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Payslip

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

The employer must submit a pay statement (also called salary slip) to the employee. The document must contain various mandatory information. Some mentions are prohibited. Contributions and social contributions must be entered on the payslip.

All employees must receive a pay statement when paying their salary.

Since 2017, the dematerialisation of the payroll has become the principle and the paper format the exception, except in case of disagreement of the employee.

For the delivery of the electronic pay statement, the employer must inform the employee of the conditions under which the pay statement is available.

The employer must keep a duplicate of the payroll (in paper or electronic form) for a period of 5 years.

The employee may refuse to receive his or her payslip in a dematerialised manner. He reports it to the employer.

If the employer does not regularly submit the pay statement, the employee may enter the prud'homme council (CPH).

The employer may be fined up to €450 per sheet not delivered.

The employer may also be ordered to pay damages employee.

An employee who has lost his or her payroll can request a duplicate from the employer, but there is no legal requirement for the employer to provide it.

Since 2022

The form shall include the following:

Field 1: identification of employer and employee

  • Name and address of the employer (possibly the name of the establishment on which the employee depends)
  • Job establishment activity nomenclature number (APE or NAF code) and the employer's registration number in the national register of companies and establishments (Siret number)
  • Branch collective agreement applicable to the employee or, failing that, reference to the labour code concerning the duration of paid leave and notice periods in case of termination of the employment relationship
  • Name and employment of employee, position in conventional classification (level or hierarchical coefficient)
  • Period and number of hours worked by distinguishing between hours at the normal rate and overtime hours (with the rates applied to the corresponding hours)
  • Nature and volume of the package to which the employees (Weekly or Monthly Hours or Annual Hours or Days)
  • The nature of the basis for calculating pay when, by exception, this basis is not the working time
  • Nature and amount of wage accessories subject to employee and employer contributions

Field 2: salary

  • Employee gross remuneration
  • Amount and basis of contributions and social contributions paid by the employer and the employee before deducting exemptions and exemptions
  • Rate of contributions and social contributions payable to the employee before deduction of exemptions and exemptions
  • Nature and amount of other payments and deductions (including the assumption of commuting expenses)
  • Amount actually received by employee
  • Payment Date
  • Leave dates and amount of vacation pay, where a period of annual leave is included in the relevant pay period

Field 3: contributions

  • Amount of social protection contributions combined within 5 headings (health, accidents at work and occupational diseases, retirement, family and unemployment)
  • Total amount of exemptions and exemptions from contributions and social contributions
  • Total amount paid by the employer (gross remuneration paid to the employee, contributions and contributions to the employer's expense, net of exemptions and social security contributions)
  • Amount corresponding to the change in remuneration related to the elimination of unemployment and sickness contributions

Field 4: net payable and taxable net

  • Net amount payable before income tax and amount of income tax deducted at source

Field 5: income tax

  • Taxable net amount used to calculate source levy
  • Yearly accrual of net taxable amounts used to calculate the withholding tax
  • Amount of income tax deducted at source
  • Year-to-date income tax amounts deducted at source
  • Net amount of exempt overtime and/or overtime
  • Yearly accrual of exempt overtime and/or overtime

Field 6: final

  • Reference to the payroll section on the www.service-public.fr salary contributions
  • Incentive for employee to keep pay slip without time limit
  • In case of partial activity, number of hours compensated

Employee may challenge the amount or accuracy of his pay statement during 3 years upon delivery.

  FYI : special provisions shall apply to employees who are members of the local compulsory supplementary health insurance scheme of the departments of Haut-Rhin, Bas-Rhin and Moselle. Only the values corresponding to the wage rate and the employee share must be shown on the pay slip.

Since 2019

The form shall include the following:

Field 1: identification of employer and employee

  • Name and address of the employer (possibly the name of the establishment on which the employee depends)
  • Job establishment activity nomenclature number (APE or NAF code) and the employer's registration number in the national register of companies and establishments (Siret number)
  • Branch collective agreement applicable to the employee or, failing that, reference to the labour code concerning the duration of paid leave and notice periods in case of termination of the employment relationship
  • Employee name and job, position in the conventional classification (level or hierarchical coefficient)
  • Period and number of hours worked by distinguishing between hours at the normal rate and overtime hours (with the rates applied to the corresponding hours)
  • Nature and volume of the package to which the employees (Weekly or Monthly Hours or Annual Hours or Days)
  • The nature of the basis for calculating pay when, by exception, this basis is not the working time
  • Nature and amount of wage accessories subject to employee and employer contributions

Field 2: salary

  • Employee gross remuneration
  • Amount and basis of contributions and social contributions paid by the employer and the employee before deducting exemptions and exemptions
  • Rate of contributions and social contributions payable to the employee before deduction of exemptions and exemptions
  • Nature and amount of other payments and deductions (including the assumption of commuting expenses)
  • Amount actually received by employee
  • Payment Date
  • Leave dates and amount of vacation pay, where a period of annual leave is included in the relevant pay period

Field 3: contributions

  • Amount of social protection contributions combined within 5 headings: health, industrial accidents and occupational diseases, retirement, family and unemployment
  • Total amount of exemptions and exemptions from contributions and social contributions
  • Total amount paid by the employer (gross remuneration paid to the employee, contributions and contributions to the employer's expense, net of exemptions and social security contributions)
  • Amount corresponding to the change in remuneration related to the elimination of unemployment and sickness contributions

Field 4: net payable and taxable net

  • Net amount payable before income tax and amount of income tax deducted at source

Field 5: final

  • Reference to the payroll section on the www.service-public.fr salary contributions
  • Incentive for employee to keep pay slip without time limit
  • In case of partial activity, the number of hours compensated

Employee may challenge the amount or accuracy of his pay statement during 3 years upon delivery.

