The Redesigned French Payslip in 2027: What “Mandatory” vs “Optional” Really Means for Employers
The redesigned payslip (bulletin de paie rénové) becomes mandatory on 1 January 2027, and its most deceptive 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 enrolment is mandatory, but to the method for 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 dossier Payroll Law: The Employer’s Guide.
Framework and Timeline
The template for the redesigned payslip is set by the decree (arrêté) of 31 January 2023 (issued in 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 still permitted until that date. The reference doctrine is the “Payslip” section of the BOSS (Bulletin officiel de la Sécurité sociale, the Official Bulletin of Social Security) and the French Ministry of Labour’s FAQ on the “Net Social Amount.”
Key point: the BOSS doctrine on calculating the MNS underwent a reversal on 14 November 2023, effective 1 January 2024. This 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 charges” block, an “optional” block, and a “Miscellaneous reimbursements and deductions” section.
The “mandatory / optional” classification does not depend on whether enrolment is mandatory (branch-level agreement, company agreement, unilateral employer decision). It depends on the category of the contribution for the purposes of calculating the MNS. This leads to a counterintuitive consequence that must be explained to payroll teams: a scheme that is mandatory for executives (cadres) will appear in the “optional” block.
The “Health” Section: The Case of Dependents
The “Health” section, within the “mandatory” block, contains the social security health insurance contribution and the entirety of the supplementary health insurance contribution (mutuelle, or complementary health cover) within the meaning of Article L. 911-7 of the French Social Security Code.
For dependents (ayants droit): whether family cover is mandatory or an optional feature 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 mandatory).
The “Optional” Block: Death & Disability and Supplementary Pension
This block covers all guarantees other than health expenses: death & disability cover (prévoyance, covering incapacity, invalidity, death) and supplementary pension — regardless of whether they are mandatory. The death & disability cover for executives (Article 7 of the ANI, the national interprofessional agreement, of 17 November 2017, with 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 financing a collective scheme, even where enrolment is optional, are deducted from the MNS.
What Employers 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 executives.
Frequently Asked Questions
When does it become mandatory? On 1 January 2027.
Does “mandatory / optional” refer to enrolment? No — it refers to the calculation of the MNS.
Health expenses for dependents? In the “mandatory” block, under the Health section.
Written and supervised by Audrey Mourer, Chief Operating Officer and Head of the Payroll Advisory Practice at DAIRIA Avocats.
Further reading → Basis of Assessment for Health Expense Contributions · Overtime: Exemptions