New Pay Slip Template
A new pay slip template must be used by all employers starting next January.
In order to make it more readable and ensure better understanding by employees, the pay slip layout has been simplified. This format will be mandatory for all employers from January 1, 2018. Here is a summary of the main changes to be made to pay slips.
Reminder: employers with at least 300 employees have been required to use this simplified version since January 1, 2017.
Several items of information will be grouped together
The lines relating to social protection contributions will be consolidated within 5 sections corresponding to the risks covered, namely illness, workplace accidents and occupational diseases, retirement, family, and unemployment.
As for other contributions borne solely by the employer (flat-rate social contribution, transport levy, solidarity-autonomy contribution…), they will be grouped on a single line showing their total amount.
Others will be added…
The new pay slip must specify the total amount of social contribution reductions and exemptions granted to the employer (Fillon reduction, reduction of the family allowance contribution rate…) under the heading “Contribution Relief.”
In addition, under the heading “Total Paid by the Employer,” the total amount paid by the employer must be shown, i.e., the sum of the gross remuneration paid to the employee and the corresponding social contributions, from which contribution reliefs and social charge exemptions are deducted.
Finally, although they already appear on many pay slips, the contribution rates owed by employees must now be mandatorily specified, in addition to the amount and basis of these contributions. As for employer social contributions, their rates do not need to be shown on the pay slip. Only their amounts and bases must appear.
… and some will disappear
The reference of the body (Urssaf, MSA…) receiving social contributions and the number under which they are paid will no longer need to be indicated on the pay slip.
Note: the public authorities have issued two templates, one for non-managerial staff and one for managerial staff. We have combined these templates, specifying the mandatory entries for managerial staff only.
Decree No. 2016-190 of February 25, 2016, OJ of the 26th; Order of February 25, 2016, OJ of the 26th; Decree No. 2017-858 of May 9, 2017, OJ of the 10th
Article published on December 5, 2017 – © Les Echos Publishing – 2017
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