France’s Redesigned 2027 Payslip: What Employers Must Understand About “Mandatory” vs. “Optional” Contributions
The redesigned payslip becomes mandatory on 1 January 2027, and its most misleading novelty is the distinction between “mandatory” and “optional” contributions: it does not mean what everyone assumes. This classification does not refer to whether the employee’s enrolment is mandatory, but to the method for calculating the Montant Net Social (MNS — Net Social Amount). Here is how to read the new template correctly.
This article is part of the file Payroll Law: The Employer’s Guide.
The Framework and Timeline
The template for the redesigned payslip is set by the Order of 31 January 2023 (issued for the application of Article R. 3243-2 of the French Labour Code). The Order of 11 August 2025 makes the redesigned model mandatory as of 1 January 2027, with the “adapted” model remaining acceptable until that date. The reference doctrine is the “Payslip” section of the BOSS (Bulletin officiel de la Sécurité sociale — the official social security bulletin) and the French Ministry of Labour’s “Net Social Amount” FAQ.
Key point: the BOSS doctrine on calculating the MNS underwent a reversal on 14 November 2023, effective 1 January 2024. It governs the entire current treatment of supplementary social protection contributions — earlier references must be handled with caution.
The Criterion That Changes Everything
The template distinguishes a “Mandatory social contributions and levies” block, an “optional” block, and a “Miscellaneous reimbursements and deductions” section.
The “mandatory / optional” classification does not depend on whether enrolment is mandatory (industry-wide agreement, company agreement, unilateral decision). It depends on the category of the contribution for the purposes of calculating the MNS. This leads to a disconcerting consequence that must be explained to payroll teams: a mandatory prévoyance (death, disability and incapacity cover) scheme for executives (cadres) will appear in the “optional” block.
The “Health” Section: The Case of Dependants
The “Health” section, within the “mandatory” block, contains the social security health insurance contribution and the entirety of the contribution to the supplementary health cover (complémentaire santé / mutuelle) within the meaning of Article L. 911-7 of the French Social Security Code.
For dependants (ayants droit): whether family cover is mandatory or an optional add-on taken out by the employee, the contribution appears in the “Health” section of the “mandatory” block. The criterion is substantive (the “healthcare costs” nature), not formal (whether enrolment is mandatory).
The “Optional” Block: Prévoyance and Supplementary Retirement
This block covers all guarantees other than healthcare costs: prévoyance (incapacity, disability, death) and supplementary retirement — regardless of whether they are mandatory. The executives’ prévoyance (Article 7 of the National Interprofessional Agreement (ANI) of 17 November 2017, employer contribution of at least 1.50% up to the ceiling) also appears here.
Since 1 January 2024, the MNS criterion is the collective character within the meaning of Article L. 911-1 of the French Social Security Code: contributions funding a collective scheme, even where enrolment is optional, are deducted from the MNS.
What the Employer Must Do
Securing this classification requires a contract-by-contract review (collective character, valid founding instrument, scope of beneficiaries) — and communication to payroll teams and employees, failing which the “optional” block will generate confusion among executives.
Frequently Asked Questions
When does this become mandatory? On 1 January 2027.
Does “mandatory / optional” mean enrolment? No, it refers to the MNS calculation.
Dependants’ healthcare costs? “Mandatory” block, Health section.
Written and supervised by Audrey Mourer, Chief Operating Officer and Head of the Payroll Advisory Practice at DAIRIA Avocats.
Further reading → Basis of Assessment for Healthcare Cost Contributions · Overtime: The Exemptions