New Payslip Format 2027: Mandatory or Optional? What Employers Need to Know
The new payslip format will become mandatory on January 1, 2027, and its most deceptive aspect is the distinction between “mandatory” and “optional” contributions: this does not mean what everyone thinks it does. This qualification does not refer to the mandatory nature of the employee’s membership but to the method of calculating the Net Social Amount (Montant Net Social, MNS). Here’s how to correctly interpret the new template.
This article is part of the file Payroll Law: The Employer’s Guide.
Framework and Schedule
The new payslip template is established by the decree of January 31, 2023 (issued for the application of Article R. 3243-2 of the Labour Code). The decree of August 11, 2025 makes the revised model mandatory as of January 1, 2027, with the “adapted” model remaining accepted until that date. The reference doctrine is the section “Payslip” of the BOSS (Official Bulletin of Social Security) and the FAQ “Net Social Amount” from the Ministry of Labour.
Key Point: The BOSS doctrine on MNS calculation underwent a reversal on November 14, 2023, effective January 1, 2024. This affects the current treatment of supplementary social security contributions—previous references should be handled with caution.
The Criterion That Changes Everything
The template distinguishes between a block titled “Mandatory Social Contributions and Contributions”, a block “Optional”, and a section for “Reimbursements and Various Deductions.”
The qualification “mandatory/optional” does not depend on the compulsory nature of membership (branch agreement, company agreement, unilateral decision). It depends on the category of the contribution concerning the calculation of the MNS. Hence, a disconcerting consequence to explain to payroll teams: mandatory coverage for executives will appear in the “optional” block.
“Health” Section: Coverage for Beneficiaries
The “Health” section, in the “mandatory” block, includes the social security contribution for illness and the entirety of the supplementary health contribution (mutuelle) under Article L. 911-7 of the Social Security Code.
For beneficiaries: whether family coverage is mandatory or an optional option subscribed to by the employee, the contribution is included in the “Health” section of the “mandatory” block. The criterion is material (the nature of “health expenses”), not formal (the compulsory nature of membership).
The “Optional” Block: Coverage and Additional Retirement
This block includes all guarantees other than health expenses: coverage (incapacity, disability, death) and additional retirement—regardless of whether they are mandatory. The executive coverage (Article 7 of the ANI of November 17, 2017, employer contribution of at least 1.50% within the limit of the ceiling) is also included here.
Since January 1, 2024, the criterion for MNS is the collective nature as defined in Article L. 911-1 CSS: contributions financing a collective plan, even with optional membership, are deducted from the MNS.
What Employers Need to Do
Securing this classification requires a contract-by-contract review (collective nature, valid founding act, scope of beneficiaries)—and communication to payroll teams and employees, otherwise, the “optional” block will generate misunderstandings among executives.
Frequently Asked Questions
When is it mandatory? As of January 1, 2027.
Does “mandatory/optional” mean membership? No, it relates to the calculation of the MNS.
Beneficiaries for health expenses? Included in the “mandatory” block, Health section.
Written and supervised by Audrey Mourer, Operations Director and Head of the Payroll Consulting Department at DAIRIA Avocats.
*Also read → Contribution Base for Health Expenses · Overtime: Exemptions