Redesigned French Payslip 2027: What “Mandatory” vs “Optional” Contributions Really Mean for Employers

The redesigned French payslip becomes mandatory on 1 January 2027, and its trickiest new feature is the distinction between “mandatory” (“obligatoires”) and “optional” (“facultatives”) contributions: it does not mean what most people assume. This classification does not refer to whether the employee’s enrolment is compulsory, but to the method of calculating the Net Social Amount (Montant Net Social, or MNS). Here is how to read the new template correctly.

This article is part of the file Payroll law: the employer’s guide.

Framework and timeline

The template for the redesigned payslip is set out in the decree of 31 January 2023 (issued for the application of Article R. 3243-2 of the French Labour Code). The decree of 11 August 2025 makes the redesigned model mandatory as of 1 January 2027, with the “adapted” model remaining acceptable 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 administration) and the “Net Social Amount” FAQ published by the Ministry of Labour.

Key point: the BOSS guidance on calculating 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 must be handled with caution.

The criterion that changes everything

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

The “mandatory / optional” classification does not depend on whether enrolment is compulsory (branch-level agreement, company agreement, unilateral decision by the employer). It depends on the category of the contribution for the purposes of the MNS calculation. This leads to a confusing consequence that must be explained to payroll teams: compulsory death-and-disability cover (prévoyance) for executive staff (cadres) 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 entirety of the contribution to supplementary health cover (complémentaire santé, i.e. the mutuelle) 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 “health expenses” nature of the cover), not formal (whether enrolment is compulsory).

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

This block covers all cover other than health expenses: death-and-disability cover (prévoyance — incapacity, disability, death) and supplementary pensions — regardless of whether they are compulsory. Executive staff death-and-disability cover (prévoyance des cadres) (Article 7 of the national interprofessional agreement of 17 November 2017, 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 funding a collective scheme, even where enrolment 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 clear 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 enrolment? No — it refers to the MNS calculation.

Health expenses for dependants? “Mandatory” block, Health section.

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