How to Create a Compliant Payslip in 2025: A Comprehensive Guide
Introduction: The Importance of a Compliant Payslip
The payslip is the central document in the employment relationship between the employer and the employee. It reflects the executed employment contract, detailing the remuneration paid and the contributions withheld. In 2025, regulatory requirements have evolved further, particularly with the consolidation of the montant net social (MNS) (social net amount) and the continued use of the provisional simplified payslip model until 31 December 2026. For Human Resources departments and payroll managers, mastering these obligations is essential to avoid litigation at the industrial tribunal and URSSAF audits.
This comprehensive guide will walk you through the necessary steps to establish a payslip in compliance with the provisions of the Labour Code, the BOSS (Official Bulletin of Social Security), and the current decrees. We will cover each section of the payslip, the mandatory mentions, the calculation of the MNS, the tax section related to withholding at source (PAS), and the retention obligations.
Mandatory Mentions on the Payslip (Article R.3243-1 of the Labour Code)
Article R.3243-1 of the Labour Code exhaustively lists the mandatory mentions that must appear on the payslip. The BOSS specifies and reinforces these obligations in its section dedicated to payslips. Here are the essential elements:
Employer Identification Area
This area must include:
- The name and address of the employer, or the name of the establishment and its address
- The SIRET number of the establishment
- The APE code (principal activity exercised)
- The reference of the body to which the employer pays social security contributions (the competent URSSAF)
- The applicable collective agreement or, failing that, the reference to the Labour Code regarding paid leave and notice periods
In practice, most payroll software automatically populates this information based on the initial company settings. However, it is essential to regularly verify their accuracy, particularly in the event of changes in address, APE code, or collective agreement.
Employee Identification Area
The information related to the employee includes:
- The employee’s name and surname
- The job held and the conventional classification (level, step, coefficient)
- The period and number of hours worked to which the remuneration relates, distinguishing normal hours and overtime (including the applicable overtime rate)
- The nature of the salary calculation base when it is not based on working hours
Gross Remuneration Area
Gross remuneration encompasses all elements constitutive of the salary. The BOSS specifies that the following must be distinctly displayed:
- The basic salary
- Bonuses and gratuities (seniority bonus, 13th month, performance bonus, etc.)
- Benefits in kind valued according to the applicable scales
- Overtime with their applicable rates of increase
- Continuation of salary in the event of absence (illness, maternity, etc.)
- The paid leave indemnity
Concrete Example: A managerial employee with a monthly basic salary of €3,500, a seniority bonus of €175, and a benefit in kind (car) valued at €350 will have a gross remuneration of €4,025.
The Social Contributions Area
The simplified payslip, whose provisional model is maintained until 31 December 2026, groups contributions into major categories for easier reading. The lines of contributions must display:
Employee and Employer Contributions
The payslip must indicate, for each contribution or group of contributions:
- The contribution base
- The employee rate and the employer rate
- The employee amount and the employer amount
The main blocks of the simplified payslip are as follows:
- Health: supplementary health, insurance
- Occupational accidents – Occupational diseases
- Retirement: capped and uncapped social security, supplementary (Agirc-Arrco)
- Family
- Unemployment insurance
- CSG/CRDS: deductible CSG, non-deductible CSG, CRDS
- Other employer contributions: professional training, apprenticeship tax, etc.
The Social Security Ceiling
In 2025, the monthly social security ceiling (PMSS) is set at €3,925. This ceiling conditions the calculation of numerous contributions (capped basic retirement, Agirc-Arrco tranche 1, etc.). It must be prorated in the case of part-time work or entry/exit during the month.
Example: For an employee working 80%, the prorated monthly ceiling is €3,925 x 0.80 = €3,140.
The Social Net Amount (MNS): A Mandatory Mention Since 2024
Established by the decree of 31 January 2023 and made mandatory on all payslips since 1 January 2024, the social net amount is essential for employees, particularly for procedures with the CAF (Family Allowance Fund) and France Travail.
Definition and Calculation of the MNS
According to the BOSS, the social net amount is defined as follows:
MNS = Gross total remuneration – Mandatory social contributions and contributions borne by the employee
The elements included in the gross remuneration for calculating the MNS include:
- The basic salary
- Bonuses (seniority, 13th month, performance, etc.)
- Benefits in kind (meals, housing, vehicles, NTIC)
- Salary maintenance during a leave (illness, maternity)
- Overtime and complementary hours
- The paid leave indemnity
- Daily social security benefits (IJSS) paid by subrogation
The elements excluded (not taken into account in the gross remuneration for the MNS) include:
- Reimbursements of professional expenses (kilometre allowances, transport reimbursements, etc.)
- Daily social security benefits paid directly to the employee by the CPAM (without subrogation)
- Exempt social benefits (holiday vouchers within the exemption limit, etc.)
Numerical Example of MNS Calculation
Let’s take a non-managerial employee with the following elements:
- Basic salary: €2,500
- Seniority bonus: €125
- Benefit in kind for meals: €5.45 x 20 days = €109
- Transport reimbursement: €45 (excluded from MNS)
Gross remuneration for MNS: €2,500 + €125 + €109 = €2,734
Mandatory employee contributions: approximately 22% of €2,734 = €601.48
MNS = €2,734 – €601.48 = €2,132.52
This amount must be displayed on a dedicated line of the payslip, clearly identified under the title « Social Net Amount ».
