000 90,000 584,700 1,401,541 2,076,241 - 165,000 180,000
X51 3.0 8,000,000 96,000 624,700 1,514,378 2,235,078 - 165,000 180,000
X52 3.0 8,000,001 96,000 624,700 1,514,378 2,235,078 - 165,000 180,000
X53 3.0 9,000,000 108,000 704,700 1,740,053 2,552,753 - 165,000 180,000
X54 3.0 10,000,000 120,000 784,700 1,965,728 2,870,428 - 165,000 180,000
X55 3.0 11,000,000 132,000 864,700 2,191,403 3,188,103 - 165,000 180,000
X56 3.0 12,000,000 144,000 944,700 2,417,078 3,505,778 - 165,000 180,000
X57 3.0 13,000,000 156,000 1,024,700 2,642,753 3,823,453 - 165,000 180,000
X58 3.0 14,000,000 168,000 1,104,700 2,868,428 4,141,128 - 165,000 180,000
X59 3.0 15,000,000 180,000 1,184,700 3,094,103 4,458,803 - 165,000 180,000
X60 3.0 16,000,000 192,000 1,264,700 3,319,778 4,776,478 - 165,000 180,000
X61 3.0 17,000,000 204,000 1,344,700 3,545,453 5,094,153 - 165,000 180,000
X62 3.0 18,000,000 216,000 1,424,700 3,771,128 5,411,828 - 165,000 180,000
X63 3.0 19,000,000 228,000 1,504,700 3,996,803 5,729,503 - 165,000 180,000
X64 3.0 20,000,000 240,000 1,584,700 4,222,478 6,047,178 - 165,000 180,000
X65 3.0 25,000,000 300,000 1,984,700 5,350,853 7,635,553 - 165,000 180,000
X66 3.0 30,000,000 360,000 2,384,700 6,479,228 9,223,928 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

Nouveau projet de barème [B] Salaires net A Salaires net B

T4 [24%] T5 [27%] T6 [32%] Cumul des Crédit non Impositions


impositions (x) remboursable (y) nettes (x-y)
1,980,000 5,600,000 [8000 001[
22,000 75,000 75,000
- - - 0 22,000 - 22,000 75,001 75,001
- - - 8,800 22,000 - 13,200 126,892 130,000
- - - 12,000 22,000 - 10,000 145,135 150,000
- - - 20,000 22,000 - 2,000 189,749 200,000
- - - 26,400 22,000 4,400 224,557 235,600
- - - 26,400 22,000 4,400 224,558 235,601
- - - 32,400 22,000 10,400 249,798 259,600
- - - 38,400 22,000 16,400 274,683 283,600
- - - 48,400 22,000 26,400 316,158 323,600
- - - 54,400 22,000 32,400 341,044 347,600
- - - 58,400 22,000 36,400 357,306 363,600
- - - 62,400 22,000 40,400 373,460 379,600
1 - - 62,400 22,000 40,400 373,461 379,601
30,000 - - 69,600 22,000 47,600 397,691 402,400
80,001 - - 81,600 22,000 59,600 438,077 440,401
130,000 - - 93,600 22,000 71,600 478,461 478,400
180,000 - - 105,600 22,000 83,600 518,846 516,400
180,001 - - 105,600 22,000 83,600 518,847 516,401
230,000 - - 117,600 22,000 95,600 558,415 554,400
280,000 - - 129,600 22,000 107,600 597,797 592,400
330,000 - - 141,600 22,000 119,600 637,179 630,400
380,000 - - 153,600 22,000 131,600 676,561 668,400
430,000 - - 165,600 22,000 143,600 715,943 706,400
480,000 - - 177,600 22,000 155,600 755,325 744,400
530,000 - - 189,600 22,000 167,600 794,707 782,400
580,000 - - 201,600 22,000 179,600 834,089 820,400
680,000 - - 225,600 22,000 203,600 912,021 896,400
780,000 - - 249,600 22,000 227,600 987,218 972,400
880,000 - - 273,600 22,000 251,600 1,062,416 1,048,400
980,000 - - 297,600 22,000 275,600 1,137,614 1,124,400
985,000 - - 298,800 22,000 276,800 1,141,374 1,128,200
1,080,000 - - 321,600 22,000 299,600 1,212,812 1,200,400
1,580,000 - - 441,600 22,000 419,600 1,586,276 1,580,400
1,980,000 - - 537,600 22,000 515,600 1,874,770 1,884,400
1,980,000 1 - 537,600 22,000 515,600 1,874,771 1,884,401
1,980,000 100,000 - 564,600 22,000 542,600 1,946,893 1,957,400
1,980,000 300,000 - 618,600 22,000 596,600 2,091,140 2,103,400
1,980,000 500,000 - 672,600 22,000 650,600 2,235,387 2,249,400
1,980,000 600,000 - 699,600 22,000 677,600 2,307,510 2,322,400
1,980,000 900,000 - 780,600 22,000 758,600 2,523,881 2,541,400
1,980,000 1,100,000 - 834,600 22,000 812,600 2,668,128 2,687,400
1,980,000 1,600,000 - 969,600 22,000 947,600 3,028,745 3,052,400
1,980,000 2,100,000 - 1,104,600 22,000 1,082,600 3,376,784 3,417,400
1,980,000 2,600,000 - 1,239,600 22,000 1,217,600 3,717,947 3,782,400
1,980,000 3,100,000 - 1,374,600 22,000 1,352,600 4,059,109 4,147,400
CONFIDENTIAL RESTRICTED #_x000D_

1,980,000 3,600,000 - 1,509,600 22,000 1,487,600 4,400,272 4,512,400


1,980,000 4,100,000 - 1,644,600 22,000 1,622,600 4,741,434 4,877,400
1,980,000 4,600,000 - 1,779,600 22,000 1,757,600 5,082,597 5,242,400
1,980,000 5,100,000 - 1,914,600 22,000 1,892,600 5,423,759 5,607,400
1,980,000 5,600,000 - 2,049,600 22,000 2,027,600 5,764,922 5,972,400
1,980,000 5,600,000 1 2,049,600 22,000 2,027,600 5,764,923 5,972,401
1,980,000 5,600,000 1,000,000 2,369,600 22,000 2,347,600 6,447,247 6,652,400
1,980,000 5,600,000 2,000,000 2,689,600 22,000 2,667,600 7,129,572 7,332,400
1,980,000 5,600,000 3,000,000 3,009,600 22,000 2,987,600 7,811,897 8,012,400
1,980,000 5,600,000 4,000,000 3,329,600 22,000 3,307,600 8,494,222 8,692,400
1,980,000 5,600,000 5,000,000 3,649,600 22,000 3,627,600 9,176,547 9,372,400
1,980,000 5,600,000 6,000,000 3,969,600 22,000 3,947,600 9,858,872 10,052,400
1,980,000 5,600,000 7,000,000 4,289,600 22,000 4,267,600 10,541,197 10,732,400
1,980,000 5,600,000 8,000,000 4,609,600 22,000 4,587,600 11,223,522 11,412,400
1,980,000 5,600,000 9,000,000 4,929,600 22,000 4,907,600 11,905,847 12,092,400
1,980,000 5,600,000 10,000,000 5,249,600 22,000 5,227,600 12,588,172 12,772,400
1,980,000 5,600,000 11,000,000 5,569,600 22,000 5,547,600 13,270,497 13,452,400
1,980,000 5,600,000 12,000,000 5,889,600 22,000 5,867,600 13,952,822 14,132,400
1,980,000 5,600,000 17,000,000 7,489,600 22,000 7,467,600 17,364,447 17,532,400
1,980,000 5,600,000 22,000,000 9,089,600 22,000 9,067,600 20,776,072 20,932,400
CONFIDENTIAL RESTRICTED #_x000D_

Ecart salaires Taux de


nets B-A variation

- -
- -
3,108 - 2.39
4,865 - 3.24
10,251 - 5.13
11,043 - 4.69
11,043 - 4.69
9,802 - 3.78
8,917 - 3.14
7,442 - 2.30
6,556 - 1.89
6,294 - 1.73
6,140 - 1.62
6,140 - 1.62
4,709 - 1.17
2,324 - 0.53
- 61 0.01
- 2,446 0.47
- 2,446 0.47
- 4,015 0.72
- 5,397 0.91
- 6,779 1.08
- 8,161 1.22
- 9,543 1.35
- 10,925 1.47
- 12,307 1.57
- 13,689 1.67
- 15,621 1.74
- 14,818 1.52
- 14,016 1.34
- 13,214 1.18
- 13,174 1.17
- 12,412 1.03
- 5,876 0.37
9,630 - 0.51
9,630 - 0.51
10,507 - 0.54
12,260 - 0.58
14,013 - 0.62
14,890 - 0.64
17,519 - 0.69
19,272 - 0.72
23,655 - 0.77
40,616 - 1.19
64,453 - 1.70
88,291 - 2.13
CONFIDENTIAL RESTRICTED #_x000D_

