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Human Resources
Implementation of the simplified pay slip is postponed
Publié le 01 octobre 2025 - Directorate of Legal and Administrative Information (Prime Minister)
Initially scheduled for 2026, the implementation of the simplified long-term pay slip model is postponed to 1er January 2027. Thus, the provisional model continues to apply until that date.
In order to guarantee a better transparency and prevent possible errors the pay slip model evolved in 2023.
Implementation of the draft pay slip template
Applied since 1er In July 2023, the draft pay slip template included mandatory posting of the net social amount (NSM). The purpose of this addition is to simplify the procedures for employers and employees.
This model remains authorized until 31 december 2026 before the sustainable model becomes mandatory.
Moving to the sustainable payslip model
This new model can be used from 1er July 2023. His application will become mandatory from 1er January 2027 (instead of 1er January 2026). This one-year extension allows companies additional time to update their payroll templates and software.
This future simplified pay slip will be more readable and will provide employers with additional wording security.
FYI
The net social amount indicates all the gross sums paid by the employer. These are resources that must be declared in order to benefit from the active solidarity income (RSA) and the activity bonus.
Additional topics
Official Social Security Bulletin