Payslip

Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Is it mandatory for the employer to submit a pay slip (also known as pay slip) to the employee? What information should be included on the pay slip? Are certain terms forbidden? We present you all the information that must appear on your pay slip.

Every employee must receive a payslip at the time of payment of salary.

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

In order to submit the electronic pay slip, the employer must inform the employee of the conditions under which the pay slip is available. The employee can refuse to receive his pay slip in a dematerialized way. He reports it to the employer.

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

Beyond these 5 years, payslips may not be accessible directly in the company (although they should not be deleted).  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 its issue
  • or during 6 years after the employee's retirement.

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

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

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

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

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Since July 1, 2023

The record shall include the following:

Zone 1: identification of employer and employee

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

Zone 2: Salary

  • Gross remuneration of the employee
  • Amount and plate social contributions and contributions payable by the employer and the employee before deduction of exemptions and exemptions
  • Rates of social contributions and contributions payable by the employee before deduction of exemptions and exemptions
  • Nature and amount of other payments and deductions (including home-to-work transportation costs)
  • Amount actually received by the employee
  • Date of payment
  • Dates of leave and amount of leave with pay allowance, where a period of annual leave is included in the pay period concerned

Zone 3: social contributions and contributions

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

Zone 4: net payable and net taxable

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

Field 5: Social net amount

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

Field 6: Income tax

  • Taxable net amount used as basis for the calculation of the withholding tax
  • Annual accumulation of net taxable amounts used as a basis for the calculation of the withholding tax
  • Amount of income tax withheld at source
  • Annual accrual of withholding income tax amounts
  • Net amount of exempt overtime and/or overtime
  • Annual accumulation of exempt overtime and/or overtime amounts

Zone 7: final particulars

  • Mention of the section dedicated to the pay slip on the portal www.service-public.fr, section employee contributions
  • Incentive for the employee to keep the pay slip for an unlimited period
  • In case of partial activity, number of hours compensated

The employee may challenge the amount or accuracy of his pay slip during 3 years from the date of delivery.

FYI  

Special provisions apply to 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 wage rate and the employee share must appear on the pay slip.

Since 2022

The record shall include the following:

Zone 1: identification of employer and employee

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

Zone 2: Salary

  • Gross remuneration of the employee
  • Amount and plate social contributions and contributions payable by the employer and the employee before deduction of exemptions and exemptions
  • Rates of social contributions and contributions payable by the employee before deduction of exemptions and exemptions
  • Nature and amount of other payments and deductions (including home-to-work transportation costs)
  • Amount actually received by the employee
  • Date of payment
  • Dates of leave and amount of leave with pay allowance, where a period of annual leave is included in the pay period concerned

Zone 3: social contributions and contributions

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

Zone 4: net payable and net taxable

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

Field 5: Income tax

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

Zone 6: final particulars

  • Mention of the section dedicated to the pay slip on the portal www.service-public.fr, section employee contributions
  • Incentive for the employee to keep the pay slip for an unlimited period
  • In case of partial activity, number of hours compensated

The employee may challenge the amount or accuracy of his pay slip during 3 years from the date of 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 appear on the pay slip.

Since 2019

The record shall include the following:

Zone 1: identification of employer and employee

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

Zone 2: Salary

  • Gross remuneration of the employee
  • Amount and plate social contributions and contributions payable by the employer and the employee before deduction of exemptions and exemptions
  • Rates of social contributions and contributions payable by the employee before deduction of exemptions and exemptions
  • Nature and amount of other payments and deductions (including home-to-work transportation costs)
  • Amount actually received by the employee
  • Date of payment
  • Dates of leave and amount of leave with pay allowance, where a period of annual leave is included in the pay period concerned

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 security contributions
  • Total amount paid by the employer (gross remuneration paid to the employee, contributions and contributions payable by the employer, net of exemptions and reductions in social security contributions)
  • Amount corresponding to the change in remuneration linked to the abolition of unemployment and sickness contributions

Zone 4: net payable and net taxable

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

Zone 5: final particulars

  • Mention of the section dedicated to the pay slip on the portal www.service-public.fr, section employee contributions
  • Incentive for the employee to keep the pay slip for an unlimited period
  • In the event of partial activity, the number of hours compensated

The employee may challenge the amount or accuracy of his pay slip during 3 years from the date of delivery.