112,128 - 2.48
135,966 - 2.79
159,803 - 3.05
183,641 - 3.27
207,478 - 3.47
207,478 - 3.47
205,153 - 3.08
202,828 - 2.77
200,503 - 2.50
198,178 - 2.28
195,853 - 2.09
193,528 - 1.93
191,203 - 1.78
188,878 - 1.66
186,553 - 1.54
184,228 - 1.44
181,903 - 1.35
179,578 - 1.27
167,953 - 0.96
156,328 - 0.75
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_

Salariés Parts IGR Salaires Barème actuel des impôts sur salaires [A] No
mensuels

Cumul des T1 [0%] T2 [16%] T3 [20%]


IS CN IGR
impositions
75,000 165,000 180,000
X1 3.5 75,000 900 -
X2 3.5 75,001 900 - 900 - 1 -
X3 3.5 130,000 1,560 450 - 2,010 - 55,000 -
X4 3.5 150,000 1,800 750 1,179 3,729 - 75,000 -
X5 3.5 200,000 2,400 2,700 4,015 9,115 - 125,000 -
X6 3.5 240,000 2,880 4,300 6,327 13,507 - 165,000 -
X7 3.5 240,001 2,880 4,300 6,327 13,507 - 165,000 1
X8 3.5 270,000 3,240 6,300 8,624 18,164 - 165,000 30,000
X9 3.5 300,000 3,600 8,700 10,979 23,279 - 165,000 60,000
X10 3.5 350,000 4,200 12,700 14,903 31,803 - 165,000 110,000
X11 3.5 380,000 4,560 15,100 17,258 36,918 - 165,000 140,000
X12 3.5 400,000 4,800 16,700 18,828 40,328 - 165,000 160,000
X13 3.5 420,000 5,040 18,300 20,398 43,738 - 165,000 180,000
X14 3.5 420,001 5,040 18,300 20,398 43,738 - 165,000 180,000
X15 3.5 450,000 5,400 20,700 22,753 48,853 - 165,000 180,000
X16 3.5 500,001 6,000 24,700 27,708 58,408 - 165,000 180,000
X17 3.5 550,000 6,600 28,700 32,723 68,023 - 165,000 180,000
X18 3.5 600,000 7,200 32,700 37,738 77,638 - 165,000 180,000
X19 3.5 600,001 7,200 32,700 37,738 77,638 - 165,000 180,000
X20 3.5 650,000 7,800 36,700 42,753 87,253 - 165,000 180,000
X21 3.5 700,000 8,400 40,700 47,768 96,868 - 165,000 180,000
X22 3.5 750,000 9,000 44,700 53,496 107,196 - 165,000 180,000
X23 3.5 800,000 9,600 48,700 59,514 117,814 - 165,000 180,000
X24 3.5 850,000 10,200 52,700 65,532 128,432 - 165,000 180,000
X25 3.5 900,000 10,800 56,700 71,550 139,050 - 165,000 180,000
X26 3.5 950,000 11,400 60,700 77,568 149,668 - 165,000 180,000
X27 3.5 1,000,000 12,000 64,700 83,586 160,286 - 165,000 180,000
X28 3.5 1,100,000 13,200 72,700 95,622 181,522 - 165,000 180,000
X29 3.5 1,200,000 14,400 80,700 107,658 202,758 - 165,000 180,000
X30 3.5 1,300,000 15,600 88,700 121,131 225,431 - 165,000 180,000
X31 3.5 1,400,000 16,800 96,700 136,733 250,233 - 165,000 180,000
X32 3.5 1,405,000 16,860 97,100 137,513 251,473 - 165,000 180,000
X33 3.5 1,500,000 18,000 104,700 152,335 275,035 - 165,000 180,000
X34 3.5 2,000,000 24,000 144,700 230,347 399,047 - 165,000 180,000
X35 3.5 2,400,000 28,800 176,700 297,640 503,140 - 165,000 180,000
X36 3.5 2,400,001 28,800 176,700 297,640 503,140 - 165,000 180,000
X37 3.5 2,500,000 30,000 184,700 316,316 531,016 - 165,000 180,000
X38 3.5 2,700,000 32,400 200,700 353,669 586,769 - 165,000 180,000
X39 3.5 2,900,000 34,800 216,700 391,023 642,523 - 165,000 180,000
X40 3.5 3,000,000 36,000 224,700 409,699 670,399 - 165,000 180,000
X41 3.5 3,300,000 39,600 248,700 465,729 754,029 - 165,000 180,000
X42 3.5 3,500,000 42,000 264,700 503,082 809,782 - 165,000 180,000
X43 3.5 4,000,000 48,000 304,700 596,465 949,165 - 165,000 180,000
X44 3.5 4,500,000 54,000 344,700 689,847 1,088,547 - 165,000 180,000
X45 3.5 5,000,000 60,000 384,700 788,037 1,232,737 - 165,000 180,000
X46 3.5 5,500,000 66,000 424,700 900,874 1,391,574 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

X47 3.5 6,000,000 72,000 464,700 1,013,712 1,550,412 - 165,000 180,000


X48 3.5 6,500,000 78,000 504,700 1,126,549 1,709,249 - 165,000 180,000
X49 3.5 7,000,000 84,000 544,700 1,239,387 1,868,087 - 165,000 180,000
X50 3.5 7,500,000 90,000 584,700 1,352,224 2,026,924 - 165,000 180,000
X51 3.5 8,000,000 96,000 624,700 1,465,062 2,185,762 - 165,000 180,000
X52 3.5 8,000,001 96,000 624,700 1,465,062 2,185,762 - 165,000 180,000
X53 3.5 9,000,000 108,000 704,700 1,690,737 2,503,437 - 165,000 180,000
X54 3.5 10,000,000 120,000 784,700 1,916,412 2,821,112 - 165,000 180,000
X55 3.5 11,000,000 132,000 864,700 2,142,087 3,138,787 - 165,000 180,000
X56 3.5 12,000,000 144,000 944,700 2,367,762 3,456,462 - 165,000 180,000
X57 3.5 13,000,000 156,000 1,024,700 2,593,437 3,774,137 - 165,000 180,000
X58 3.5 14,000,000 168,000 1,104,700 2,919,112 4,191,812 - 165,000 180,000
X59 3.5 15,000,000 180,000 1,184,700 3,044,787 4,409,487 - 165,000 180,000
X60 3.5 16,000,000 192,000 1,264,700 3,270,462 4,727,162 - 165,000 180,000
X61 3.5 17,000,000 204,000 1,344,700 3,496,137 5,044,837 - 165,000 180,000
X62 3.5 18,000,000 216,000 1,424,700 3,721,812 5,362,512 - 165,000 180,000
X63 3.5 19,000,000 228,000 1,504,700 3,947,487 5,680,187 - 165,000 180,000
X64 3.5 20,000,000 240,000 1,584,700 4,173,162 5,997,862 - 165,000 180,000
X65 3.5 25,000,000 300,000 1,984,700 5,301,537 7,586,237 - 165,000 180,000
X66 3.5 30,000,000 360,000 2,384,700 6,429,912 9,174,612 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