  FYI : special provisions shall apply to employees who are members of the local compulsory supplementary health insurance scheme of the departments of Haut-Rhin, Bas-Rhin and Moselle. Only the values corresponding to the wage rate and the employee share must be shown on the pay slip.

Between October and December 2018

The form shall include the following:

Field 1: identification of employer and employee

  • Name and address of the employer (possibly the name of the establishment on which the employee depends)
  • Job establishment activity nomenclature number (APE or NAF code) and the employer's registration number in the national register of companies and establishments (Siret number)
  • Branch collective agreement applicable to the employee or, failing that, reference to the labour code concerning the duration of paid leave and notice periods in case of termination of the employment relationship
  • Employee name and job, position in the conventional classification (level or hierarchical coefficient)
  • Period and number of hours worked by distinguishing between hours at the normal rate and overtime hours (with the rates applied to the corresponding hours)
  • Nature and volume of the package to which the employees (Weekly or Monthly Hours or Annual Hours or Days)
  • The nature of the basis for calculating pay when, by exception, this basis is not the working time
  • Nature and amount of wage accessories subject to employee and employer contributions

Field 2: salary

  • Employee gross remuneration
  • Amount and basis of contributions and social contributions paid by the employer and the employee before deducting exemptions and exemptions
  • Nature and amount of other payments and deductions (including the assumption of commuting expenses)
  • Amount actually received by the employee,
  • Payment Date
  • Leave dates and amount of vacation pay, where a period of annual leave is included in the relevant pay period

Field 3: contributions

  • Amount of social protection contributions combined within 5 headings: health, industrial accidents and occupational diseases, retirement, family and unemployment
  • Total amount of exemptions and exemptions from contributions and social contributions

Field 4: amount

  • Total amount paid by the employer (gross remuneration paid to the employee, contributions and contributions to the employer's expense, net of exemptions and social security contributions)
  • Amount corresponding to the change in remuneration related to the elimination of unemployment and sickness contributions

Field 5: final

  • Reference to the payroll section on the www.service-public.fr salary contributions
  • Incentive for employee to keep pay slip without time limit

Employee has 3 years after the delivery of his pay slip for challenge its amount or accuracy.

  FYI : special provisions shall apply to employees who are members of the local compulsory supplementary health insurance scheme of the departments of Haut-Rhin, Bas-Rhin and Moselle. Only the values corresponding to the wage rate and the employee share must be shown on the pay slip.

Between May 13 and September 30, 2018

The form shall include the following:

Field 1: identification of employer and employee

  • Name and address of the employer (possibly the name of the establishment on which the employee depends)
  • Job establishment activity nomenclature number (APE or NAF code) and the employer's registration number in the national register of companies and establishments (Siret number)
  • Branch collective agreement applicable to the employee or, failing that, reference to the labour code concerning the duration of paid leave and notice periods in case of termination of the employment relationship
  • Employee name and job, position in the conventional classification (level or hierarchical coefficient)
  • Period and number of hours worked by distinguishing between hours at the normal rate and overtime hours (with the rates applied to the corresponding hours)
  • Nature and volume of the package to which the employees (Weekly or Monthly Hours or Annual Hours or Days)
  • The nature of the basis for calculating pay when, by exception, this basis is not the working time
  • Nature and amount of wage accessories subject to employee and employer contributions

Field 2: salary

  • Employee gross remuneration
  • Amount and basis of contributions and social contributions paid by the employer and the employee before deducting exemptions and exemptions
  • Rate of contributions and social contributions payable to the employee before deduction of exemptions and exemptions
  • Nature and amount of other payments and deductions (including the assumption of commuting expenses)

Field 3: amount

  • Amount actually received by the employee,
  • Payment Date
  • Leave dates and amount of vacation pay, where a period of annual leave is included in the relevant pay period

Field 4: contributions

  • Amount of social protection contributions combined within 5 headings: health, industrial accidents and occupational diseases, retirement, family and unemployment
  • Total amount of exemptions and exemptions from contributions and social contributions
  • Total amount paid by the employer (gross remuneration paid to the employee, contributions and contributions to the employer's expense, net of exemptions and social security contributions)
  • Amount corresponding to the change in remuneration related to the elimination of unemployment and sickness contributions

Field 5: final

  • Reference to the payroll section on the www.service-public.fr salary contributions
  • Incentive for employee to keep pay slip without time limit

Employee has 3 years after the delivery of his pay slip for challenge its amount or accuracy.

