Redesigned French Payslip 2027: What Employers Must Know About “Mandatory” vs “Optional” Contributions

The redesigned French payslip (bulletin de paie rénové) becomes mandatory on 1 January 2027, and its most misleading 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 affiliation is compulsory, but to the way the Net Social Amount (Montant Net Social — MNS) is calculated. Here is how to read the new template correctly.

This article is part of the dossier Payroll Law: The Employer’s Guide.

Framework and timeline

The template of the redesigned payslip is set by the Order of 31 January 2023 (issued for the application of Article R. 3243-2 of the French Labour Code). The Order of 11 August 2025 makes the redesigned model mandatory as of 1 January 2027, with the “adapted” model remaining permitted until that date. The reference guidance is the “Payslip” section of the BOSS (Bulletin officiel de la Sécurité sociale — the official Social Security bulletin) and the “Net Social Amount” FAQ published by the French Ministry of Labour.

Key point: the BOSS guidance on the calculation of 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 should be handled with caution.

The criterion that changes everything

The template distinguishes a “Mandatory social security contributions and levies” block, an “optional” block, and a “Miscellaneous reimbursements and deductions” section.

The “mandatory / optional” classification does not depend on whether affiliation is compulsory (branch-level agreement, company agreement, unilateral decision by the employer). It depends on the category of the contribution for the purposes of calculating the MNS. This leads to a puzzling consequence that must be explained to payroll teams: compulsory death-and-disability cover (prévoyance) for executive staff will appear in the “optional” block.

The “Health” section: the case of dependants

The “Health” section, within the “mandatory” block, contains the Social Security sickness contribution and the entire contribution to supplementary health cover (mutuelle — complementary health insurance) 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 extension taken out by the employee, the contribution appears in the “Health” section of the “mandatory” block. The criterion is substantive (the “health expenses” nature of the cover), not formal (whether affiliation is compulsory).

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

This block covers all benefits other than health expenses: death-and-disability cover (prévoyance — incapacity, disability, death) and supplementary pension schemes — regardless of whether they are compulsory. Death-and-disability cover for executives (cadres) (Article 7 of the National Interprofessional Agreement 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 one with optional affiliation, 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 executive staff.

Frequently asked questions

When does it become mandatory? On 1 January 2027.

Does “mandatory / optional” refer to affiliation? No, it refers to the calculation of the MNS.

What about dependants’ health cover? The “mandatory” block, “Health” section.

Written and supervised by Audrey Mourer, Chief Operating Officer and Head of the Payroll Advisory practice at DAIRIA Avocats.