{"id":7480,"date":"2023-07-17T17:26:25","date_gmt":"2023-07-17T15:26:25","guid":{"rendered":"https:\/\/www.groupe-aplitec.com\/?p=7480"},"modified":"2024-01-13T16:29:57","modified_gmt":"2024-01-13T15:29:57","slug":"reading-the-payslip","status":"publish","type":"post","link":"https:\/\/www.groupe-aplitec.com\/en\/human-resources\/reading-the-payslip\/","title":{"rendered":"Reading the payslip"},"content":{"rendered":"\n[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;1140px&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#000000&#8243; link_text_color=&#8221;#000000&#8243; ul_text_color=&#8221;#000000&#8243; ol_text_color=&#8221;#000000&#8243; quote_text_color=&#8221;#000000&#8243; header_2_font=&#8221;Roboto|500|||||||&#8221; header_2_text_color=&#8221;#232323&#8243; header_2_font_size=&#8221;40px&#8221; header_3_text_color=&#8221;#005292&#8243; header_4_text_color=&#8221;#005292&#8243; header_5_text_color=&#8221;#005292&#8243; header_6_text_color=&#8221;#005292&#8243; custom_margin=&#8221;0px||0px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<h2><strong><span style=\"font-size: xx-large;\"><\/span><\/strong><\/h2>\n<h2><strong><span style=\"font-size: xx-large;\">Preamble\u00a0<\/span><\/strong><\/h2>\n<p>From July 1, 2023, several changes will affect the pay slips we issue. The net social amount (net income after deduction of compulsory social security contributions) will be added to the other headings. This is a good opportunity to take stock of the pay slip and the reading of it.<span style=\"text-decoration: line-through;\"><\/span><\/p>\n<p><span style=\"font-size: xx-large;\"><\/span><\/p>\n<p><strong><span style=\"color: #000000; font-size: x-large;\"><span style=\"color: #005292;\">1.1 Current payslip<\/span><\/span><\/strong><span style=\"font-size: xx-large;\"><\/span><\/p>\n<p><span style=\"color: #005292;\">Several items of information are mandatory :<\/span><\/p>\n<ul>\n<li>Address, name, establishment, activity code, SIRET of employer<\/li>\n<li>\u00a0Applicable collective agreement or labor code reference<\/li>\n<li>\u00a0Employee&#8217;s name, job and contractual classification<\/li>\n<li>\u00a0Hours worked, overtime and rate of increase \/ fixed rate and volume<\/li>\n<li>\u00a0Salary calculation basis<\/li>\n<li>Gross pay and net pay before tax<\/li>\n<li>\u00a0Salary payment date<\/li>\n<li>\u00a0Vacation dates and amount of vacation pay<\/li>\n<li>\u00a0Reminder of rights available on the public service<\/li>\n<\/ul>\n<p><span style=\"color: #005292; font-size: 14px;\">\u00a0Visible sections<\/span><\/p>\n<p>To date, the social contributions sections do not distinguish between compulsory and optional contributions; they are all grouped by theme (health, work accident and occupational disease, retirement, family, unemployment insurance, CSG, CRDS&#8230;.), for which we observe either employee contributions or employer contributions and the calculation basis.<\/p>\n<p>An additional indication at the bottom of the payslip keeps employees informed of their cumulative net taxable income, both monthly and annually. In December, the annual net taxable income is shown, enabling employees to file their tax returns in the spring of the following year.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-size: x-large; color: #005292;\">1.2 The new pay slip model<\/span><\/strong><\/p>\n<p><span style=\"color: #005292;\">A new reference = the net social amount<\/span><\/p>\n<p><span style=\"color: #e09900;\">The net social amount<\/span> will gradually appear on pay slips issued from July 1, 2023, and will be transmitted via DSN (D\u00e9claration Sociale Nominative in French) from 2024<\/p>\n<p><span style=\"color: #e09900;\">This amount is required by the authorities when applying for social assistance. <\/span>This will make it easier for employees to apply and reduce the risk of error.<\/p>\n<p><span>So, if you&#8217;re receiving \u201cRSA\u201d (Revenu de solidarit\u00e9 active in French) or \u201cprime d&#8217;activit\u00e9\u201d benefits, or would like to apply for them, the &#8220;social net amount&#8221; gives you an immediate indication of the amount of earned income to declare in your quarterly declaration of resources for each pay slip. All you have to do is enter this amount (or the total amount if you have several employers), and the benefits will be calculated without any risk of error.<\/span><\/p>\n<p>NB: A specific communication kit for employees and employers has been designed by the Government: <em>\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/fra01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fsolidarites.gouv.fr%2Fle-montant-net-social&amp;data=05%7C01%7Claetitia.lagarde%40groupe-aplitec.com%7C6e369a9a0a774b49cf9708db7c7433dd%7C600bd0e73f554baa923420cb6a48123a%7C0%7C0%7C638240610769004746%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=wjIjGY0olH9YVo9IkQAKtvRrxi5J9ZCygs1KWDSekrg%3D&amp;reserved=0\"><em>Le montant net social | Minist\u00e8re des Solidarit\u00e9s, de l&#8217;Autonomie et des Personnes handicap\u00e9es (solidarites.gouv.fr)<\/em><\/a><\/p>\n<p><em>The various headings and simplifications (compulsory and optional contributions, etc.) will be progressively updated. (see Appendix 2)<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><a name=\"_Toc55231064\"><\/a><a name=\"_Toc55231089\"><\/a>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 ***<\/p>\n<p>This note contains summary information. Please contact us for advice tailored to your specific situation. We cannot be held responsible for any misinterpretation of this information<\/p>\n<p><em>.<\/em><\/p>\n<p><em><\/em><\/p>\n<p><span style=\"color: #005292;\">Contact<\/span><\/p>\n<p><span style=\"color: #d8a200;\">Claire APPELGHEM<\/span><\/p>\n<p><em>Head of RH\/Employment Law<\/em><\/p>\n<p>Claire.appelghem@groupe-aplitec.com<\/p>\n<p><em>01 40 40 38 38<\/em><\/p>\n<p><span style=\"font-size: x-large;\"><\/span><\/p>\n<p><span style=\"font-size: xx-large;\"><\/span><\/p>\n<p><span style=\"font-size: xx-large;\"><\/span><\/p>\n<p>&nbsp;<\/p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/www.groupe-aplitec.com\/wp-content\/uploads\/2023\/07\/2023-Note-Reading-the-payslip.pdf&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;Download the note&#8221; button_alignment=&#8221;center&#8221; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; sticky_enabled=&#8221;0&#8243;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Preamble\u00a0 From July 1, 2023, several changes will affect the pay slips we issue. The net social amount (net income after deduction of compulsory social security contributions) will be added to the other headings. This is a good opportunity to take stock of the pay slip and the reading of it. 1.1 Current payslip Several [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3755,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[58,21],"tags":[],"class_list":["post-7480","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-human-resources","category-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reading the payslip for companies<\/title>\n<meta name=\"description\" content=\"From July 1, 2023, several changes will affect the pay slips we issue. 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