  FYI : special provisions shall apply to employees who are members of the local compulsory supplementary health insurance scheme of the departments of Haut-Rhin, Bas-Rhin and Moselle. Only the values corresponding to the wage rate and the employee share must be shown on the pay slip.

The employer shall not include on the employee's pay statement the exercise of the right to strike or the duties of a staff representative.

The nature and amount of remuneration associated with the activity of staff representative shall be shown on a form attached to the pay statement.

It is up to the employer to establish it and provide it to the employee.

Specific headings are provided for each of the contributions or social contributions.

Health

Social security -sickness, maternity, invalidity

These contributions fund the following:

  • Health cost support
  • Cash benefits (daily allowances)
  • Allowances paid under certain conditions in the event of incapacity or invalidity at work

Complementary Disability-Disability-Death

An optional supplementary scheme may be introduced in the company or in the professional sector to compensate for the loss of income.

Health Complementary

The health supplement contributions allow the reimbursement of expenses incurred by the insured in case of illness, accident at work, accident of daily life or maternity.

Reimbursement of the health supplement is in addition to the reimbursement of the basic compulsory health insurance.

The coverage of employees by a health supplement is mandatory. The employer must fund at least half of the coverage.

Occupational accidents - occupational diseases

This national insurance contribution covers the risks of accidents at work and occupational diseases.

The contribution is the exclusive responsibility of the employer and calculated on the gross remuneration of the employees.

Its rate is fixed by Carsat depending on the size and activity of the company.

Retirement

The pension contributions of the basic social security system finance the development of the compulsory pension system.

Old-age insurance contributions are calculated on the following conditions:

  • Gross remuneration less than or equal to the social security ceiling (capped old-age contribution)
  • Total gross remuneration (uncapped old age contribution)

Capped social security

The contribution rates are:

  • 8,55% for the employer
  • 6,90% for salary

Uncapped social security

The contribution rates are:

  • 1.90% for the employer
  • 0,40% for the wage share of the total remuneration

Supplementary retirement

Supplementary pension contributions finance the scheme Agirc-Arrco or Ircantec.

Contributions are made up of 2 tranches:

  • Slice 1 between 1to euro and the social security ceiling (€3,428)
  • Slice 2 between the amount of the social security ceiling (€3,428) and the amount of 8 times the social security ceiling

Contributions for the Association for the Management of the Funding Fund (AGFF) also appear in these lines.

Additional retirement

The contribution funds the optional additional retirement within the companies. It then constitutes a third level of employee retirement.

The vested rights will be paid in addition to the previous floors of the pension system.

Family allowances

This national insurance contribution is intended to finance family benefits paid by Caf .

It is exclusively the responsibility of the employer. It is calculated on the employee's total gross remuneration. The common rate of duty is 5,25%.

However, a rate reduction is applicable when the employee's pay is less than 3.5 SMIC. The contribution rate for family allowances is then reduced to 3,45%.

Other contributions due by the employer

These are specific contributions which are solely the responsibility of the employer.

This section includes the following contributions:

  • Freight Payment
  • Contribution to the National Housing Assistance Fund (NLPF)
  • Employers' participation in the construction effort (PEEC)
  • Employers' contribution to the fund of professional and trade union organisations
  • Solidarity contribution autonomy (CSA)
  • Social Package
  • Employer's contribution to continuing vocational training

  Please note : Since 2019, the APEC contribution has to appear only on the payroll of its employees.

Collective agreement or statutory contributions

A number of collective agreements, such as certain specific statutes, provide for mandatory specific contributions. The employer covered by this agreement or this statute has an obligation to respect the obligations arising therefrom.

The contribution paid to the paid vacation funds is included in this heading.

Non-taxable GSA

The CSG shall contribute to the solidarity financing of social protection, in particular the family, sickness and old-age solidarity funds.

The CSG activity is based on all the gross income of persons residing in France and affiliated to a French compulsory health insurance scheme. In some cases, it shall receive a lump sum reduction of 1.75% for professional expenses.

The GSA rate on business income is 6,80%.

Relief of contributions

This section includes:

  • General relief for employers for employees with gross remuneration of less than 1.6 Smic
  • Reduction in the rate of contributions to family allowances for employers with gross remuneration of less than 3,5 Smic
  • Specific exemptions for companies located in rural revitalisation areas (RBAs), or in job pools to be revitalised (RBAs) or in defence restructuring areas (RDAs) or overseas (Lodeom)

  Please note : since 2019, the reduction in employee contributions for overtime and overtime has been required to appear on the pay slip.

Total paid by employer

This is the total amount paid by the employer, including employer contributions, for the employee's employment.

This line 

  • the employee's gross remuneration
  • and contributions and contributions to be borne by the employer, net of exemptions and reductions in social security contributions.

Income tax withholding tax

The payslip must include the following information:

  • Base, rate and amount of withholding tax
  • Amount that would have been paid to the employee in the absence of withholding tax

The words "Net to Pay Before Income Tax" and the associated value must be displayed in a font with a body of at least 1.5 times that used for the other pay lines.