Nouveau projet de barème [B] Salaires nets A Salaires nets B

T4 [24%] T5 [27%] T6 [32%] Cumul des Crédit non Impositions


impositions (x) remboursable (y) nettes (x-y)
1,980,000 5,600,000 [8000 001[
27,500 75,000 75,000
- - - 0 27,500 - 27,500 74,101 75,001
- - - 8,800 27,500 - 18,700 127,990 130,000
- - - 12,000 27,500 - 15,500 146,271 150,000
- - - 20,000 27,500 - 7,500 190,885 200,000
- - - 26,400 27,500 - 1,100 226,493 240,000
- - - 26,400 27,500 - 1,100 226,494 240,001
- - - 32,400 27,500 4,900 251,836 265,100
- - - 38,400 27,500 10,900 276,721 289,100
- - - 48,400 27,500 20,900 318,197 329,100
- - - 54,400 27,500 26,900 343,082 353,100
- - - 58,400 27,500 30,900 359,672 369,100
- - - 62,400 27,500 34,900 376,262 385,100
1 - - 62,400 27,500 34,900 376,263 385,101
30,000 - - 69,600 27,500 42,100 401,147 407,900
80,001 - - 81,600 27,500 54,100 441,593 445,901
130,000 - - 93,600 27,500 66,100 481,977 483,900
180,000 - - 105,600 27,500 78,100 522,362 521,900
180,001 - - 105,600 27,500 78,100 522,363 521,901
230,000 - - 117,600 27,500 90,100 562,747 559,900
280,000 - - 129,600 27,500 102,100 603,132 597,900
330,000 - - 141,600 27,500 114,100 642,804 635,900
380,000 - - 153,600 27,500 126,100 682,186 673,900
430,000 - - 165,600 27,500 138,100 721,568 711,900
480,000 - - 177,600 27,500 150,100 760,950 749,900
530,000 - - 189,600 27,500 162,100 800,332 787,900
580,000 - - 201,600 27,500 174,100 839,714 825,900
680,000 - - 225,600 27,500 198,100 918,478 901,900
780,000 - - 249,600 27,500 222,100 997,242 977,900
880,000 - - 273,600 27,500 246,100 1,074,569 1,053,900
980,000 - - 297,600 27,500 270,100 1,149,767 1,129,900
985,000 - - 298,800 27,500 271,300 1,153,527 1,133,700
1,080,000 - - 321,600 27,500 294,100 1,224,965 1,205,900
1,580,000 - - 441,600 27,500 414,100 1,600,953 1,585,900
1,980,000 - - 537,600 27,500 510,100 1,896,860 1,889,900
1,980,000 1 - 537,600 27,500 510,100 1,896,861 1,889,901
1,980,000 100,000 - 564,600 27,500 537,100 1,968,984 1,962,900
1,980,000 300,000 - 618,600 27,500 591,100 2,113,231 2,108,900
1,980,000 500,000 - 672,600 27,500 645,100 2,257,477 2,254,900
1,980,000 600,000 - 699,600 27,500 672,100 2,329,601 2,327,900
1,980,000 900,000 - 780,600 27,500 753,100 2,545,971 2,546,900
1,980,000 1,100,000 - 834,600 27,500 807,100 2,690,218 2,692,900
1,980,000 1,600,000 - 969,600 27,500 942,100 3,050,835 3,057,900
1,980,000 2,100,000 - 1,104,600 27,500 1,077,100 3,411,453 3,422,900
1,980,000 2,600,000 - 1,239,600 27,500 1,212,100 3,767,263 3,787,900
1,980,000 3,100,000 - 1,374,600 27,500 1,347,100 4,108,426 4,152,900
CONFIDENTIAL RESTRICTED #_x000D_

1,980,000 3,600,000 - 1,509,600 27,500 1,482,100 4,449,588 4,517,900


1,980,000 4,100,000 - 1,644,600 27,500 1,617,100 4,790,751 4,882,900
1,980,000 4,600,000 - 1,779,600 27,500 1,752,100 5,131,913 5,247,900
1,980,000 5,100,000 - 1,914,600 27,500 1,887,100 5,473,076 5,612,900
1,980,000 5,600,000 - 2,049,600 27,500 2,022,100 5,814,238 5,977,900
1,980,000 5,600,000 1 2,049,600 27,500 2,022,100 5,814,239 5,977,901
1,980,000 5,600,000 1,000,000 2,369,600 27,500 2,342,100 6,496,563 6,657,900
1,980,000 5,600,000 2,000,000 2,689,600 27,500 2,662,100 7,178,888 7,337,900
1,980,000 5,600,000 3,000,000 3,009,600 27,500 2,982,100 7,861,213 8,017,900
1,980,000 5,600,000 4,000,000 3,329,600 27,500 3,302,100 8,543,538 8,697,900
1,980,000 5,600,000 5,000,000 3,649,600 27,500 3,622,100 9,225,863 9,377,900
1,980,000 5,600,000 6,000,000 3,969,600 27,500 3,942,100 9,808,188 10,057,900
1,980,000 5,600,000 7,000,000 4,289,600 27,500 4,262,100 10,590,513 10,737,900
1,980,000 5,600,000 8,000,000 4,609,600 27,500 4,582,100 11,272,838 11,417,900
1,980,000 5,600,000 9,000,000 4,929,600 27,500 4,902,100 11,955,163 12,097,900
1,980,000 5,600,000 10,000,000 5,249,600 27,500 5,222,100 12,637,488 12,777,900
1,980,000 5,600,000 11,000,000 5,569,600 27,500 5,542,100 13,319,813 13,457,900
1,980,000 5,600,000 12,000,000 5,889,600 27,500 5,862,100 14,002,138 14,137,900
1,980,000 5,600,000 17,000,000 7,489,600 27,500 7,462,100 17,413,763 17,537,900
1,980,000 5,600,000 22,000,000 9,089,600 27,500 9,062,100 20,825,388 20,937,900
CONFIDENTIAL RESTRICTED #_x000D_

Ecart salaires Taux de


nets B-A variation

- -
900 - 1.20
2,010 - 1.55
3,729 - 2.49
9,115 - 4.56
13,507 - 5.63
13,507 - 5.63
13,264 - 5.00
12,379 - 4.28
10,903 - 3.31
10,018 - 2.84
9,428 - 2.55
8,838 - 2.29
8,838 - 2.29
6,753 - 1.66
4,308 - 0.97
1,923 - 0.40
- 462 0.09
- 462 0.09
- 2,847 0.51
- 5,232 0.88
- 6,904 1.09
- 8,286 1.23
- 9,668 1.36
- 11,050 1.47
- 12,432 1.58
- 13,814 1.67
- 16,578 1.84
- 19,342 1.98
- 20,669 1.96
- 19,867 1.76
- 19,827 1.75
- 19,065 1.58
- 15,053 0.95
- 6,960 0.37
- 6,960 0.37
- 6,084 0.31
- 4,331 0.21
- 2,577 0.11
- 1,701 0.07
929 - 0.04
2,682 - 0.10
7,065 - 0.23
11,447 - 0.33
20,637 - 0.54
44,474 - 1.07
CONFIDENTIAL RESTRICTED #_x000D_

68,312 - 1.51
92,149 - 1.89
115,987 - 2.21
139,824 - 2.49
163,662 - 2.74
163,662 - 2.74
161,337 - 2.42
159,012 - 2.17
156,687 - 1.95
154,362 - 1.77
152,037 - 1.62
249,712 - 2.48
147,387 - 1.37
145,062 - 1.27
142,737 - 1.18
140,412 - 1.10
138,087 - 1.03
135,762 - 0.96
124,137 - 0.71
112,512 - 0.54
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_

Salariés Parts IGR Salaires Barème actuel des impôts sur salaires [A] No
mensuels

Cumul des T1 [0%] T2 [16%] T3 [20%]


