Public Service Pay slip: What are the rules?

Verified 20 December 2024 - Directorate for Legal and Administrative Information (Prime Minister)

There is no legislation defining the mandatory statements in the pay slips of public servants. However, it is recommended that administrations prepare pay slips as complete as for private-law employees and take into account the same presentation rules. Only the components of the remuneration and the contributions to which this remuneration is subject are defined by the texts. We present you with the information you need to know.

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

The salary contributions to which your gross remuneration is subject vary depending on whether you are a civil servant or a contract worker:

Official
  • Basic pension scheme (SRESRE : State Pension Service if you are a public official or CNRACLCNRACL : National Pension Fund for Local Government Employees if you are a territorial or hospital official)
  • Supplementary pension scheme (RAFP)
  • CSGCSG : Generalized social contribution
  • CRDSCRDS : Contribution towards the repayment of social debt
Contractual
  • Sickness, maternity, disability, death of the Social Security
  • Basic pension scheme (Social Security pension insurance)
  • Supplementary pension scheme (Ircantec)
  • CSGCSG : Generalized social contribution
  • CRDSCRDS : Contribution towards the repayment of social debt

Your newsletter includes at least the following information:

  • Name and address of your employer, and possibly your assignment department
  • Employer's IDs with the employerInseeInsee : National Institute of Statistics and Economic Studies : 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 CSGCSG : Generalized social contribution deductible + the employer's contribution to the health supplement.

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

Please note

You must keep your pay slips until your retirement pensions are liquidated, that is, until you receive your pension documents from the various pension funds to which you have rights.

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, long-term or long-term 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 to you in a personal space on Ensap if you practice with one of the following public employers:

  • State public institutions
  • 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 shall be specified by ministerial decree, agreement approved by deliberation or agreement approved by decision of the Supervisory Board.