The Net Pay Before and After Withholding at Source (PAS)
Net Pay Before Income Tax
The net pay before PAS corresponds to the amount the employee would receive if there were no tax withholding. It is calculated as follows:
Net Pay Before PAS = Gross Remuneration – Total Employee Contributions + Expense Reimbursements – Benefits in Kind (withholding)
The Tax Section Related to Withholding at Source
The BOSS reminds us that the tax section related to PAS is mandatory on the payslip, even when the amounts are zero (for example, for an employee whose PAS rate is at 0%). This section must indicate:
- The PAS base (net taxable income)
- The applicable rate (personalised rate, neutral rate or individualised rate)
- The amount of PAS withheld
Example: For a net taxable income of €2,200 and a personalised rate of 7.5%, the amount of PAS withheld will be €2,200 x 7.5% = €165.
Final Net Pay to the Employee
The final net pay is calculated as follows:
Net Pay = Net Before PAS – PAS Withheld
In our example: €2,200 – €165 = €2,035 (the amount transferred to the employee).
The Simplified Payslip Model: Extended Until 31 December 2026
The provisional model of the simplified payslip, introduced to clarify the payslip for employees, has been extended until 31 December 2026. This model groups contributions into major categories and simplifies the presentation while retaining all mandatory mentions.
The main benefits of this model are:
- Improved readability for employees
- Logical grouping of contributions by covered risk
- Displaying the total employer cost (optional but recommended)
- Native integration of the social net amount
Payroll software providers have incorporated this model into their solutions. However, it is recommended to regularly verify the compliance of payslip templates, particularly during annual parameter updates.
Payslip Retention: A Minimum 5-Year Obligation
The employer is required to retain a duplicate of payslips for 5 years (Article L.3243-4 of the Labour Code). This retention can be in paper form or in digital format, provided the integrity, availability, and confidentiality of the documents are guaranteed.
Since 1 January 2017, employers can provide payslips electronically, unless the employee objects. In this case, the employer must ensure the payslip is available for 50 years or until the employee is 75 years old, via a secure digital vault that complies with regulations.
Points of Caution:
- In the event of an URSSAF audit, payslips must be produced for the period under review (generally 3 years + current year)
- In the event of an industrial tribunal dispute, the employee can present their payslips as evidence without a time limitation
- Failure to provide a payslip incurs a fine of €450 per missing payslip
Common Errors to Avoid
Here are the most frequent errors we observe during our payroll compliance audits:
- Omission of the MNS mention: Since 2024, this mention is mandatory on all payslips. Its absence can lead to disputes with the employee.
- Missing PAS section when the amount is zero: The BOSS is clear; this section must be included even if the amount withheld is €0.
- Incorrect proration of the social security ceiling: For part-time employees or entries/exits during the month, the ceiling must be adjusted.
- Incorrect or missing collective agreement: The IDCC (Interprofessional Convention Code) and the title of the collective agreement must appear on each payslip.
- Unvalued benefits in kind: Benefits in kind must be evaluated and appear both in gross and in deductions from net pay.
Summary Table of Payslip Areas for 2025
For a synthetic view, here are the main areas of the compliant payslip:
- Header: employer + employee identification + period
- Body: detailed gross remuneration + contributions by block
- Summary: total gross, total employee contributions, MNS, taxable net, PAS, net pay
- Footer: annual totals, retention mention, mention of the net-entreprises portal
FAQ: Your Questions About Compliant Payslips in 2025
Must the social net amount be included in the payslip even if the employee does not receive social benefits?
Yes, the social net amount (MNS) is a mandatory mention on all payslips since 1 January 2024, regardless of the employee’s profile. This obligation arises from the decree of 31 January 2023. The MNS allows the employee to declare their income to the CAF or France Travail in a simplified manner. Its absence on the payslip constitutes a failure of the employer’s legal obligation.
Should the PAS section be included if the employee has a rate of 0%?
Yes, the tax section relating to withholding at source is mandatory even when the amounts are zero. The BOSS explicitly specifies this obligation. The payslip must indicate the base, the rate (even if at 0%), and the amount (even if at €0). This mention allows the employee to verify that their rate is correctly applied and to ensure that no parameterisation errors exist.
How long must the employer retain payslips?
The employer must retain a copy of the payslips for a minimum of 5 years in accordance with Article L.3243-4 of the Labour Code. If the payslip is digital and provided to the employee via a secure digital vault, the retention period is 50 years or until the employee is 75 years old. It is advisable to keep payslips for longer than 5 years to address any potential industrial tribunal disputes, as the limitation period for salary issues is 3 years.
Is the simplified payslip model mandatory in 2025?
The simplified model has been mandatory since 1 January 2018 for all companies. The current provisional model has been extended until 31 December 2026. All payslips must comply with the presentation by contribution blocks defined by decree. Payroll software providers incorporate this model into their solutions, but it is the employer’s responsibility to verify the compliance of their payslips.
What are the sanctions for non-compliant payslips?
Failure to provide a payslip results in a third-class offence (450 €) per missing payslip. A non-compliant payslip may also expose the employer to a back-payment of contributions during a URSSAF inspection if the declared bases do not match the payslip elements. Finally, in the event of a dispute at the industrial tribunal, an erroneous payslip may lead to damages awarded to the employee for failing to provide a compliant payslip.