The information on French payslips will soon change. These changes also apply to workers posted to France, specifically their payslips, which should be adjusted to French realities.
One of the new features is the addition of a new section: the net social allowance . This change will take effect on July 1, 2023 , and it's important to be aware of it.
Definition of the net social amount
The net social allowance corresponds to the amount that is required to be retained and declared by recipients of certain benefits, such as RSA or activity allowance.
The introduction of this new position has a threefold purpose:
- improving the information provided to employees about the resources used to calculate their entitlements,
- facilitating the declaration submission process,
- combating non-compliance with the rules for using social benefits.
Calculation of the net social amount
The net social amount will be determined as follows:
- adding all gross amounts paid by the employer (salary, bonuses, benefits in kind, replacement income, etc.)
- deduction of the total amount of compulsory social security contributions due from the employee.
Dates to remember
The Ministry of Labour also sets the deadlines for the implementation of this section:
- July 1, 2023: mandatory mention of the net social amount on the payslip;
- 2024: employer reporting the net social amount to the relevant social organisations;
- 2024: Employees will be able to find their net social income on mesdroitssociaux.gouv.fr.
Źródło: Order of 31 January 2023 amending the order of 25 February 2016 setting the wording, order and grouping of the information appearing on the pay slip mentioned in Article R. 3243-2 of the Labour Code, Article 1, Official Journal of 7 February 2023
