France’s Revamped Payslip in 2027: What “Mandatory” vs. “Optional” Really Means for Employers

The revamped payslip (bulletin de paie rénové) 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 classification does not refer to whether the employee’s membership is compulsory, but to the way 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 our dossier Payroll Law: The Employer’s Guide.

The framework and timeline

The template for the revamped payslip is set by the decree (arrêté) of 31 January 2023 (adopted to implement Article R. 3243-2 of the French Labour Code). The decree of 11 August 2025 makes the revamped template mandatory from 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 system) and the “Net Social Amount” FAQ published by the French Ministry of Labour.

Key point: the BOSS guidance on how the MNS is calculated underwent a reversal on 14 November 2023, effective 1 January 2024. This reversal governs the entire current treatment of supplementary social protection contributions — earlier references must therefore be used 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 membership is compulsory (branch-level agreement, company agreement, unilateral decision). It depends on the category of the contribution for the purposes of calculating the MNS. 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 entire supplementary health insurance contribution (mutuelle — the private top-up health cover) 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 “healthcare costs” nature of the cover), not formal (whether membership is compulsory).

The “optional” block: death-and-disability cover and supplementary pensions

This block covers all guarantees other than healthcare costs: death-and-disability cover (prévoyance — covering incapacity, invalidity and death) and supplementary pensions — regardless of whether they are compulsory. Executives’ death-and-disability cover (Article 7 of the ANI — national interprofessional agreement — of 17 November 2017, requiring an 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 financing a collective scheme, even where membership 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) — 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 membership? No, it refers to the MNS calculation.

Where do dependants’ healthcare costs 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.