Payslip in France: employer obligations
The payslip is a monthly document provided to the employee. It presents a structured overview of the remuneration paid, social security contributions, mandatory deductions and key employment information.
In a nutshell
- In France, the payslip is a mandatory document provided to the employee with every salary payment.
- It displays the gross salary, social security contributions and charges, income tax withholding at source and the final amount actually paid.
- It provides clarity on how remuneration and deductions are calculated.
- It can be delivered electronically, unless the employee objects.
What information must appear on the payslip?
The payslip includes key information regarding the employer, the employee, the work period and the remuneration paid. It provides a clear and standardized presentation of the payroll elements owed to the employee.
Employee information
The payslip also specifies information relating to the employee:
- Full name.
- Position held and classification according to the collective agreement.
- Work period and number of hours worked.
- Overtime hours and their premium rates.
- Type and volume of the flat-rate agreement, if applicable.
- Date of entry into the firm.
- Type of employment contract.
- Nature of the calculation base if the salary is not based on hours worked.
- Nature and amount of salary accessories subject to employee and employer contributions.
Employer
The employer is identified on the payslip through the following elements:
- Business name.
- Head office address.
- SIREN and SIRET numbers, as well as the APE or NAF code.
- Applicable collective agreement (or, in its absence, a reference to the provisions of the French Labor Code regarding the duration of paid leave).
Remuneration, contributions and deductions
The payslip provides an understanding of how remuneration is structured, from the gross salary to the amount actually paid to the employee. It also details social security contributions, mandatory deductions and several summary amounts useful to both the employer and the employee.
Gross salary
The gross salary corresponds to the remuneration before any deduction of social security contributions.
It serves as the basis for calculating social security contributions.
Net salary
The net salary corresponds to the amount received after the deduction of social security contributions, but before income tax.
It serves as the base for calculating withholding tax.
Social security contributions and charges fund social protection and are divided between the employer and the employee. They appear in a structured manner on the payslip under the following five categories:
- Health (illness, maternity, disability, supplementary health insurance).
- Workplace accidents and occupational diseases.
- Basic (CNAV) and supplementary pension (Agirc-Arrco).
- Family allowances.
- Unemployment .
Other contributions may be added, such as social contributions (CSG, CRDS), specific contributions provided for by the collective agreement, or other employer contributions (training, mobility, etc.).
The payslip also mentions:
- The total amount of exemptions.
- The total amount paid by the employer.
- The net social amount.
- The income tax withholding at source.
Income tax is deducted directly from the salary. The payslip must show:
- The net taxable income.
- The withholding rate applied.
- The amount withheld.
- The corresponding annual totals.
For further information, consult our dedicated page.
Simulate labor costs in France
To estimate the total cost of hiring in France, the level of social security contributions and the gap between gross and net salary, employers can use the simulators provided by URSSAF.
These tools provide an estimate of the total employer cost, employer and employee contributions, gross salary and net salary.
For further information, consult the contribution and remuneration simulators provided by URSSAF in our toolbox.
Other disclosures
Additional mandatory information
Some additional information must appear on the payslip:
- A reference to the official information website for payslips.
- An instruction to the employee to retain the document indefinitely.
- The number of remunerated hours in the event of partial activity.
Prohibited information
To protect employee rights and privacy, certain information must not appear on the payslip:
- Any mention of the exercise of the right to strike.
- Any information regarding staff representative functions.
If necessary, these elements must be provided on a separate document.
Delivery and retention
Paper or electronic delivery
The payslip can be delivered in either paper or electronic format. The employer may opt for digital delivery without prior consent; however, the employee retains the right to object and request a paper version.
Retention of the payslip
The employer must keep a copy of all payslips for a minimum of five years. The employee must keep them indefinitely, particularly to prove their rights when claiming their pension.
At a glance
This page explains payslips in France and the information they must contain. It is based on institutional sources such as the French Labour Code and social protection bodies. It presents information covering the structure of the payslip, remuneration, social security contributions and mandatory information. It uses the example of an employee receiving a monthly document detailing the calculation of their pay and the related deductions.