IS CN IGR
impositions
75,000 165,000 180,000
X1 4.0 75,000 900 900
X2 4.0 75,001 900 - - 900 - 1 -
X3 4.0 130,000 1,560 450 - 2,010 - 55,000 -
X4 4.0 150,000 1,800 750 - 2,550 - 75,000 -
X5 4.0 200,000 2,400 2,700 2,879 7,979 - 125,000 -
X6 4.0 240,000 2,880 4,300 5,191 12,371 - 165,000 -
X7 4.0 240,001 2,880 4,300 5,191 12,371 - 165,000 1
X8 4.0 270,000 3,240 6,300 6,863 16,403 - 165,000 30,000
X9 4.0 300,000 3,600 8,700 8,941 21,241 - 165,000 60,000
X10 4.0 350,000 4,200 12,700 12,865 29,765 - 165,000 110,000
X11 4.0 380,000 4,560 15,100 15,220 34,880 - 165,000 140,000
X12 4.0 400,000 4,800 16,700 16,790 38,290 - 165,000 160,000
X13 4.0 420,000 5,040 18,300 18,360 41,700 - 165,000 180,000
X14 4.0 420,001 5,040 18,300 18,360 41,700 - 165,000 180,000
X15 4.0 450,000 5,400 20,700 20,715 46,815 - 165,000 180,000
X16 4.0 500,001 6,000 24,700 24,640 55,340 - 165,000 180,000
X17 4.0 550,000 6,600 28,700 29,208 64,508 - 165,000 180,000
X18 4.0 600,000 7,200 32,700 34,223 74,123 - 165,000 180,000
X19 4.0 600,001 7,200 32,700 34,223 74,123 - 165,000 180,000
X20 4.0 650,000 7,800 36,700 39,238 83,738 - 165,000 180,000
X21 4.0 700,000 8,400 40,700 44,253 93,353 - 165,000 180,000
X22 4.0 750,000 9,000 44,700 49,268 102,968 - 165,000 180,000
X23 4.0 800,000 9,600 48,700 54,283 112,583 - 165,000 180,000
X24 4.0 850,000 10,200 52,700 59,907 122,807 - 165,000 180,000
X25 4.0 900,000 10,800 56,700 65,925 133,425 - 165,000 180,000
X26 4.0 950,000 11,400 60,700 71,943 144,043 - 165,000 180,000
X27 4.0 1,000,000 12,000 64,700 77,961 154,661 - 165,000 180,000
X28 4.0 1,100,000 13,200 72,700 89,997 175,897 - 165,000 180,000
X29 4.0 1,200,000 14,400 80,700 102,033 197,133 - 165,000 180,000
X30 4.0 1,300,000 15,600 88,700 114,069 218,369 - 165,000 180,000
X31 4.0 1,400,000 16,800 96,700 126,105 239,605 - 165,000 180,000
X32 4.0 1,405,000 16,860 97,100 126,707 240,667 - 165,000 180,000
X33 4.0 1,500,000 18,000 104,700 140,183 262,883 - 165,000 180,000
X34 4.0 2,000,000 24,000 144,700 218,194 386,894 - 165,000 180,000
X35 4.0 2,400,000 28,800 176,700 280,603 486,103 - 165,000 180,000
X36 4.0 2,400,001 28,800 176,700 280,603 486,103 - 165,000 180,000
X37 4.0 2,500,000 30,000 184,700 296,205 510,905 - 165,000 180,000
X38 4.0 2,700,000 32,400 200,700 331,579 564,679 - 165,000 180,000
X39 4.0 2,900,000 34,800 216,700 368,932 620,432 - 165,000 180,000
X40 4.0 3,000,000 36,000 224,700 387,609 648,309 - 165,000 180,000
X41 4.0 3,300,000 39,600 248,700 443,638 731,938 - 165,000 180,000
X42 4.0 3,500,000 42,000 264,700 480,991 787,691 - 165,000 180,000
X43 4.0 4,000,000 48,000 304,700 574,374 927,074 - 165,000 180,000
X44 4.0 4,500,000 54,000 344,700 667,757 1,066,457 - 165,000 180,000
X45 4.0 5,000,000 60,000 384,700 761,140 1,205,840 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

X46 4.0 5,500,000 66,000 424,700 354,522 845,222 - 165,000 180,000


X47 4.0 6,000,000 72,000 464,700 964,396 1,501,096 - 165,000 180,000
X48 4.0 6,500,000 78,000 504,700 1,077,233 1,659,933 - 165,000 180,000
X49 4.0 7,000,000 84,000 544,700 1,190,071 1,818,771 - 165,000 180,000
X50 4.0 7,500,000 90,000 584,700 1,302,908 1,977,608 - 165,000 180,000
X51 4.0 8,000,000 96,000 624,700 1,415,746 2,136,446 - 165,000 180,000
X52 4.0 8,000,001 96,000 624,700 1,415,746 2,136,446 - 165,000 180,000
X53 4.0 9,000,000 108,000 704,700 1,641,421 2,454,121 - 165,000 180,000
X54 4.0 10,000,000 120,000 784,700 1,867,096 2,771,796 - 165,000 180,000
X55 4.0 11,000,000 132,000 864,700 2,092,771 3,089,471 - 165,000 180,000
X56 4.0 12,000,000 144,000 944,700 2,318,446 3,407,146 - 165,000 180,000
X57 4.0 13,000,000 156,000 1,024,700 2,544,121 3,724,821 - 165,000 180,000
X58 4.0 14,000,000 168,000 1,104,700 2,769,796 4,042,496 - 165,000 180,000
X59 4.0 15,000,000 180,000 1,184,700 2,995,471 4,360,171 - 165,000 180,000
X60 4.0 16,000,000 192,000 1,264,700 3,221,146 4,677,846 - 165,000 180,000
X61 4.0 17,000,000 204,000 1,344,700 3,446,821 4,995,521 - 165,000 180,000
X62 4.0 18,000,000 216,000 1,424,700 3,672,496 5,313,196 - 165,000 180,000
X63 4.0 19,000,000 228,000 1,504,700 3,898,171 5,630,871 - 165,000 180,000
X64 4.0 20,000,000 240,000 1,584,700 4,123,846 5,948,546 - 165,000 180,000
X65 4.0 25,000,000 300,000 1,984,700 5,252,221 7,536,921 - 165,000 180,000
X66 4.0 30,000,000 360,000 2,384,700 6,380,596 9,125,296 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

Nouveau projet de barème [B] Salaires net A Salaires net B

T4 [24%] T5 [27%] T6 [32%] Crédit non


Cumul des Impositions
remboursable
impositions (x) nettes (x-y)
(y)
1,980,000 5,600,000 [8000 001[
33,000 74,100 75,000
- - - 0 33,000 - 33,000 74,101 75,001
- - - 8,800 33,000 - 24,200 127,990 130,000
- - - 12,000 33,000 - 21,000 147,450 150,000
- - - 20,000 33,000 - 13,000 192,021 200,000
- - - 26,400 33,000 - 6,600 227,629 240,000
- - - 26,400 33,000 - 6,600 227,630 240,001
- - - 32,400 33,000 - 600 253,597 270,000
- - - 38,400 33,000 5,400 278,759 294,600
- - - 48,400 33,000 15,400 320,235 334,600
- - - 54,400 33,000 21,400 345,120 358,600
- - - 58,400 33,000 25,400 361,710 374,600
- - - 62,400 33,000 29,400 378,300 390,600
1 - - 62,400 33,000 29,400 378,301 390,601
30,000 - - 69,600 33,000 36,600 403,185 413,400
80,001 - - 81,600 33,000 48,600 444,661 451,401
130,000 - - 93,600 33,000 60,600 485,492 489,400
180,000 - - 105,600 33,000 72,600 525,877 527,400
180,001 - - 105,600 33,000 72,600 525,878 527,401
230,000 - - 117,600 33,000 84,600 566,262 565,400
280,000 - - 129,600 33,000 96,600 606,647 603,400
330,000 - - 141,600 33,000 108,600 647,032 641,400
380,000 - - 153,600 33,000 120,600 687,417 679,400
430,000 - - 165,600 33,000 132,600 727,193 717,400
480,000 - - 177,600 33,000 144,600 766,575 755,400
530,000 - - 189,600 33,000 156,600 805,957 793,400
580,000 - - 201,600 33,000 168,600 845,339 831,400
680,000 - - 225,600 33,000 192,600 924,103 907,400
780,000 - - 249,600 33,000 216,600 1,002,867 983,400
880,000 - - 273,600 33,000 240,600 1,081,631 1,059,400
980,000 - - 297,600 33,000 264,600 1,160,395 1,135,400
985,000 - - 298,800 33,000 265,800 1,164,333 1,139,200
1,080,000 - - 321,600 33,000 288,600 1,237,117 1,211,400
1,580,000 - - 441,600 33,000 408,600 1,613,106 1,591,400
1,980,000 - - 537,600 33,000 504,600 1,913,897 1,895,400
1,980,000 1 - 537,600 33,000 504,600 1,913,898 1,895,401
1,980,000 100,000 - 564,600 33,000 531,600 1,989,095 1,968,400
1,980,000 300,000 - 618,600 33,000 585,600 2,135,321 2,114,400
1,980,000 500,000 - 672,600 33,000 639,600 2,279,568 2,260,400
1,980,000 600,000 - 699,600 33,000 666,600 2,351,691 2,333,400
1,980,000 900,000 - 780,600 33,000 747,600 2,568,062 2,552,400
1,980,000 1,100,000 - 834,600 33,000 801,600 2,712,309 2,698,400
1,980,000 1,600,000 - 969,600 33,000 936,600 3,072,926 3,063,400
1,980,000 2,100,000 - 1,104,600 33,000 1,071,600 3,433,543 3,428,400
1,980,000 2,600,000 - 1,239,600 33,000 1,206,600 3,794,160 3,793,400
CONFIDENTIAL RESTRICTED #_x000D_

