Pay slip

Pay slip presentation evolves in 2023

Publié le null - Legal and Administrative Information Directorate (Prime Minister)

Pay slip presentation will change from 1er July 2023, with the aim of better informing employees about the resources taken into account for calculating their entitlement to certain social benefits such as the activity premium or the RSA and simplifying certain information. The salary bulletin will introduce a new heading, entitled "net social amount".

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The Order of 31 January 2023 published in Official Journal of 7 February 2023 lays down the wording, order and grouping of the information which must appear on the salary statement. It introduces a new heading on the pay stub entitled "net social amount".

The information that must be included on pay slips is evolving to better inform employees about the resources taken into account for calculating their entitlements, simplify their procedures and delete some unnecessary information.

From 1er july 2023, the pay slips will have to show a new heading, called ‘net social amount’, which corresponds to the amount of income taken into account for the calculation of certain social benefits such as the activity premium or the RSA. It will allow employees to easily find the resources to be declared to the Caf or the MSA in order to benefit from their rights. This information on the bulletin will simplify the process for recipients who will no longer have to calculate the "net" income to be reported to social organizations and will also reduce the risk of error in the reporting of resources.

This ‘net social amount’ corresponds to net income after deduction of all compulsory social levies.

The decree also simplifies the model pay slips for both employees and employers:

  • labels will be more legible and hierarchical;
  • compulsory social contributions and contributions deducted from gross earnings to calculate net ‘social’ income will be segregated from contributions to voluntary schemes and other deductions or payments;
  • harmonizing the display of certain benefits, refunds or deductions will allow employees to better understand the net amount they receive.

On the other hand, certain information, which had no effect on employees' rights and was complex to calculate, will be deleted, such as the total amount of contribution relief paid by employers.

To view the labels, order, and grouping of information for the new pay advice template, see theorder of 31 january 2023 amending the order of 25 february 2016.

Please note

The "net social amount" to be shown on pay slips will become mandatory for employers as of 1er July 2023. It is calculated by taking into account all the income paid (salaries, bonuses, overtime pay, benefits in kind, severance pay, etc.) and the contributions and contributions to be deducted.

As of 2024, employers will also have to report to social agencies the “net social amount” of their employees, as they already do for the “net taxable amount”. From 2024 onwards, employees and beneficiaries of replacement income will therefore be able to find all the information on their income received and to report directly on their personal space on the site mesdroitssocial.gouv.fr.

FYI  

Pay slip layout changed on 1er January 2022, with the objective of facilitating the filing of the tax return. It shall show the amount of net taxable salary, the amount of income tax levied at source and the amount of exempt overtime or overtime work and their annual aggregates. The cumulation of the amount of withholding tax should also be mentioned.

The headings ‘Net payable before income tax’ and ‘Net payable to employee’ and the amounts associated with them must appear in a way that makes them easier to read in relation to the other headings.

This model applies to remuneration paid from 1er January 2022. You can consult the text of the decree of 23 December 2021 with the information presentation table from the extract from the authenticated electronic official journal.

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