Payslips

Employer

The employer is identified using the following information:

• Company Name
• Address of the registered office
• APE/NAF code number (the code used to identify the business category or sector: agriculture, trades or commercial)
• SIREN number
• Collective agreement applicable to the company

Employee

The employee is identified using the following information:

• Surname and forename
• Position held and classification (grade or hierarchical coefficient provided for in the collective agreement)
• Start date at the company
• Years of service
• Type of contract (permanent, fixed-term, etc.)
• Gross monthly salary
• Period and number of hours of work during the month in question:
  • Hours worked and overtime (with overtime rates)
  • If the employee works a fixed number of hours, the number of hours considered is specified (fixed number of hours per week or month, or fixed number of hours or days per year)
• Nature and sum of additional wages subject to employee and employer contributions.

The gross salary must appear on the payslip. The gross salary is the employee’s remuneration before social security and tax deductions.

The information used to calculate this gross salary is also indicated:

• Number of hours paid at the standard rate.
• Number of hours paid at an increased rate (public holidays, night shifts, overtime, etc.).
• Days of paid leave.
• Nature and sum of additional wages received: bonuses, 13th month, benefits in kind (travel expenses, meal vouchers, etc.)

Social security contributions are deducted from the gross salary.

The social security contributions displayed are the total sums paid, either by the employee or the employer, to government and private social security schemes.

Social security contributions are broken down into five sections, which correspond to the five components of the French social security system: health, workplace accidents and occupational illness, pensions, family and unemployment.

Find out more about the French social security system

Health

•  Social security, sickness, maternity, disability and death.
• Supplementary incapacity, disability and death.
• Supplementary health.

Workplace accidents and occupational illness

This contribution covers workplace accidents, occupational illnesses and accidents while commuting. It is paid by the employer. This contribution is calculated based on the full salary.

Find out more in our “Workplace accidents and occupational illness” fact sheet

Pensions

This contribution covers workplace accidents, occupational illnesses and accidents while commuting. It is paid by the employer. This contribution is calculated based on the full salary.

Find our more in our “Pensions” fact sheet

Family

These contributions are paid by the employer and are used to finance family allowances.

Unemployment

Employees ceased to pay the unemployment insurance contribution on October 1, 2018. Only the employer is now liable for this contribution.

Find out more in our “Unemployment” fact sheet

CSG and CRDS

The general social contribution (CSG) and the social debt repayment contribution (CRDS) are taxes created to finance social protection in France. They are paid by both the employer and the employee.

The following amounts are also displayed on the payslip:

• Social security contribution exemption amounts.
• The amount paid by the employer (gross remuneration paid to the employee, contributions payable by the employer, minus any exemptions and reductions in social security contributions).
• The difference in the remuneration received due to the elimination of unemployment and sickness contributions.

The net salary is the salary received after social security contributions have been deducted. This net salary is taxable. Since January 1, 2019, tax has been deducted directly from this net salary. This is known as withholding tax.

See our fact sheet on withholding tax.

While the French Labor Code requires the employer to keep an electronic copy of every payslip for five years, the employee must keep their payslips indefinitely. To claim their pension, they must be able to provide them to the tax authorities if requested.