1,980,000 3,100,000 - 1,374,600 33,000 1,341,600 4,654,778 4,158,400


1,980,000 3,600,000 - 1,509,600 33,000 1,476,600 4,498,904 4,523,400
1,980,000 4,100,000 - 1,644,600 33,000 1,611,600 4,840,067 4,888,400
1,980,000 4,600,000 - 1,779,600 33,000 1,746,600 5,181,229 5,253,400
1,980,000 5,100,000 - 1,914,600 33,000 1,881,600 5,522,392 5,618,400
1,980,000 5,600,000 - 2,049,600 33,000 2,016,600 5,863,554 5,983,400
1,980,000 5,600,000 1 2,049,600 33,000 2,016,600 5,863,555 5,983,401
1,980,000 5,600,000 1,000,000 2,369,600 33,000 2,336,600 6,545,879 6,663,400
1,980,000 5,600,000 2,000,000 2,689,600 33,000 2,656,600 7,228,204 7,343,400
1,980,000 5,600,000 3,000,000 3,009,600 33,000 2,976,600 7,910,529 8,023,400
1,980,000 5,600,000 4,000,000 3,329,600 33,000 3,296,600 8,592,854 8,703,400
1,980,000 5,600,000 5,000,000 3,649,600 33,000 3,616,600 9,275,179 9,383,400
1,980,000 5,600,000 6,000,000 3,969,600 33,000 3,936,600 9,957,504 10,063,400
1,980,000 5,600,000 7,000,000 4,289,600 33,000 4,256,600 10,639,829 10,743,400
1,980,000 5,600,000 8,000,000 4,609,600 33,000 4,576,600 11,322,154 11,423,400
1,980,000 5,600,000 9,000,000 4,929,600 33,000 4,896,600 12,004,479 12,103,400
1,980,000 5,600,000 10,000,000 5,249,600 33,000 5,216,600 12,686,804 12,783,400
1,980,000 5,600,000 11,000,000 5,569,600 33,000 5,536,600 13,369,129 13,463,400
1,980,000 5,600,000 12,000,000 5,889,600 33,000 5,856,600 14,051,454 14,143,400
1,980,000 5,600,000 17,000,000 7,489,600 33,000 7,456,600 17,463,079 17,543,400
1,980,000 5,600,000 22,000,000 9,089,600 33,000 9,056,600 20,874,704 20,943,400
CONFIDENTIAL RESTRICTED #_x000D_

Ecart salaires nets Taux de


B-A variation

900 - 1.20
900 - 1.20
2,010 - 1.55
2,550 - 1.70
7,979 - 3.99
12,371 - 5.15
12,371 - 5.15
16,403 - 6.08
15,841 - 5.38
14,365 - 4.29
13,480 - 3.76
12,890 - 3.44
12,300 - 3.15
12,300 - 3.15
10,215 - 2.47
6,740 - 1.49
3,908 - 0.80
1,523 - 0.29
1,523 - 0.29
- 862 0.15
- 3,247 0.54
- 5,632 0.88
- 8,017 1.18
- 9,793 1.37
- 11,175 1.48
- 12,557 1.58
- 13,939 1.68
- 16,703 1.84
- 19,467 1.98
- 22,231 2.10
- 24,995 2.20
- 25,133 2.21
- 25,717 2.12
- 21,706 1.36
- 18,497 0.98
- 18,497 0.98
- 20,695 1.05
- 20,921 0.99
- 19,168 0.85
- 18,291 0.78
- 15,662 0.61
- 13,909 0.52
- 9,526 0.31
- 5,143 0.15
- 760 0.02
CONFIDENTIAL RESTRICTED #_x000D_

- 496,378 11.94
24,496 - 0.54
48,333 - 0.99
72,171 - 1.37
96,008 - 1.71
119,846 - 2.00
119,846 - 2.00
117,521 - 1.76
115,196 - 1.57
112,871 - 1.41
110,546 - 1.27
108,221 - 1.15
105,896 - 1.05
103,571 - 0.96
101,246 - 0.89
98,921 - 0.82
96,596 - 0.76
94,271 - 0.70
91,946 - 0.65
80,321 - 0.46
68,696 - 0.33
CONFIDENTIAL RESTRICTED #_x000D_

Comparatif des salaires nets suivant les barèmes


25000000

20000000

15000000

10000000

5000000

0
1
3
5
7
9
1
3
5
7
9
1
3
5
7
9
1
3
5
7
9
1
3
5
7
9
1
3
X1
X3
X5
X7
X9
X1
X1
X1
X1
X1
X2
X2
X2
X2
X2
X3
X3
X3
X3
X3
X4
X4
X4
X4
X4
X5
X5
X5
X5
X5
X6
X6

Salaires net A Salaires net B


CONFIDENTIAL RESTRICTED #_x000D_

es
7
9
1
3
5
7
9
1
3
5
X4
X4
X5
X5
X5
X5
X5
X6
X6
X6
CONFIDENTIAL RESTRICTED #_x000D_

Salariés Parts IGR Salaires Barème actuel des impôts sur salaires [A] No
mensuels

Cumul des T1 [0%] T2 [16%] T3 [20%]


IS CN IGR
impositions
75,000 165,000 180,000
X1 4.5 75,000 900
X2 4.5 75,001 900 - - 900 - 1 -
X3 4.5 130,000 1,560 450 - 2,010 - 55,000 -
X4 4.5 150,000 1,800 750 - 2,550 - 75,000 -
X5 4.5 200,000 2,400 2,700 1,742 6,842 - 125,000 -
X6 4.5 240,000 2,880 4,300 4,054 11,234 - 165,000 -
X7 4.5 240,001 2,880 4,300 4,054 11,234 - 165,000 1
X8 4.5 270,000 3,240 6,300 5,726 15,266 - 165,000 30,000
X9 4.5 300,000 3,600 8,700 7,368 19,668 - 165,000 60,000
X10 4.5 350,000 4,200 12,700 10,827 27,727 - 165,000 110,000
X11 4.5 380,000 4,560 15,100 13,182 32,842 - 165,000 140,000
X12 4.5 400,000 4,800 16,700 14,752 36,252 - 165,000 160,000
X13 4.5 420,000 5,040 18,300 16,322 39,662 - 165,000 180,000
X14 4.5 420,001 5,040 18,300 16,322 39,662 - 165,000 180,000
X15 4.5 450,000 5,400 20,700 18,677 44,777 - 165,000 180,000
X16 4.5 500,001 6,000 24,700 22,602 53,302 - 165,000 180,000
X17 4.5 550,000 6,600 28,700 26,527 61,827 - 165,000 180,000
X18 4.5 600,000 7,200 32,700 30,707 70,607 - 165,000 180,000
X19 4.5 600,001 7,200 32,700 30,707 70,607 - 165,000 180,000
X20 4.5 650,000 7,800 36,700 35,722 80,222 - 165,000 180,000
X21 4.5 700,000 8,400 40,700 40,737 89,837 - 165,000 180,000
X22 4.5 750,000 9,000 44,700 45,752 99,452 - 165,000 180,000
X23 4.5 800,000 9,600 48,700 50,167 108,467 - 165,000 180,000
X24 4.5 850,000 10,200 52,700 55,782 118,682 - 165,000 180,000
X25 4.5 900,000 10,800 56,700 60,797 128,297 - 165,000 180,000
X26 4.5 950,000 11,400 60,700 66,318 138,418 - 165,000 180,000
X27 4.5 1,000,000 12,000 64,700 72,336 149,036 - 165,000 180,000
X28 4.5 1,100,000 13,200 72,700 84,372 170,272 - 165,000 180,000
X29 4.5 1,200,000 14,400 80,700 96,408 191,508 - 165,000 180,000
X30 4.5 1,300,000 15,600 88,700 108,444 212,744 - 165,000 180,000
X31 4.5 1,400,000 16,800 96,700 120,480 233,980 - 165,000 180,000
X32 4.5 1,405,000 16,860 97,100 121,082 235,042 - 165,000 180,000
X33 4.5 1,500,000 18,000 104,700 132,516 255,216 - 165,000 180,000
X34 4.5 2,000,000 24,000 144,700 206,041 374,741 - 165,000 180,000
X35 4.5 2,400,000 28,800 176,700 268,450 473,950 - 165,000 180,000
X36 4.5 2,400,001 28,800 176,700 268,450 473,950 - 165,000 180,000
X37 4.5 2,500,000 30,000 184,700 284,052 498,752 - 165,000 180,000
X38 4.5 2,700,000 32,400 200,700 315,257 548,357 - 165,000 180,000
X39 4.5 2,900,000 34,800 216,700 346,842 598,342 - 165,000 180,000
X40 4.5 3,000,000 36,000 224,700 365,518 626,218 - 165,000 180,000
X41 4.5 3,300,000 39,600 248,700 421,548 709,848 - 165,000 180,000
X42 4.5 3,500,000 42,000 264,700 458,901 765,601 - 165,000 180,000
X43 4.5 4,000,000 48,000 304,700 552,284 904,984 - 165,000 180,000
X44 4.5 4,500,000 54,000 344,700 645,666 1,044,366 - 165,000 180,000
X45 4.5 5,000,000 60,000 384,700 739,049 1,183,749 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