FYI  

Special provisions apply to 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 wage rate and the employee share must appear on the pay slip.

The employer must not be shown on the payroll the exercise of the right to strike or the functions of a staff representative.

The nature and amount of the remuneration for the activity of staff representative must be shown on a slip annexed to the pay slip.

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

Specific headings are provided for each social security contribution.

Health

Social security-sickness, maternity, invalidity-death

These contributions finance the following:

  • Coverage of healthcare costs
  • Cash benefits (daily allowances)
  • Compensation paid under certain conditions in the event of incapacity or invalidity for work.

Complementary incapacity-disability-death

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

Contributions to the supplementary health insurance cover the reimbursement of expenses incurred by the insured person in the event of illness, accident of daily life or maternity.

The reimbursement of supplementary health insurance is in addition to the reimbursement of basic compulsory health insurance.

Coverage of employees by supplementary health insurance is mandatory. 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 is the sole responsibility of the employer and is calculated on the gross remuneration of employees.

Its rate is set by the Carsat: titleContent depending on the size and activity of the company.

Retirement

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

Old-age insurance contributions are calculated according to 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 as follows:

  • 8.55% for the employer part
  • 6.90% for the wage share.

Uncapped social security

The contribution rates are as follows:

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

Supplementary retirement

The supplementary pension contributions fund the scheme Agirc-Arrco or Ircantec.

The contributions are made up of 2 tranches:

  • Band 1 between 1er euro and the amount of the social security ceiling (€4,005)
  • Band 2 between the amount of the social security ceiling (€4,005) and the amount of 8 times the amount of the social security ceiling (€32,040).

The general equilibrium contribution (CEG) and the technical equilibrium contribution (CET) are in addition to the Agirc-Arrco contributions.

The CEG applies to tranche 1 and tranche 2.

The CET applies to tranche 1 and tranche 2 where the salary exceeds the social security ceiling (€4,005).

Additional retirement

The contribution finances the optional supplementary pension introduced within the companies. It then constitutes a third level of retirement for employees.

Vested benefits 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 exclusively the responsibility of the employer. It is calculated on the total gross remuneration of the employee. The common law rate is 5.25%.

However, a rate reduction is applicable when 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 from the employer

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

This heading includes the following contributions:

  • Freight payment
  • Contribution to the National Housing Assistance Fund (FNAL)
  • Employer Participation in the Construction Effort (PEEC)
  • Employer's contribution to the funding fund for professional and trade union organizations
  • Contribution solidarité autonomy (CSA)
  • Social Package
  • Employer's contribution to continuing vocational training.

Please note

Since 2019, the APEC contribution must appear only on the pay slip of the employees who are covered by it.

Contributions by statute or by collective agreement

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

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

CSG not taxable for income tax

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

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

The rate of the CSG on income from activities is 6.80%.

Reduction of contributions

This heading includes the following points:

  • General relief for employers in respect of employees whose gross remuneration is less than 1.6 Smic (€2,916.85).
  • Reduction in the rate of family allowances paid to employers in respect of employees whose gross earnings are less than 3.5 Smic (€6,380.62).
  • Specific exemptions for companies located in the areas France Ruralities Revitalization (FRR)former rural revitalization zones (RRAs), or in areas of employment to be revitalized (BERs) or in areas of defense restructuring (ZRDs) or located overseas (Lodeom).

Please note

Since 2019, the reduction of employee contributions on overtime and overtime must appear on the pay slip.

Social net amount

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

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

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

Total paid by 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, net of exemptions and reductions in social security contributions.

Withholding tax on income

The payslip must include the following information:

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

The statement "Net Payable Before Income Tax" and the associated value must be displayed in a policy with a font size of at least 1.5 times that used for the other lines of the pay slip.

FAQ