Reading the payslip

17 Juil 2023 | RH


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 items of information are mandatory :

  • Address, name, establishment, activity code, SIRET of employer
  •  Applicable collective agreement or labor code reference
  •  Employee’s name, job and contractual classification
  •  Hours worked, overtime and rate of increase / fixed rate and volume
  •  Salary calculation basis
  • Gross pay and net pay before tax
  •  Salary payment date
  •  Vacation dates and amount of vacation pay
  •  Reminder of rights available on the public service

 Visible sections

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….), for which we observe either employee contributions or employer contributions and the calculation basis.

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.


1.2 The new pay slip model

A new reference = the net social amount

The net social amount will gradually appear on pay slips issued from July 1, 2023, and will be transmitted via DSN (Déclaration Sociale Nominative in French) from 2024

This amount is required by the authorities when applying for social assistance. This will make it easier for employees to apply and reduce the risk of error.

So, if you’re receiving “RSA” (Revenu de solidarité active in French) or “prime d’activité” benefits, or would like to apply for them, the « social net amount » 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.

NB: A specific communication kit for employees and employers has been designed by the Government:  

Le montant net social | Ministère des Solidarités, de l’Autonomie et des Personnes handicapées (

The various headings and simplifications (compulsory and optional contributions, etc.) will be progressively updated. (see Appendix 2)






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




Head of RH/Employment Law

01 40 40 38 38


Reading the payslip

17 Juil 2023 | RH

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