X46 4.5 5,500,000 66,000 424,700 832,432 1,323,132 - 165,000 180,000


X47 4.5 6,000,000 72,000 464,700 925,815 1,462,515 - 165,000 180,000
X48 4.5 6,500,000 78,000 504,700 1,027,917 1,610,617 - 165,000 180,000
X49 4.5 7,000,000 84,000 544,700 1,149,759 1,778,459 - 165,000 180,000
X50 4.5 7,500,000 90,000 584,700 1,253,592 1,928,292 - 165,000 180,000
X51 4.5 8,000,000 96,000 624,700 1,366,429 2,087,129 - 165,000 180,000
X52 4.5 8,000,001 96,000 624,700 1,366,429 2,087,129 - 165,000 180,000
X53 4.5 9,000,000 108,000 704,700 1,592,104 2,404,804 - 165,000 180,000
X54 4.5 10,000,000 120,000 784,700 1,817,779 2,722,479 - 165,000 180,000
X55 4.5 11,000,000 132,000 864,700 2,043,454 3,040,154 - 165,000 180,000
X56 4.5 12,000,000 144,000 944,700 2,269,129 3,357,829 - 165,000 180,000
X57 4.5 13,000,000 156,000 1,024,700 2,494,804 3,675,504 - 165,000 180,000
X58 4.5 14,000,000 168,000 1,104,700 2,720,479 3,993,179 - 165,000 180,000
X59 4.5 15,000,000 180,000 1,184,700 2,946,154 4,310,854 - 165,000 180,000
X60 4.5 16,000,000 192,000 1,264,700 3,171,829 4,628,529 - 165,000 180,000
X61 4.5 17,000,000 204,000 1,344,700 3,397,504 4,946,204 - 165,000 180,000
X62 4.5 18,000,000 216,000 1,424,700 3,623,179 5,263,879 - 165,000 180,000
X63 4.5 19,000,000 228,000 1,504,700 3,848,554 5,581,254 - 165,000 180,000
X64 4.5 20,000,000 240,000 1,584,700 4,074,529 5,899,229 - 165,000 180,000
X65 4.5 25,000,000 300,000 1,984,700 5,202,904 7,487,604 - 165,000 180,000
X66 4.5 30,000,000 360,000 2,384,700 6,331,279 9,075,979 - 165,000 180,000
CONFIDENTIAL RESTRICTED #_x000D_

Nouveau projet de barème [B] Salaires net A Salaires net B

T4 [24%] T5 [27%] T6 [32%] Cumul des Crédit non Impositions


impositions (x) remboursable (y) nettes (x-y)
1,980,000 5,600,000 [8000 001[
38,500 75,000 75,000
- - - 0 38,500 - 38,500 74,101 75,001
- - - 8,800 38,500 - 29,700 127,990 130,000
- - - 12,000 38,500 - 26,500 147,450 150,000
- - - 20,000 38,500 - 18,500 193,158 200,000
- - - 26,400 38,500 - 12,100 228,766 240,000
- - - 26,400 38,500 - 12,100 228,767 240,001
- - - 32,400 38,500 - 6,100 254,734 270,000
- - - 38,400 38,500 - 100 280,332 300,000
- - - 48,400 38,500 9,900 322,273 340,100
- - - 54,400 38,500 15,900 347,158 364,100
- - - 58,400 38,500 19,900 363,748 380,100
- - - 62,400 38,500 23,900 380,338 396,100
1 - - 62,400 38,500 23,900 380,339 396,101
30,000 - - 69,600 38,500 31,100 405,223 418,900
80,001 - - 81,600 38,500 43,100 446,699 456,901
130,000 - - 93,600 38,500 55,100 488,173 494,900
180,000 - - 105,600 38,500 67,100 529,393 532,900
180,001 - - 105,600 38,500 67,100 529,394 532,901
230,000 - - 117,600 38,500 79,100 569,778 570,900
280,000 - - 129,600 38,500 91,100 610,163 608,900
330,000 - - 141,600 38,500 103,100 650,548 646,900
380,000 - - 153,600 38,500 115,100 691,533 684,900
430,000 - - 165,600 38,500 127,100 731,318 722,900
480,000 - - 177,600 38,500 139,100 771,703 760,900
530,000 - - 189,600 38,500 151,100 811,582 798,900
580,000 - - 201,600 38,500 163,100 850,964 836,900
680,000 - - 225,600 38,500 187,100 929,728 912,900
780,000 - - 249,600 38,500 211,100 1,008,492 988,900
880,000 - - 273,600 38,500 235,100 1,087,256 1,064,900
980,000 - - 297,600 38,500 259,100 1,166,020 1,140,900
985,000 - - 298,800 38,500 260,300 1,169,958 1,144,700
1,080,000 - - 321,600 38,500 283,100 1,244,784 1,216,900
1,580,000 - - 441,600 38,500 403,100 1,625,259 1,596,900
1,980,000 - - 537,600 38,500 499,100 1,926,050 1,900,900
1,980,000 1 - 537,600 38,500 499,100 1,926,051 1,900,901
1,980,000 100,000 - 564,600 38,500 526,100 2,001,248 1,973,900
1,980,000 300,000 - 618,600 38,500 580,100 2,151,643 2,119,900
1,980,000 500,000 - 672,600 38,500 634,100 2,301,658 2,265,900
1,980,000 600,000 - 699,600 38,500 661,100 2,373,782 2,338,900
1,980,000 900,000 - 780,600 38,500 742,100 2,590,152 2,557,900
1,980,000 1,100,000 - 834,600 38,500 796,100 2,734,399 2,703,900
1,980,000 1,600,000 - 969,600 38,500 931,100 3,095,016 3,068,900
1,980,000 2,100,000 - 1,104,600 38,500 1,066,100 3,455,634 3,433,900
1,980,000 2,600,000 - 1,239,600 38,500 1,201,100 3,816,251 3,798,900
CONFIDENTIAL RESTRICTED #_x000D_

1,980,000 3,100,000 - 1,374,600 38,500 1,336,100 4,176,868 4,163,900


1,980,000 3,600,000 - 1,509,600 38,500 1,471,100 4,537,485 4,528,900
1,980,000 4,100,000 - 1,644,600 38,500 1,606,100 4,889,383 4,893,900
1,980,000 4,600,000 - 1,779,600 38,500 1,741,100 5,221,541 5,258,900
1,980,000 5,100,000 - 1,914,600 38,500 1,876,100 5,571,708 5,623,900
1,980,000 5,600,000 - 2,049,600 38,500 2,011,100 5,912,871 5,988,900
1,980,000 5,600,000 1 2,049,600 38,500 2,011,100 5,912,872 5,988,901
1,980,000 5,600,000 1,000,000 2,369,600 38,500 2,331,100 6,595,196 6,668,900
1,980,000 5,600,000 2,000,000 2,689,600 38,500 2,651,100 7,277,521 7,348,900
1,980,000 5,600,000 3,000,000 3,009,600 38,500 2,971,100 7,959,846 8,028,900
1,980,000 5,600,000 4,000,000 3,329,600 38,500 3,291,100 8,642,171 8,708,900
1,980,000 5,600,000 5,000,000 3,649,600 38,500 3,611,100 9,324,496 9,388,900
1,980,000 5,600,000 6,000,000 3,969,600 38,500 3,931,100 10,006,821 10,068,900
1,980,000 5,600,000 7,000,000 4,289,600 38,500 4,251,100 10,689,146 10,748,900
1,980,000 5,600,000 8,000,000 4,609,600 38,500 4,571,100 11,371,471 11,428,900
1,980,000 5,600,000 9,000,000 4,929,600 38,500 4,891,100 12,053,796 12,108,900
1,980,000 5,600,000 10,000,000 5,249,600 38,500 5,211,100 12,736,121 12,788,900
1,980,000 5,600,000 11,000,000 5,569,600 38,500 5,531,100 13,418,746 13,468,900
1,980,000 5,600,000 12,000,000 5,889,600 38,500 5,851,100 14,100,771 14,148,900
1,980,000 5,600,000 17,000,000 7,489,600 38,500 7,451,100 17,512,396 17,548,900
1,980,000 5,600,000 22,000,000 9,089,600 38,500 9,051,100 20,924,021 20,948,900
CONFIDENTIAL RESTRICTED #_x000D_

