New information on the payslip
Newsletter - January 2022
An Order dated 23 December 2021 modifies the list of information which must appear on simplified payslips drawn up for remuneration paid as from 1 January 2022.
The net taxable amount
Although already present on most payslips, the mention of the “net taxable amount” becomes mandatory.
This amount corresponds to salaries and wages subject to the progressive income tax scale, less the amount of exempt overtime and additional hours. This is the net taxable remuneration reported on the Nominative Social Declaration (Déclaration Sociale Nominative – DSN).
The net amount of tax-exempt overtime and additional hours
When the employee works overtime or additional hours which are exempt from income tax, a line will now have to appear at the end of the “income tax” section on which the “net amount of exempt overtime/additional hours” is entered.
The overtime or additional hours referred to are those giving rise to a reduction in employee contributions. Only hours exempt from income tax up to a limit of €5,000 net per year are concerned.
The “Exemption” section
The heading “Exemptions from employer contributions” is renamed “Exemptions, deductions and reductions in contributions”. It now includes an “employee share” column in addition to the “employer share” column.
The “Employer Contribution Relief” section
The heading “Employer contribution relief” has been removed from the template payslip in the Order.
This would appear to be an error, and a new rectifying order should be issued shortly. The information should reappear between the “Net payable to the employee” and the “Total paid by the employer”.
The “Net Payable” section
The words “Net paid in euros” are replaced by the words “Net payable to the employee”.
It is specified that the words “Net payable before income tax”, “Net payable to the employee” and the associated amounts must appear in a way which makes them easier to read than the other lines.
The “Income Tax” section
The pay slip must now show a “year-to-date” column which applies to the net taxable amount, the income tax deducted at source and the net amount of exempt overtime or additional hours.
The year-to-date figure is the sum of the values of each category of amount shown on the payslips issued by the employer for the periods between 1 January and 31 December of the year concerned.
The Order provides for other changes, in particular for payslips issued to employees affiliated to the local compulsory supplementary health insurance scheme of the Haut-Rhin, Bas-Rhin and Moselle departments as well as for payslips issued to employees covered by the provisions of Article 2 of the ANI relating to the provident scheme for executives of 17 November 2017 (“Apec” line).
A blank template payslip is proposed in the Order published by the administration, including the new mandatory lines and those with modified headings.
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