Bulletin de paye (salary statement) confusion

Gerard
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My wife has now received 4 monthly Bulletins de Paye from her employer. As the Admin person in the household I soon picked up on the fact that there appeared to be an accounting discrepancy. The amount given for Net Imposable should, I think, be the Salaire Brut less the Total Retenues (deductables). On each of the Bulletin de Paye this calculation does not agree, the Net Imposable figure is always about 5% higher than the arithmetical calculation, although the Net a Payer figure is always correct when worked out against Salaire Brut.

In querying this anomaly the company said it was because France taxes both Brut and Net Imposable. So now I am totally confused, can anyone help with this?

Answered
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