Ecart Taux de
salaires nets variation
B-A

- -
900 - 1.20
2,010 - 1.55
2,550 - 1.70
6,842 - 3.42
11,234 - 4.68
11,234 - 4.68
15,266 - 5.65
19,668 - 6.56
17,827 - 5.24
16,942 - 4.65
16,352 - 4.30
15,762 - 3.98
15,762 - 3.98
13,677 - 3.26
10,202 - 2.23
6,727 - 1.36
3,507 - 0.66
3,507 - 0.66
1,122 - 0.20
- 1,263 0.21
- 3,648 0.56
- 6,633 0.97
- 8,418 1.16
- 10,803 1.42
- 12,682 1.59
- 14,064 1.68
- 16,828 1.84
- 19,592 1.98
- 22,356 2.10
- 25,120 2.20
- 25,258 2.21
- 27,884 2.29
- 28,359 1.78
- 25,150 1.32
- 25,150 1.32
- 27,348 1.39
- 31,743 1.50
- 35,758 1.58
- 34,882 1.49
- 32,252 1.26
- 30,499 1.13
- 26,116 0.85
- 21,734 0.63
- 17,351 0.46
CONFIDENTIAL RESTRICTED #_x000D_

- 12,968 0.31
- 8,585 0.19
4,517 - 0.09
37,359 - 0.71
52,192 - 0.93
76,029 - 1.27
76,029 - 1.27
73,704 - 1.11
71,379 - 0.97
69,054 - 0.86
66,729 - 0.77
64,404 - 0.69
62,079 - 0.62
59,754 - 0.56
57,429 - 0.50
55,104 - 0.46
52,779 - 0.41
50,154 - 0.37
48,129 - 0.34
36,504 - 0.21
24,879 - 0.12
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_

Salariés Parts IGR Salaires Barème actuel des impôts sur salaires [A]
mensuels

Cumul des T1 [0%] T2 [16%]


IS CN IGR
impositions
75,000 165,000
X1 5.0 75,000 900
X2 5.0 75,001 900 - - - - 1
X3 5.0 130,000 1,560 450 - 2,010 - 55,000
X4 5.0 150,000 1,800 750 - 2,550 - 75,000
X5 5.0 200,000 2,400 2,700 - 5,100 - 125,000
X6 5.0 240,000 2,880 4,300 2,918 10,098 - 165,000
X7 5.0 240,001 2,880 4,300 2,918 10,098 - 165,000
X8 5.0 270,000 3,240 6,300 4,590 14,130 - 165,000
X9 5.0 300,000 3,600 8,700 6,231 18,531 - 165,000
X10 5.0 350,000 4,200 12,700 8,967 25,867 - 165,000
X11 5.0 380,000 4,560 15,100 11,144 30,804 - 165,000
X12 5.0 400,000 4,800 16,700 12,714 34,214 - 165,000
X13 5.0 420,000 5,040 18,300 14,284 37,624 - 165,000
X14 5.0 420,001 5,040 18,300 14,284 37,624 - 165,000
X15 5.0 450,000 5,400 20,700 16,639 42,739 - 165,000
X16 5.0 500,001 6,000 24,700 20,564 51,264 - 165,000
X17 5.0 550,000 6,600 28,700 24,488 59,788 - 165,000
X18 5.0 600,000 7,200 32,700 28,413 68,313 - 165,000
X19 5.0 600,001 7,200 32,700 28,413 68,313 - 165,000
X20 5.0 650,000 7,800 36,700 32,338 76,838 - 165,000
X21 5.0 700,000 8,400 40,700 37,221 86,321 - 165,000
X22 5.0 750,000 9,000 44,700 42,236 95,936 - 165,000
X23 5.0 800,000 9,600 48,700 47,251 105,551 - 165,000
X24 5.0 850,000 10,200 52,700 52,266 115,166 - 165,000
X25 5.0 900,000 10,800 56,700 57,281 124,781 - 165,000
X26 5.0 950,000 11,400 60,700 62,296 134,396 - 165,000
X27 5.0 1,000,000 12,000 64,700 67,311 144,011 - 165,000
X28 5.0 1,100,000 13,200 72,700 78,747 164,647 - 165,000
X29 5.0 1,200,000 14,400 80,700 90,783 185,883 - 165,000
X30 5.0 1,300,000 15,600 88,700 102,819 207,119 - 165,000
X31 5.0 1,400,000 16,800 96,700 114,857 228,357 - 165,000
X32 5.0 1,405,000 16,860 97,100 115,457 229,417 - 165,000
X33 5.0 1,500,000 18,000 104,700 126,891 249,591 - 165,000
X34 5.0 2,000,000 24,000 144,700 193,888 362,588 - 165,000
X35 5.0 2,400,000 28,800 176,700 256,297 461,797 - 165,000
X36 5.0 2,400,001 28,800 176,700 256,297 461,797 - 165,000
X37 5.0 2,500,000 30,000 184,700 271,199 485,899 - 165,000
X38 5.0 2,700,000 32,400 200,700 303,104 536,204 - 165,000
X39 5.0 2,900,000 34,800 216,700 334,308 585,808 - 165,000
X40 5.0 3,000,000 36,000 224,700 349,910 610,610 - 165,000
X41 5.0 3,300,000 39,600 248,700 399,457 687,757 - 165,000
X42 5.0 3,500,000 42,000 264,700 436,810 743,510 - 165,000
X43 5.0 4,000,000 48,000 304,700 530,193 882,893 - 165,000
X44 5.0 4,500,000 54,000 344,700 623,576 1,022,276 - 165,000
X45 5.0 5,000,000 60,000 384,700 716,959 1,161,659 - 165,000
X46 5.0 5,500,000 66,000 424,700 810,341 1,301,041 - 165,000
X47 5.0 6,000,000 72,000 464,700 903,724 1,440,424 - 165,000
X48 5.0 6,500,000 78,000 504,700 997,107 1,579,807 - 165,000
X49 5.0 7,000,000 84,000 544,700 1,091,438 1,720,138 - 165,000
CONFIDENTIAL RESTRICTED #_x000D_

X50 5.0 7,500,000 90,000 584,700 1,204,275 1,878,975 - 165,000


X51 5.0 8,000,000 96,000 624,700 1,317,113 2,037,813 - 165,000
X52 5.0 8,000,001 96,000 624,700 1,317,113 2,037,813 - 165,000
X53 5.0 9,000,000 108,000 704,700 1,542,788 2,355,488 - 165,000
X54 5.0 10,000,000 120,000 784,700 1,768,463 2,673,163 - 165,000
X55 5.0 11,000,000 132,000 864,700 1,994,138 2,990,838 - 165,000
X56 5.0 12,000,000 144,000 944,700 2,219,113 3,307,813 - 165,000
X57 5.0 13,000,000 156,000 1,024,700 2,445,488 3,626,188 - 165,000
X58 5.0 14,000,000 168,000 1,104,700 2,671,163 3,943,863 - 165,000
X59 5.0 15,000,000 180,000 1,184,700 2,896,838 4,261,538 - 165,000
X60 5.0 16,000,000 192,000 1,264,700 3,122,513 4,579,213 - 165,000
X61 5.0 17,000,000 204,000 1,344,700 3,348,188 4,896,888 - 165,000
X62 5.0 18,000,000 216,000 1,424,700 3,573,863 5,214,563 - 165,000
X63 5.0 19,000,000 228,000 1,504,700 3,799,538 5,532,238 - 165,000
X64 5.0 20,000,000 240,000 1,584,700 4,025,213 5,849,913 - 165,000
X65 5.0 25,000,000 300,000 1,984,700 5,153,588 7,438,288 - 165,000
X66 5.0 30,000,000 360,000 2,384,700 6,281,963 9,026,663 - 165,000
CONFIDENTIAL RESTRICTED #_x000D_

