Changes in Payslip 2023
Payslip presentation will change from 1 July 2023, with the aim of better informing employees about the resources taken into account for calculating their entitlement to certain social benefits such as the activity premium simplifying certain information. The salary bulletin will introduce a new heading, entitled “net social amount”.
The order of 31 January 2023 published in official journal of 7 February 2023 lays down the wording, order and grouping of the information which must appear on the salary statement. It introduces a new heading on the pay stub entitled “net social amount”.
The information that must be included on pay slips is evolving to better inform employees about the resources taken into account for calculating their entitlements, simplify their procedures and delete some unnecessary information.
From 1 July 2023, the pay slips will have to show a new heading, called ‘net social amount’, which corresponds to the amount of income taken into account for the calculation of certain social benefits such as the activity premium.
It will allow employees to easily find the resources to be declared in order to benefit from their rights. This information on the bulletin will simplify the process for recipients who will no longer have to calculate the “net” income to be reported to social organizations and will also reduce the risk of error in the reporting of resources.
The decree also simplifies the model pay slips for both employees and employers:
- Labels will be more legible and hierarchical;
- Compulsory social contributions and contributions deducted from gross earnings to calculate net social income will be segregated from contributions to voluntary schemes and other deductions or payments;
- The display of certain benefits, refunds or deductions will allow employees to better understand the net amount they receive.
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