Introduction: The Importance of a Compliant Payslip

The payslip is the central document in the employment relationship between the employer and the employee. It represents the executed employment contract, detailing the remuneration paid and the contributions deducted. In 2025, regulatory requirements have further evolved, particularly with the consolidation of the montant net social (MNS) (net social amount) and the maintenance of the provisional simplified payslip model until December 31, 2026. For human resources departments and payroll managers, mastering these obligations is essential to avoid disputes and URSSAF reviews.

This complete guide will walk you through the steps necessary to establish a compliant payslip according to the provisions of the Labour Code, the BOSS (Bulletin Officiel de la Sécurité Sociale), and current decrees. We will cover each area of the payslip, mandatory mentions, MNS calculation, the tax section for withholding tax (PAS), and preservation 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 mentions that must appear on the payslip. The BOSS, in its section dedicated to the payslip, reiterates and clarifies these obligations. Here are the essential elements:

Employer Identification Section

This section must include:

The name and address of the employer, or the business name and its address
The SIRET number of the establishment
The APE code (main activity exercised)
The reference of the organization to which the employer pays social security contributions (competent URSSAF)
The applicable collective agreement or, failing that, a reference to the Labour Code regarding paid leave and notice periods

In practice, most payroll software automatically fills in this information based on the initial configuration of the company. However, it is advisable to regularly verify their accuracy, especially in the case of changes in address, APE code, or collective agreement.

Employee Identification Section

The employee information includes:

The name and surname of the employee
The position held and collective classification (level, step, coefficient)
The period and number of hours worked to which the remuneration refers, distinguishing between normal rate hours and overtime (with mention of the applicable increase rate)
The nature of the salary calculation base when it is not the duration of work

Gross Remuneration Section

Gross remuneration includes all the components of the salary. The BOSS specifies that the following must appear distinctly:

The basic salary
Bonuses and incentives (seniority bonus, 13th month, performance bonus, etc.)
Non-cash benefits evaluated according to current rates
Overtime hours with their increase rate
Salary maintenance in case of absence (sickness, maternity, etc.)
Paid leave indemnity

Concrete Example: A manager with a monthly basic salary of €3,500, a seniority bonus of €175, and a vehicle benefit valued at €350 will have gross remuneration of €4,025.

The simplified payslip, for which the temporary model is maintained until December 31, 2026, groups contributions into major blocks for easier reading. The contribution lines must indicate:

Employee and Employer Contributions

The payslip must specify, for each contribution or group of contributions:

The contribution base
The employee’s rate and the employer’s rate
The employee’s amount and the employer’s amount

The main blocks of the simplified payslip are as follows:

Health: complementary health, provident
Work 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.

In 2025, the monthly social security ceiling (PMSS) is set at €3,925. This ceiling conditions the calculation of many contributions (capped basic retirement, Agirc-Arrco tranche 1, etc.). It must be prorated in case of part-time work or mid-month entry/exit.

Example: For an employee at 80%, the prorated monthly ceiling is €3,925 x 0.80 = €3,140.

Established by the decree of January 31, 2023, and made mandatory on all payslips since January 1, 2024, the net social amount is an essential data point for employees, particularly for their dealings with the CAF and France Travail.

Definition and Calculation of the MNS

According to the BOSS, the montant net social is defined as follows:

MNS = Total gross remuneration – Mandatory social contributions and taxes owed by the employee

The elements considered in gross remuneration for MNS calculation include:

Basic salary
Bonuses (seniority, 13th month, performance, etc.)
Non-cash benefits (meals, housing, vehicle, IT benefits)
Salary maintenance during a leave (sickness, maternity)
Overtime and additional hours
Paid leave indemnity
Daily social security allowances (IJSS) paid by subrogation

The elements not considered (excluded from gross remuneration for the MNS) are:

Reimbursements of professional expenses (mileage allowances, transport reimbursements, etc.)
Daily social security allowances 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
Meal benefit: €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 appear on a dedicated line of the payslip, clearly identified under the title « Montant net social ».