Nouveau projet de barème [B] Salaires net A

T3 [20%] T4 [24%] T5 [27%] T6 [32%] Cumul des Crédit non Impositions


impositions (x) remboursable (y) nettes (x-y)
180,000 1,980,000 5,600,000 [8000 001[
44,000 75,000
- - - - 0 44,000 - 44,000 75,001
- - - - 8,800 44,000 - 35,200 127,990
- - - - 12,000 44,000 - 32,000 147,450
- - - - 20,000 44,000 - 24,000 194,900
- - - - 26,400 44,000 - 17,600 229,902
1 - - - 26,400 44,000 - 17,600 229,903
30,000 - - - 32,400 44,000 - 11,600 255,870
60,000 - - - 38,400 44,000 - 5,600 281,469
110,000 - - - 48,400 44,000 4,400 324,133
140,000 - - - 54,400 44,000 10,400 349,196
160,000 - - - 58,400 44,000 14,400 365,786
180,000 - - - 62,400 44,000 18,400 382,376
180,000 1 - - 62,400 44,000 18,400 382,377
180,000 30,000 - - 69,600 44,000 25,600 407,261
180,000 80,001 - - 81,600 44,000 37,600 448,737
180,000 130,000 - - 93,600 44,000 49,600 490,212
180,000 180,000 - - 105,600 44,000 61,600 531,687
180,000 180,001 - - 105,600 44,000 61,600 531,688
180,000 230,000 - - 117,600 44,000 73,600 573,162
180,000 280,000 - - 129,600 44,000 85,600 613,679
180,000 330,000 - - 141,600 44,000 97,600 654,064
180,000 380,000 - - 153,600 44,000 109,600 694,449
180,000 430,000 - - 165,600 44,000 121,600 734,834
180,000 480,000 - - 177,600 44,000 133,600 775,219
180,000 530,000 - - 189,600 44,000 145,600 815,604
180,000 580,000 - - 201,600 44,000 157,600 855,989
180,000 680,000 - - 225,600 44,000 181,600 935,353
180,000 780,000 - - 249,600 44,000 205,600 1,014,117
180,000 880,000 - - 273,600 44,000 229,600 1,092,881
180,000 980,000 - - 297,600 44,000 253,600 1,171,643
180,000 985,000 - - 298,800 44,000 254,800 1,175,583
180,000 1,080,000 - - 321,600 44,000 277,600 1,250,409
180,000 1,580,000 - - 441,600 44,000 397,600 1,637,412
180,000 1,980,000 - - 537,600 44,000 493,600 1,938,203
180,000 1,980,000 1 - 537,600 44,000 493,600 1,938,204
180,000 1,980,000 100,000 - 564,600 44,000 520,600 2,014,101
180,000 1,980,000 300,000 - 618,600 44,000 574,600 2,163,796
180,000 1,980,000 500,000 - 672,600 44,000 628,600 2,314,192
180,000 1,980,000 600,000 - 699,600 44,000 655,600 2,389,390
180,000 1,980,000 900,000 - 780,600 44,000 736,600 2,612,243
180,000 1,980,000 1,100,000 - 834,600 44,000 790,600 2,756,490
180,000 1,980,000 1,600,000 - 969,600 44,000 925,600 3,117,107
180,000 1,980,000 2,100,000 - 1,104,600 44,000 1,060,600 3,477,724
180,000 1,980,000 2,600,000 - 1,239,600 44,000 1,195,600 3,838,341
180,000 1,980,000 3,100,000 - 1,374,600 44,000 1,330,600 4,198,959
180,000 1,980,000 3,600,000 - 1,509,600 44,000 1,465,600 4,559,576
180,000 1,980,000 4,100,000 - 1,644,600 44,000 1,600,600 4,920,193
180,000 1,980,000 4,600,000 - 1,779,600 44,000 1,735,600 5,279,862
CONFIDENTIAL RESTRICTED #_x000D_

180,000 1,980,000 5,100,000 - 1,914,600 44,000 1,870,600 5,621,025


180,000 1,980,000 5,600,000 - 2,049,600 44,000 2,005,600 5,962,187
180,000 1,980,000 5,600,000 1 2,049,600 44,000 2,005,600 5,962,188
180,000 1,980,000 5,600,000 1,000,000 2,369,600 44,000 2,325,600 6,644,512
180,000 1,980,000 5,600,000 2,000,000 2,689,600 44,000 2,645,600 7,326,837
180,000 1,980,000 5,600,000 3,000,000 3,009,600 44,000 2,965,600 8,009,162
180,000 1,980,000 5,600,000 4,000,000 3,329,600 44,000 3,285,600 8,692,187
180,000 1,980,000 5,600,000 5,000,000 3,649,600 44,000 3,605,600 9,373,812
180,000 1,980,000 5,600,000 6,000,000 3,969,600 44,000 3,925,600 10,056,137
180,000 1,980,000 5,600,000 7,000,000 4,289,600 44,000 4,245,600 10,738,462
180,000 1,980,000 5,600,000 8,000,000 4,609,600 44,000 4,565,600 11,420,787
180,000 1,980,000 5,600,000 9,000,000 4,929,600 44,000 4,885,600 12,103,112
180,000 1,980,000 5,600,000 10,000,000 5,249,600 44,000 5,205,600 12,785,437
180,000 1,980,000 5,600,000 11,000,000 5,569,600 44,000 5,525,600 13,467,762
180,000 1,980,000 5,600,000 12,000,000 5,889,600 44,000 5,845,600 14,150,087
180,000 1,980,000 5,600,000 17,000,000 7,489,600 44,000 7,445,600 17,561,712
180,000 1,980,000 5,600,000 22,000,000 9,089,600 44,000 9,045,600 20,973,337
CONFIDENTIAL RESTRICTED #_x000D_

Salaires net B Ecart salaires Taux de


nets B-A variation

75,000 - -
75,001 - -
130,000 2,010 - 1.55
150,000 2,550 - 1.70
200,000 5,100 - 2.55
240,000 10,098 - 4.21
240,001 10,098 - 4.21
270,000 14,130 - 5.23
300,000 18,531 - 6.18
345,600 21,467 - 6.21
369,600 20,404 - 5.52
385,600 19,814 - 5.14
401,600 19,224 - 4.79
401,601 19,224 - 4.79
424,400 17,139 - 4.04
462,401 13,664 - 2.95
500,400 10,188 - 2.04
538,400 6,713 - 1.25
538,401 6,713 - 1.25
576,400 3,238 - 0.56
614,400 721 - 0.12
652,400 - 1,664 0.26
690,400 - 4,049 0.59
728,400 - 6,434 0.88
766,400 - 8,819 1.15
804,400 - 11,204 1.39
842,400 - 13,589 1.61
918,400 - 16,953 1.85
994,400 - 19,717 1.98
1,070,400 - 22,481 2.10
1,146,400 - 25,243 2.20
1,150,200 - 25,383 2.21
1,222,400 - 28,009 2.29
1,602,400 - 35,012 2.18
1,906,400 - 31,803 1.67
1,906,401 - 31,803 1.67
1,979,400 - 34,701 1.75
2,125,400 - 38,396 1.81
2,271,400 - 42,792 1.88
2,344,400 - 44,990 1.92
2,563,400 - 48,843 1.91
2,709,400 - 47,090 1.74
3,074,400 - 42,707 1.39
3,439,400 - 38,324 1.11
3,804,400 - 33,941 0.89
4,169,400 - 29,559 0.71
4,534,400 - 25,176 0.56
4,899,400 - 20,793 0.42
5,264,400 - 15,462 0.29
CONFIDENTIAL RESTRICTED #_x000D_

5,629,400 8,375 - 0.15


5,994,400 32,213 - 0.54
5,994,401 32,213 - 0.54
6,674,400 29,888 - 0.45
7,354,400 27,563 - 0.37
8,034,400 25,238 - 0.31
8,714,400 22,213 - 0.25
9,394,400 20,588 - 0.22
10,074,400 18,263 - 0.18
10,754,400 15,938 - 0.15
11,434,400 13,613 - 0.12
12,114,400 11,288 - 0.09
12,794,400 8,963 - 0.07
13,474,400 6,638 - 0.05
14,154,400 4,313 - 0.03
17,554,400 - 7,312 0.04
20,954,400 - 18,937 0.09
CONFIDENTIAL RESTRICTED #_x000D_
CONFIDENTIAL RESTRICTED #_x000D_

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