For several years, employers have had to comply with a pay slip model, the content of which has changed in accordance with legislative changes. This model has just been modified again. It applies to compensation paid from 1er January 2022.
The tax block of the pay slip
Since 1er January 2019, employers must withhold income tax owed by their employees directly from their remuneration. The payslip therefore contains mandatory information intended to inform them on the subject.
Thus, in the “Income tax” section of the pay slip, there is a line entitled “Income tax deducted at source” which specifies the basis for calculating the employee’s income tax, the rate of tax applied as well as the amount of tax deducted.
This section is now supplemented by two new lines:
– the “Net taxable amount” and the associated amount;
– the “Net amount of exempted overtime / overtime” and the associated amount, i.e. the gross amount of additional or overtime worked by the employee and exempt from tax (within the limit of € 5,000 net per year) from which is deducted the CSG deductible from income tax.
Namely: now, for these three tax lines, the amount of the year-to-date must also be mentioned.
Finally, until then, the title “Net payable before income tax” as well as the associated value had to be written in a character size whose number of points was at least equal to 1.5 times the number of points. the body of the character used for the titles of the other lines. From now on, the titles “Net payable before income tax” and “Net payable to the employee” as well as the amounts associated with them must appear “in a way which makes them easier to read compared to the other lines”.
The contributions block of the payslip
At the end of the block relating to social contributions, the line “Exemptions from employer contributions” becomes the line “Exemptions, caps and reductions in contributions”.
Until now, only one amount, entered in the “Employer’s share” column and including the social benefits from which the employer benefits (general reduction in employer contributions applicable to salaries below 1.6 Smic and exemptions from related employer contributions to geographic areas), was associated with this line.
The benefits from which the latter benefits (reduction in employee contributions on overtime and additional hours in particular) are now indicated in the “Employee share” column.
Note: the decree of December 23, 2021 would have deleted the line “Employer contribution reductions” by mistake. This should be restored, in the pay slip model, by a new decree which will be published shortly.
Decree of 23 December 2021, OJ of 30