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Description and English translation of the payslip in France

Description of the payslip in France

Article updated on 15/10/2022

The pay statement is, for many people, difficult to interpret. The problem is even more important for business leaders who do not speak French.

The payslip is a proof of payment that the employer must provide to the employee. The mentions which appear there are fixed by the law. It allows to calculate the following main elements:

  • The total gross remuneration;
  • The various taxes and contributions withheld from the employee and remitted by the employer to the organizations concerned;
  • The amount withheld from the withholding tax of the income tax;
  • The net sum to be paid to the employee;
  • The count of days of leave remaining to be taken by the employee.

 

The payslip must contain the following information:

  • The identity of the employer: name, address, Siret number, APE or NAF code;
  • The identity of the employee: name, job, level or hierarchical coefficient;
  • The title of the applicable collective agreement;
  • The period and number of working hours: with a distinction between hours at the normal rate and overtime or, where applicable, the nature of the basis for calculating the salary;
  • The gross salary of the employee;
  • The amount of social contributions (health, accidents at work and occupational disease, retirement, family and unemployment);
  • The total amount of exemptions from social security contributions;
  • The nature and amount of “salary accessories” (bonuses, benefits in kind, professional expenses, etc.);
  • The nature and amount of other payments and deductions, in particular the payment of home-to-work transport costs;
  • When a period of annual leave is included in the pay period in question, the date and amount of the paid leave indemnity;
  • The net amount payable before income tax, the amount of withholding tax deducted;
  • Net remuneration;
  • The date of payment;
  • The total amount paid by the employer (remuneration and contributions payable by the employer);
  • The amount corresponding to the abolition of unemployment and sickness employee contributions;
  • The mention of the section dedicated to the payslip on the service-public.fr website;
  • The statement indicating that the payslip must be kept indefinitely.

 

In return, certain information should not appear on the payslip. These are the statements relating to the exercise of the right to strike or to a possible employee representation activity.

The payslip is delivered at the time of payment of the salary, by hand, by post, or in electronic form. Except in specific cases, the employer cannot require any formality of signature or signature by the employee, apart, possibly, from that establishing that the sum received corresponds to the net amount appearing on this slip.

Thus, to concretize, we reproduced below a French payslip on which we added a translation in English in yellow color.

Obviously, you can contact us for any question on this subject!

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