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

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

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

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 template mandatory as of 1 January 2027, with the “adapted” template remaining permitted until that date. The reference guidance is the “Payslip” section of the BOSS (Bulletin officiel de la Sécurité sociale, the official bulletin of the French social security administration) and the “Net Social Amount” FAQ published by the Ministry of Labour.

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

The Criterion That Changes Everything

The template distinguishes a “Mandatory social security contributions and levies” block, an “Optional” block, and a “Miscellaneous reimbursements and deductions” section.

The “mandatory / optional” label does not depend on whether enrolment is compulsory (via a branch agreement, company agreement, or unilateral employer decision). It depends on the category of the contribution for the purposes of the MNS calculation. This leads to a confusing consequence that must be explained to payroll teams: a supplementary personal-risk insurance (prévoyance) that is mandatory for executive staff 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 the supplementary health cover (mutuelle) within the meaning of Article L. 911-7 of the French Social Security Code.

For dependants: whether family cover is compulsory or an optional feature taken up by the employee, the contribution appears in the “Health” section of the “Mandatory” block. The criterion is substantive (the nature of the cover as “health costs”), not formal (whether enrolment is compulsory).

The “Optional” Block: Personal-Risk Insurance and Supplementary Pensions

This block contains all cover other than health costs: personal-risk insurance (prévoyance — incapacity, disability, death) and supplementary pensions — regardless of whether they are compulsory. Executive personal-risk insurance (Article 7 of the National Interprofessional Agreement of 17 November 2017, requiring an employer contribution of at least 1.50% up to the ceiling) is also included here.

Since 1 January 2024, the MNS criterion has been the collective nature of the scheme within the meaning of Article L. 911-1 of the French Social Security Code: contributions financing a collective scheme, even where enrolment is optional, are deducted from the MNS.

What Employers Must Do

Securing this classification requires a contract-by-contract review (collective nature, valid founding instrument, scope of beneficiaries) — together with clear communication to payroll teams and employees, failing which the “Optional” block will cause confusion among executive staff.

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.

Health-cost dependants? “Mandatory” block, “Health” section.

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