Payslip

Verified 01 July 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Does the employer have to submit a pay slip (also called pay slip) to the employee? What information should appear on the pay slip? Are certain mentions prohibited? We present you all the information that should appear on your pay slip.

Every employee must receive a pay slip at payment of wages.

Since 2017, the dematerialization 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 payslip, the employer must indicate to the employee the conditions under which the payslip is available. The employee can refuse to receive his or her pay statement in a paperless manner. He reports it to the employer.

The employer must keep a copy of the pay slip (paper or electronic) on the company's premises for a period of 5 years.

Beyond these 5 years, pay slips may not be directly accessible in the company (although they should not be erased).  If this is the case, the employer must guarantee the employee the availability of his pay slips:

  • or for a period of 50 years from the date of issue
  • either during 6 years after retirement of employee

If the employer does not regularly submit the pay slip, the employee can enter the labor council (CPH).

The employer may be fined up to €450 per non-remitted card.

The employer may also be ordered to pay damages to the employee.

An employee who has lost his pay slip can request a duplicate from the employer, but there is no legal requirement for the employer to transmit it.

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Since July 1, 2023

The fiche shall contain the following information:

Field 1: identification of employer and employee

  • Name and address of the employer (possibly the name of the establishment on which the employee depends)
  • Number of the activity nomenclature of the establishment of employment (EPA code or NAF code) and the employer's registration number in the national register of companies and establishments (Siret number)
  • Industrial collective agreement applicable to the employee or reference to the Labor Code concerning the duration of paid leave and periods of notice in the event of termination of employment
  • Name and job of the employee, his position in the conventional classification (level or hierarchical coefficient)
  • The period and number of hours worked, distinguishing between standard and overtime hours (indicating the rates applied to the corresponding hours)
  • Nature and volume of the package to which the salary of flat-rate employees (weekly or monthly package in hours, or annual package in hours or days)
  • Nature of the basis for calculating pay where, by way of exception, that basis for calculating pay is not the duration of work
  • Nature and amount of wage accessories subject to wage and employer contributions

Field 2: Salary

  • Gross earnings of the employee
  • Amount and plate employers' and employees' contributions and social security contributions before deduction of exemptions and exemptions
  • Rate of contributions and social contributions payable by the employee before deduction of exemptions and exemptions
  • Nature and amount of other payments and deductions (including payment of commuting costs)
  • Amount actually received by the employee
  • Payment Date
  • Leave Dates and Amount of the paid leave allowance, where a period of annual leave is included in the relevant pay period

Zone 3: social contributions and contributions

  • Amount of social protection contributions grouped under 5 headings (health, accidents at work and occupational diseases, retirement, family and unemployment)
  • Total amount of exemptions and exemptions from social contributions
  • Total amount paid by the employer (gross remuneration paid to the employee, contributions and contributions payable by the employer, net of exemptions and relief from social security contributions)
  • Amount corresponding to the change in remuneration linked to the abolition of unemployment and sickness contributions

Field 4: net payable and net taxable

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

Field 5: Net social amount

  • The amount of net income after deduction of all compulsory social security contributions.

Field 6: Income tax

  • Taxable net amount used as the basis for calculating the withholding tax
  • Annual cumulation of net taxable amounts used as a basis for calculating the withholding tax
  • Amount of income tax levied at source
  • Yearly accumulation of amounts of income tax levied at source
  • Net amount of exempted overtime and/or overtime
  • Annual cumulation of exempt overtime and/or overtime amounts

Field 7: Final entries

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

The employee may challenge the amount or accuracy of the employee's pay slip during 3 years as of his handover.

FYI  

special provisions shall apply for employees affiliated to the local compulsory supplementary health insurance scheme of the departments of Haut-Rhin, Bas-Rhin and Moselle. Only the values corresponding to the salary rate and the employee share must be shown on the payslip.

Since 2022

The fiche shall contain the following information:

Field 1: identification of employer and employee

  • Name and address of the employer (possibly the name of the establishment on which the employee depends)
  • Number of the activity nomenclature of the establishment of employment (EPA code or NAF code) and the employer's registration number in the national register of companies and establishments (Siret number)
  • Industrial collective agreement applicable to the employee or reference to the Labor Code concerning the duration of paid leave and periods of notice in the event of termination of employment
  • Name and job of the employee, his position in the conventional classification (level or hierarchical coefficient)
  • The period and number of hours worked, distinguishing between standard and overtime hours (indicating the rates applied to the corresponding hours)
  • Nature and volume of the package to which the salary of flat-rate employees (weekly or monthly package in hours, or annual package in hours or days)
  • Nature of the basis for calculating pay where, by way of exception, that basis for calculating pay is not the duration of work
  • Nature and amount of wage accessories subject to wage and employer contributions

