Updated Payslip 2027: What Employers Need to Know About Mandatory vs Optional Contributions

The updated payslip becomes mandatory on January 1, 2027, and the most misleading aspect is the distinction between “mandatory” and “optional” contributions: it does not mean what most people think. This qualification does not refer to the mandatory nature of the employee’s 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: Employer’s Guide.

The Framework and Timeline

The template for the updated payslip is established by the decree of January 31, 2023 (issued for the application of Article R. 3243-2 of the French Labor Code). The decree of August 11, 2025 makes the updated model mandatory starting January 1, 2027, while the “adapted” model will remain permissible until that date. The reference doctrine can be found in the section “Payslip” of the BOSS (Official Bulletin of Social Security) and the FAQ on