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by vladvasiliu 1418 days ago
The employee doesn't pay 40% income tax on a 100k salary.

Income tax in France is progressive. You slice your income in brackets, and for each there's a tax rate. Your average tax rate is the average of your brackets.

The highest bracket in France is 45% for income above 160k, so for your total income tax rate to be about 40%, it would mean that you make an absolute shitload of money.

Income tax brackets, French, but the table is clear enough: https://www.service-public.fr/particuliers/vosdroits/F1419