Field 2: Salary

  • Gross earnings of the employee
  • Amount and plate employers' and employees' contributions and social security contributions before deduction of exemptions and exemptions
  • Rate of contributions and social contributions payable by the employee before deduction of exemptions and exemptions
  • Nature and amount of other payments and deductions (including payment of commuting costs)
  • Amount actually received by the employee
  • Payment Date
  • Leave Dates and Amount of the paid leave allowance, where a period of annual leave is included in the relevant pay period

Zone 3: social contributions and contributions

  • Amount of social protection contributions grouped under 5 headings (health, accidents at work and occupational diseases, retirement, family and unemployment)
  • Total amount of exemptions and exemptions from social contributions
  • Total amount paid by the employer (gross remuneration paid to the employee, contributions and contributions payable by the employer, net of exemptions and relief from social security contributions)
  • Amount corresponding to the change in remuneration linked to the abolition of unemployment and sickness contributions

Field 4: net payable and net taxable

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

Zone 5: income tax

  • Taxable net amount used as the basis for calculating the withholding tax
  • Annual cumulation of net taxable amounts used as a basis for calculating the withholding tax
  • Amount of income tax levied at source
  • Yearly accumulation of amounts of income tax levied at source
  • Net amount of exempted overtime and/or overtime
  • Annual cumulation of exempt overtime and/or overtime amounts

Field 6: Final entries

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

The employee may challenge the amount or accuracy of the employee's pay slip during 3 years as of his handover.

FYI  

special provisions shall apply for employees affiliated to the local compulsory supplementary health insurance scheme of the departments of Haut-Rhin, Bas-Rhin and Moselle. Only the values corresponding to the salary rate and the employee share must be shown on the payslip.

Since 2019

The fiche shall contain the following information:

Field 1: identification of employer and employee

  • Name and address of the employer (possibly the name of the establishment on which the employee depends)
  • Number of the activity nomenclature of the establishment of employment (EPA code or NAF code) and the employer's registration number in the national register of companies and establishments (Siret number)
  • Industrial collective agreement applicable to the employee or reference to the Labor Code concerning the duration of paid leave and periods of notice in the event of termination of employment
  • Name and job of the employee, his position in the conventional classification (level or hierarchical coefficient)
  • The period and number of hours worked, distinguishing between standard and overtime hours (indicating the rates applied to the corresponding hours)
  • Nature and volume of the package to which the salary of flat-rate employees (weekly or monthly package in hours, or annual package in hours or days)
  • Nature of the basis for calculating pay where, by way of exception, that basis for calculating pay is not the duration of work
  • Nature and amount of wage accessories subject to wage and employer contributions

Field 2: Salary

  • Gross earnings of the employee
  • Amount and plate employers' and employees' contributions and social security contributions before deduction of exemptions and exemptions
  • Rate of contributions and social contributions payable by the employee before deduction of exemptions and exemptions
  • Nature and amount of other payments and deductions (including payment of commuting costs)
  • Amount actually received by the employee
  • Payment Date
  • Leave Dates and Amount of the paid leave allowance, where a period of annual leave is included in the relevant pay period

Zone 3: social contributions and contributions

  • Amount of social protection contributions grouped under 5 headings: health, accidents at work and occupational diseases, retirement, family and unemployment
  • Total amount of exemptions and exemptions from social contributions
  • Total amount paid by the employer (gross remuneration paid to the employee, contributions and contributions payable by the employer, net of exemptions and relief from social security contributions)
  • Amount corresponding to the change in remuneration linked to the abolition of unemployment and sickness contributions

Field 4: net payable and net taxable

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

Area 5: Final entries

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

The employee may challenge the amount or accuracy of the employee's pay slip during 3 years as of his handover.

FYI  

special provisions shall apply for employees affiliated to the local compulsory supplementary health insurance scheme of the departments of Haut-Rhin, Bas-Rhin and Moselle. Only the values corresponding to the salary rate and the employee share must be shown on the payslip.

The employer shall not be shown on the pay slip of the employee the exercise of the right to strike or the duties of employee representative.

The nature and amount of the remuneration for the activity of a staff representative shall be shown on a statement annexed 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 social contribution or contribution.

Health

Social security-sickness, maternity, disability-death

These contributions finance the following:

  • Coverage of health costs
  • Cash benefits (daily allowances)
  • Allowances paid under certain conditions in the event of incapacity or invalidity at work

Disability-Disability-Death Complementary

An optional supplementary scheme may be introduced in the company or in the professional sector with the aim of compensating for the loss of income.

