France’s Redesigned Payslip 2027: What Employers Must Know About “Mandatory” vs. “Optional” Contributions

The redesigned payslip (bulletin de paie rénové) becomes mandatory on 1 January 2027, and its most misleading new feature is the distinction between “mandatory” (obligatoires) and “optional” (facultatives) contributions: it does not mean what everyone assumes. This classification does not refer to whether the employee’s enrolment is compulsory, but to how the Net Social Amount (Montant Net Social, or MNS) is calculated. Here is how to read the new template correctly.

This article is part of the file Payroll Law: The Employer’s Guide.

Framework and Timeline

The template for the redesigned payslip is set out in the Order of 31 January 2023 (issued to apply Article R. 3243-2 of the French Labour Code). The Order of 11 August 2025 makes the redesigned model mandatory from 1 January 2027, while the “adapted” model remains admissible until that date. The reference guidance is the “Payslip” section of the BOSS (Bulletin officiel de la Sécurité sociale — the official Social Security bulletin) and the “Net Social Amount” FAQ published by the French Ministry of Labour.

Key point: the BOSS guidance on calculating the MNS underwent a reversal on 14 November 2023, effective 1 January 2024. It governs the current treatment of supplementary social protection contributions in full — earlier references should be used with caution.

The Criterion That Changes Everything

The template distinguishes a block for “Mandatory social contributions and levies”, an “optional” block, and a section headed “Miscellaneous reimbursements and deductions.”

The “mandatory / optional” classification does not depend on whether enrolment is compulsory (branch agreement, company agreement, unilateral decision by the employer). It depends on the category of the contribution for the purposes of the MNS calculation. This produces a confusing consequence that must be explained to payroll teams: a supplementary provident scheme (prévoyance) that is compulsory for executives 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 entire contribution to supplementary health cover (mutuelle — private complementary health insurance) within the meaning of Article L. 911-7 of the French Social Security Code.

For dependants (ayants droit): whether family cover is compulsory 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 “health-expense” nature of the cover), not formal (whether enrolment is compulsory).

The “Optional” Block: Provident Schemes and Supplementary Pensions

This block covers all guarantees other than health expenses: provident cover (incapacity, disability, death) and supplementary pension schemes — regardless of whether they are compulsory. Executive provident cover (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 nature of the scheme 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 nature, valid founding instrument, scope of beneficiaries) — along with 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” refer to enrolment? No — it refers to the MNS calculation.

Where do health-expense contributions for dependants appear? In the “mandatory” block, Health section.

Written and supervised by Audrey Mourer, Chief Operating Officer and Head of the Payroll Advisory Practice at DAIRIA Avocats.