Renovated Payslip 2027: Understanding “Mandatory” vs. “Optional” for Employers
The renovated payslip becomes mandatory on January 1, 2027, with its most confusing novelty being the distinction between “mandatory” and “optional” contributions: this does not mean what everyone thinks. This qualification does not refer to the obligatory nature of the employee’s enrollment but rather to the method of calculating the Montant Net Social (MNS). Here’s how to read the new template correctly.
This article is part of the Payroll Law: Employer’s Guide.
Framework and Timeline
The template for the renovated payslip 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 renovated model mandatory from January 1, 2027, while the “adapted” model remains accepted until that date. The reference policy is the section “Payslip” of the BOSS (Official Bulletin of the Social Security) and the FAQ “Montant Net Social” from the Ministry of Labour.
Key Point: The BOSS doctrine on the calculation of the MNS underwent a reversal on November 14, 2023, effective from January 1, 2024. This affects all current processing of complementary social security contributions — previous references must be handled with care.
The Criteria that Change Everything
The template distinguishes between a block for “Mandatory Social Contributions and Contributions”, a block for “Optional”, and a section titled “Reimbursements and Various Deductions”.
The classification of “mandatory / optional” does not depend on the obligatory nature of enrollment (branch agreement, company agreement, unilateral decision). It depends on the category of the contribution concerning the calculation of MNS. This leads to a confusing consequence for payroll teams to explain: mandatory insurance for executives will appear in the “optional” block.
Section “Health”: The Case of Beneficiaries
The “Health” section, in the “mandatory” block, includes the social security contribution for health and the entirety of the contribution to complementary health (mutuelle) as per Article L. 911-7 of the Social Security Code.
For beneficiaries: whether the family coverage is mandatory or an optional choice taken by the employee, the contribution is listed in the “Health” section of the “mandatory” block. The criterion is material (the nature of “health expenses”), not formal (the obligatory character of enrollment).
The “Optional” Block: Insurance and Additional Retirement
This block encompasses all guarantees other than health expenses: insurance (disability, incapacity, death) and additional retirement — regardless of their obligatory nature. The insurance for executives (Article 7 of the ANI of November 17, 2017, employer contribution of at least 1.50% up to the ceiling) is also included.
As of January 1, 2024, the criterion for the MNS is the collective nature under Article L. 911-1 CSS: contributions financing a collective scheme, even with optional membership, are deducted from the MNS.
What Employers Must Do
To secure this classification, a contract-by-contract review is necessary (collective nature, valid foundational act, beneficiary scope) — and communication to payroll teams and employees is essential, otherwise the “optional” block will lead to misunderstandings among executives.
Frequently Asked Questions
When is it mandatory? On January 1, 2027.
Does “Mandatory / Optional” mean enrollment? No, it pertains to the calculation of the MNS.
Are beneficiaries included in health expenses? Yes, in the “mandatory” block, Health section.
Written and supervised by Audrey Mourer, Operational Director and Head of the Payroll Advisory Department at DAIRIA Avocats.
Also read → Base of Health Contribution · Overtime: Exemptions