Complementary health

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

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

The coverage of employees by a supplementary health insurance is compulsory. The employer must fund at least half of the coverage.

Accidents at work-occupational diseases

This social security contribution covers the risks of accidents at work and occupational diseases.

The contribution shall be borne exclusively by the employer and shall be calculated on the gross earnings of the employees.

Its rate shall be fixed by the Carsat: titleContent depending on the size and activity of the company.

Retirement

Pension contributions from the basic social security scheme finance the compulsory pension system.

Old-age insurance contributions shall be calculated on the following conditions:

  • Gross earnings below 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 as follows:

  • 8.55% for the employer's part
  • 6.90% for the wage share

Unlimited social security

The contribution rates are as follows:

  • 1.90% for the employer's part
  • 0.40% for the wage share of the total remuneration

Supplementary pension

The supplementary pension contributions finance the scheme Agirc-Arco or Ircantec.

The contributions are made up of 2 installments:

  • Slice 1 between 1er the euro and the amount of the social security ceiling (€3,864)
  • Band 2 between the amount of the social security ceiling (€3,864) and the amount of 8 times the social security ceiling

The General Equilibrium Contribution (GEC) and the Technical Equilibrium Contribution (TEC) are in addition to the Agirc-Arco contributions.

The CEG applies to tranche 1 and tranche 2.

The TEC applies to tranche 1 and tranche 2 when the salary exceeds the social security ceiling (€3,864).

Supplementary retirement

The contribution shall finance the optional additional retirement introduced within the companies. It then constitutes a third level of retirement for employees.

Acquired entitlements will be paid in addition to the previous stages of the pension system.

Family allowances

This social security contribution is intended to finance family benefits paid by Caf: titleContent.

It is the sole responsibility of the employer. It is calculated on the total gross remuneration of the employee. The ordinary rate of duty is 5.25%.

However, a rate reduction shall apply where the employee's remuneration is less than 3,5 SMIC. The contribution rate for family allowances is then lowered to 3.45%.

Other contributions due by the employer

These are specific contributions which are borne solely by the employer.

This heading includes the following contributions:

  • Freight payment
  • Contribution to the National Housing Fund (FNAL)
  • Employer Participation in the Construction Effort (CEP)
  • Employer's contribution to the fund for the financing of professional and trade union organizations
  • Solidarity Autonomy Contribution (CSA)
  • Social Package
  • Employer's contribution to continuing vocational training

Please note

since 2019, the APEC contribution must appear only on the pay slips of the employees covered by it.

Contributions under the Staff Regulations or under the Collective Agreement

A number of collective agreements, such as some individual statutes, provide for specific compulsory contributions. The employer covered by this agreement or status has an obligation to comply with the obligations arising therefrom.

The contribution paid to the paid leave funds is included under this heading.

CSG not taxable to income tax

The CSG: titleContent participates in the joint financing of social protection, in particular the family, sickness and old-age solidarity fund.

The CSG activity applies to all gross income of persons residing in France and affiliated to a French compulsory health insurance scheme. In some cases, it benefits from a abatement flat-rate of 1.75% as professional expenses.

The CSG rate on income from employment is 6.80%.

Contribution Relief

This topic includes the following:

  • General relief for employers in respect of employees whose gross earnings are less than 1.6 Smic
  • Reduction in the rate of family allowance contributions for employers for employees whose gross earnings are less than 3.5 Smic
  • Specific exemptions for companies located in the zones France Rural Revitalization (FRR), formerly rural regeneration areas (RRZs), or in job pools to be revitalized (BERs) or defense restructuring areas (DRZs) or overseas (Lodeom)

Please note

since 2019, the reduction in employee contributions on overtime and overtime work must appear on the pay slip.

Net social amount

This is the amount of income taken into account for the calculation of certain social benefits such as the activity premium or the RSA.

It allows employees to find the resources to be declared to the Caf: titleContent or to the MSA: titleContent to benefit from their rights.

This information on the bulletin simplifies the procedures for recipients who no longer have to calculate the net income to be declared to social organizations.

Total paid by the employer

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

This line groups 

  • the gross remuneration of the employee
  • and contributions and contributions payable by the employer, less exemptions and relief from social security contributions.

Withholding tax on income

The payslip shall contain the following information:

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

The "Net to pay before income tax" statement and the associated value must be displayed in a font with a font size at least 1.5 times that used for the other pay slip lines.