France’s Revamped 2027 Payslip: What “Mandatory” vs. “Optional” Really Means for Employers
The revamped payslip becomes mandatory on 1 January 2027, and its trickiest new feature 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 compulsory, 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 our dossier Payroll Law: The Employer’s Guide.
Framework and Timeline
The revamped payslip template is set by the Order (arrêté) of 31 January 2023 (adopted to implement Article R. 3243-2 of the French Labour Code). The Order of 11 August 2025 makes the revamped model mandatory as of 1 January 2027, with the “adapted” model remaining acceptable 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 French Ministry of Labour’s “Net Social Amount” FAQ.
Key point: the BOSS guidance 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” block, an “Optional” block, and a “Miscellaneous reimbursements and deductions” section.
The “mandatory / optional” classification does not depend on whether enrolment is compulsory (branch collective agreement, company agreement, unilateral employer decision). It depends on the category of the contribution for MNS calculation purposes. This leads to a confusing consequence that must be explained to payroll teams: compulsory death-and-disability cover (prévoyance) 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 entirety of the supplementary health cover contribution (mutuelle — top-up health insurance) within the meaning of Article L. 911-7 of the French Social Security Code.
For dependants: 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 (its nature as “health expenses”), not formal (whether enrolment is compulsory).
The “Optional” Block: Death-and-Disability and Supplementary Retirement
This block covers all guarantees other than health expenses: death-and-disability cover (prévoyance — incapacity, invalidity, death) and supplementary retirement — regardless of whether they are compulsory. Executive death-and-disability cover (Article 7 of the 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 has been 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 Employers Must Do
Securing this classification requires a contract-by-contract review (collective nature, valid founding instrument, scope of beneficiaries) — together with communication to payroll teams and employees, failing which the “optional” block will cause 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 expenses 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.
Related reading → Contribution Base for Health Expenses · Overtime: Exemptions