Net Pay Before and After Withholding Tax (PAS)

Net Pay Before Income Tax

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 – Non-cash benefits (deducted)

The Tax Section for Withholding Tax

The BOSS reminds us that the tax section related to PAS is mandatory on the payslip, even when the amounts are zero (for instance, for an employee whose PAS rate is 0%). This section must indicate:

The base for PAS (taxable net income)
The rate applied (personalized rate, flat rate, or individualized rate)
The amount of PAS withheld

Example: For a taxable net income of €2,200 and a personalized rate of 7.5%, the amount of PAS will be €2,200 x 7.5% = €165.

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 (amount transferred to the employee).

The Simplified Payslip Model: Extended Until December 31, 2026

The provisional simplified payslip model, introduced to clarify payslip reading for employees, has been extended until December 31, 2026. This model groups contributions into major categories and simplifies the presentation while retaining all mandatory mentions.

The main advantages of this model are:

Improved readability for the employee
A logical grouping of contributions by covered risk
Display of the total employer cost (optional but recommended)
Native integration of the net social amount

Software providers have integrated this model into their solutions. However, it is advisable to regularly verify the compliance of payslip templates, especially during annual updates.

Preservation of the Payslip: A Minimum 5-Year Obligation

The employer is required to keep a copy of the payslips for 5 years (Article L.3243-4 of the Labour Code). This preservation can be done in paper form or in electronic form, provided the integrity, availability, and confidentiality of the documents are guaranteed.

Since January 1, 2017, the employer can provide the payslip electronically, unless the employee objects. In this case, they must ensure the availability of the payslip for 50 years or until the employee turns 75, through a compliant digital safe.

Points of Caution:

In the event of an URSSAF audit, the payslips must be produced for the controlled period (generally 3 years + current year)
In case of a workplace litigation, the employee can produce their payslips as evidence without limitation of duration
Failure to issue a payslip is punishable by a fine of €450 per missing payslip

Common Mistakes to Avoid

Here are the mistakes we most frequently encounter 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 withheld amount is €0.
Incorrect proration of the SS ceiling: For part-time work or mid-month entry/exit, the ceiling must be adjusted.
Incorrect or missing collective agreement: The IDCC and title of the agreement must appear on each payslip.
Non-evaluated non-cash benefits: Non-cash benefits must be assessed and appear both in gross and as a deduction from net.

Summary Table of Payslip Sections 2025

For a synthetic view, here are the main sections 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, preservation mention, mention of the net-enterprises portal

FAQ: Your Questions on Compliant Payslip in 2025

Yes, the net social amount (MNS) is a mandatory mention on all payslips since January 1, 2024, regardless of the employee’s profile. This obligation arises from the decree of January 31, 2023. The MNS allows the employee to declare their income to the CAF or France Travail more easily. Its absence on the payslip constitutes a breach of the employer’s legal obligation.

Should the PAS section be included if the employee has a 0% rate?

Yes, the tax section related to the withholding tax is mandatory even when the amounts are zero. The BOSS explicitly states this requirement. The payslip must indicate the base, the rate (even at 0%), and the amount (even at €0). This mention enables the employee to verify that their rate is correctly applied and ensures that there are no parameterization errors.

How long must the employer keep the payslips?

The employer must keep a copy of the payslips for at least 5 years, in accordance with Article L.3243-4 of the Labour Code. In the case of a dematerialized payslip provided to the employee via a digital safe, the duration of availability is 50 years or until the employee turns 75. It is recommended to retain payslips beyond 5 years to address any potential workplace disputes, as the limitation period for salary-related claims is 3 years.

Is the simplified payslip model mandatory in 2025?

The simplified model has been mandatory since January 1, 2018, for all companies. The current provisional model is extended until December 31, 2026. All payslips must comply with the presentation by blocks of contributions defined by decree. Payroll software providers incorporate this model into their solutions, but it is up to the employer to verify the compliance of their payslips.

What are the penalties for a non-compliant payslip?

Failure to provide the payslip incurs a 3rd class fine (€450) per missing payslip. An incorrect payslip can also expose the employer to a contributions recall during an URSSAF audit if the declared bases do not match the elements of the payslip. Finally, in the event of workplace litigation, an erroneous payslip can lead to damages awarded to the employee for failing to provide a compliant payslip.

How to Establish a Compliant Payslip in 2025: Complete Guide for Employers