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

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” (obligatoires) and “optional” (facultatives) contributions: it does not mean what most people think. 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 series Payroll Law: The Employer’s Guide.

The Framework and Timeline

The template for the redesigned payslip is set out in 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 doctrine 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 doctrine 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 should therefore be used with caution.

The Criterion That Changes Everything

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

The “mandatory / optional” classification does not depend on whether enrolment is compulsory (branch agreement, company agreement, unilateral decision). It depends on the category of the contribution for the purposes of calculating the MNS. This leads to a confusing consequence that must be explained to payroll teams: a supplementary personal risk insurance scheme (prévoyance) that is mandatory for executives 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) 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: Personal Risk Insurance and Supplementary Pension

This block covers all guarantees other than health expenses: personal risk insurance (prévoyance — incapacity, disability, death) and supplementary pension — regardless of whether they are compulsory. Executive personal risk insurance (Article 7 of the National Interprofessional Agreement (ANI) 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 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 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) — and communication to payroll teams and employees, failing which the “optional” block will generate confusion among executives.

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 cover for dependants? The “mandatory” block, Health section.

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