New pay slip template
A new model of payslip should be used by all employers from next January.
In order to make it more readable and thus ensure a better understanding of employees, the presentation of the payslip has been simplified. A presentation that will be binding on all employers from January 1, 2018. Summary of the main changes to be made to the pay sheets .
Reminder: employers with at least 300 employees must use this simplified version since January 1, 2017.
Several pieces of information will be grouped together
The lines relating to social protection contributions will be grouped together under 5 headings corresponding to the risks covered, namely sickness, work accidents and occupational diseases, retirement, family and unemployment.
As for the other contributions only payable by the employer (social package, transport payment, autonomy solidarity contribution, etc.), they will be grouped together on a single line which will therefore indicate their total amount.
Others will be added …
The new payslip must specify the total amount of reductions and exemptions from social charges granted to the employer ( Fillon reduction , reduction of the family allowance contribution rate, etc.) under the heading “ Contribution relief “.
In addition, under the name “Total paid by the employer”, the total amount paid by the employer, that is to say the sum of the gross remuneration paid to the employee and the social contributions from which the reductions and exemptions of social charges will be deducted.
Finally, although they are already present on many payslips , the contribution rate due by employees must be specified, in addition to the amount and basis of these contributions. Regarding employer social contributions , their rates will not have to be entered on the payslip. Only their amounts and bases should be included.
… and some will disappear
The reference of the organization ( Urssaf , MSA …) recipient social contributions and the number under which they are settled will no longer have to be indicated on the payslip .
Note: the public authorities have disseminated two models, one for non-executives and one for executives. We have gathered these models by specifying the mandatory information only for executives.
Decree n ° 2016-190 of February 25, 2016, OJ of 26 Decree of 25 February 2016, OJ of 26 Decree n ° 2017-858 of 9 May 2017, OJ of 10
Article published on December 05, 2017 – © Les Echos Publishing – 2017
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