Public Service Pay slip: What are the rules?

Depending on your individual and professional situation, your gross compensation includes the following:

• Basic index treatment
• Residence allowance
• Family Treatment Supplement (FTS)
• New Index Enhancement (NBI)
• Premiums and allowances
• Reimbursement of expenses
• Benefits in kind

Your gross remuneration is subject to the following payroll contributions at your expense:

Your newsletter includes at least the following information:

• Name and address of your employer, and possibly your assignment department
• Employer's IDs with the employerInsee: titleContent : EPA code and Siret number
• Your surname, first name, grade, step and index plus
• Period and number of hours of work to which the remuneration relates
• Gross amounts of your basic salary and other components of your compensation based on your situation
• Total gross remuneration amount
• Amount, plate and rates of contributions payable by you and by your employer authority
• Net social amount equal to your gross remuneration - the various contributions
• Nature and amount of other payments (in particular public transport or personal transport costs) and deductions (for example, wage attachment)
• Amount of net remuneration payable before income tax
• Amount of the withholding tax on income
• The amount of net remuneration actually paid to you
• Date of payment of this net remuneration
• Total amount paid by the employer administration (gross remuneration + contributions payable by the employer administration)

The pay stub also typically includes taxable net monthly income and taxable net annual accumulation.

The taxable net monthly income is equal to the amount of gross remuneration - reimbursement of expenses and benefits in kind - the share of the CSG: titleContent deductible + the participation of the employer's administration in supplementary health.

The taxable net annual cumulation is equal to the sum of the taxable net monthly income.

Since 2020, if you work in a central or decentralized department, your pay slips and annual statements showing the annual amount of your taxable income are dematerialized.

Your annual report is submitted to you each year. It tells you the total amount of taxable income you received in the past year. This amount is shown on the pre-filled tax return.

The pay slips and the annual report are made available to you in electronic form, in a personal space on the secure digital space of public officials (Ensap).

Secure digital space for public officials (Ensap)

If you have provided your e-mail address, you will be notified by e-mail that your pay slip and annual report are available in your secure area.

Documents saved in your digital space are kept throughout your career and up to your 75th birthday.

You can request that your pay slips and annual statements continue to be delivered in paper form in the 2 subsequent cases :

• You are unable to access your secure personal space on Ensap at your workplace
• You are on sick leave (regular, long-term or long-term sick leave)

Each Ministerial Order that has set the date for the termination of the paper pay slip specifies the business situations in which you can request these paper-based documents. It also sets out the conditions under which you must apply.

Since 2022, your pay slips and annual statements can also be dematerialized and made available in a personal space on Ensap if you practice with one of the following public employers:

• State public institutions
• General Secretariat of the Constitutional Council
• National public interest groups
• Territorial Communities and Public Institutions
• Social and medico-social institutions and services
• Public health facilities

Depending on the administration concerned, the timetable and conditions for making this available are specified by ministerial decree, by order of the Secretary-General of the Constitutional Council, and approved by decision, deliberation or decision of the Supervisory Board.