Revised Payslip 2027: Mandatory or Optional? What Employers Must Understand

The revised payslip becomes mandatory on January 1, 2027, and its most deceptive novelty is the distinction between “obligatory” and “optional” contributions: this terminology does not mean what everyone seems to think. This classification does not refer to the mandatory nature of employee membership but rather to the calculation method of the Montant Net Social (MNS). Here’s how to correctly interpret the new template.

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

Framework and Timeline

The template for the revised payslip is established by the decree of January 31, 2023 (adopted for the application of article R. 3243-2 of the Labour Code). The decree of August 11, 2025 makes the revised model mandatory from January 1, 2027, while the “adapted” model will still be accepted until that date. The reference doctrine is the section “Payslip” of the BOSS (Official Bulletin of 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 January 1, 2024. This conditions the entire current treatment of supplementary social security contributions — prior references should be handled with caution.

The Criterion That Changes Everything

The template distinguishes between a block titled “Obligatory Social Contributions and Contributions”, a block titled “Optional”, and a section for “Reimbursements and Various Deductions”.

The classification “obligatory/optional” does not depend on the mandatory nature of membership (branch agreement, company agreement, unilateral decision). It depends on the category of the contribution with regard to the calculation of the MNS. This leads to a confusing consequence that needs to be explained to payroll teams: **mandatory coverage for executives will appear in the