French payslip — the seven zones and the required statements

Every employee must receive a payslip when their wages are paid. Since 2017 electronic delivery is the RULE and paper the exception, unless the employee objects — they may refuse electronic delivery by telling their employer. The content is not left open: since 1 July 2023 the payslip is organised in seven zones — identification of employer and employee, pay, social security contributions, net pay and taxable net, net social amount, income tax, and closing statements. The employer keeps a copy, on paper or electronically, for 5 years on the business premises; beyond that it must guarantee the employee access to their payslips either for 50 years from issue, or for 6 years after they retire. Failing to hand payslips over regularly exposes the employer to a fine of up to €450 per payslip not given, plus damages.

Up to date for 2026 — verified on September 11, 2026Official procedure, no printed formGuide: about 35 min

Deadlines

Every time wages are paid: Every employee must receive a payslip when their wages are paid.
Retention: 5 years on the premises: The employer must keep a copy of the payslip, on paper or electronically, for 5 years on the business premises.
Availability: 50 years, or 6 years after retirement: Beyond the 5 years, payslips need not remain directly accessible on the premises — though they must not be deleted — but the employer must guarantee the employee access either for 50 years from issue, or for 6 years after they retire.
Challenge: 3 years: The employee may challenge the amount or the accuracy of their payslip for 3 years from delivery.

Documents to prepare

Employer identification: activity code, business identification number, applicable industry collective agreement
Employee identification: job title, grade under the collective agreement
Hours worked over the period, separating standard hours from overtime with their rates
Gross pay, pay supplements, other payments and deductions including home-to-work travel costs
Social security contributions with their basis and rate, before exemptions are deducted
Leave dates and holiday pay if a leave period falls within the pay period
Number of compensated hours where short-time working applies

See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

Every employer, from the first employee onwards: the payslip is handed over when wages are paid
Every employee, who receives it and may challenge its amount or accuracy for 3 years from delivery
Employers who go paperless: they must tell the employee how their payslip is made available
Employees who refuse paperless delivery: they tell the employer, and paper applies
Employers of staff covered by the compulsory supplementary local health insurance scheme of the Haut-Rhin, Bas-Rhin and Moselle departments, for whom special rules apply

Worked example

Example: Boulangerie Tavernier issues March payslips to its apprentice and its shop assistant

Boulangerie Tavernier employs two people. On the March payslip, zone 1 carries the bakery's name and address, its activity code and business identification number, the applicable industry collective agreement, then for each employee their name, job and grade under that agreement, the period and the hours worked, separating standard hours from overtime with their respective rates. Zone 2 carries gross pay, the basis and amount of employer's and employee's contributions before any exemptions are deducted, the contribution to home-to-work travel costs, the amount actually received and the payment date; as the shop assistant took a week's leave in March, her leave dates and holiday pay appear too. Zone 3 gathers social protection contributions under five headings — health, accidents at work and occupational illness, pensions, family and unemployment — with the total exemptions and the total paid by the employer. Zones 4 to 6 carry net pay before tax, the net social amount, taxable net pay and its annual cumulative total, tax withheld at source and its cumulative total. Zone 7 points to the dedicated payslip section on the service-public.fr portal and urges the employee to keep the payslip indefinitely. The bakery has gone paperless since 2024; as its shop assistant refused that format, she receives hers on paper.

How to fill it in, step by step

Hand the payslip over when wages are paid: that is what triggers the duty, not the end of the month.
Choose the format knowing that electronic delivery has been the rule since 2017 and paper the exception, unless the employee objects — and if you go paperless, tell them how their payslip is made available.
Fill in zone 1: employer's name and address and, where relevant, the establishment, activity code and business identification number, applicable industry collective agreement or reference to the labour code for paid leave and notice periods, employee's name and job and their grade under the agreement, period and hours separating standard hours from overtime with their rates, nature and volume of the fixed working arrangement for staff on one, the basis of pay calculation where it is not working time, and the nature and amount of pay supplements subject to contributions.
Fill in zone 2: gross pay, amount and basis of employer's and employee's contributions before exemptions are deducted, the rate of the employee's contributions before those same deductions, the nature and amount of other payments and deductions including home-to-work travel costs, the amount actually received, the payment date, and where relevant leave dates and holiday pay.
Fill in zone 3: social protection contributions gathered under five headings — health, accidents at work and occupational illness, pensions, family, unemployment — total exemptions, total paid by the employer, and the amount reflecting the pay change from the removal of unemployment and health contributions.
Fill in zones 4, 5 and 6: net pay before income tax and tax withheld at source; the net social amount, that is net income after all compulsory social levies; taxable net pay used as the basis for withholding and its annual cumulative total, tax withheld and its cumulative total, the net amount of exempt overtime or additional hours and its cumulative total. Also show the basis, the rate and the amount of the withholding at source, together with the sum that would have been paid to the employee had there been no withholding at source; and display the statement « Net à payer avant impôt sur le revenu » (net pay before income tax) and its value in a type size at least 1.5 times the one used for the other lines of the payslip.
Fill in zone 7: the reference to the dedicated payslip section on the service-public.fr portal, employee contributions heading; the statement urging the employee to keep their payslip indefinitely; and, where short-time working applies, the number of compensated hours.
Keep a copy for 5 years on the premises, and organise availability beyond that: 50 years from issue, or 6 years after the employee retires.

The form, line by line

Zone 1 — identification: Employer and employee, but also the activity code, business identification number, industry collective agreement, grade under that agreement, and the hours split between standard and overtime.
Zone 2 — pay: Gross pay, contributions with their basis BEFORE exemptions are deducted, other payments and deductions, the amount actually received, the payment date, and holiday pay where a leave period falls in the pay period.
Zone 3 — social security contributions: Social protection contributions gathered under FIVE headings: health, accidents at work and occupational illness, pensions, family, unemployment. Added to these are total exemptions and the total paid by the employer.
Zone 4 — net pay and taxable net: Net pay BEFORE income tax, and the amount of tax withheld at source. The statement « Net à payer avant impôt sur le revenu » (net pay before income tax) and its value are displayed in a type size at least 1.5 times the one used for the other lines of the payslip.
Zone 5 — net social amount: Net income after all compulsory social levies. It is a zone in its own right, separate from both net pay and taxable net.
Zone 6 — income tax: Taxable net used as the basis for withholding and its annual cumulative total, tax withheld and its annual cumulative total, the net amount of exempt overtime or additional hours and its cumulative total. Added to these are the basis, the rate and the amount of the withholding at source, and the sum that would have been paid to the employee had there been no withholding at source.
Zone 7 — closing statements: Reference to the dedicated payslip section on the service-public.fr portal, the statement urging the employee to keep the payslip indefinitely, and the number of compensated hours where short-time working applies.

Good to know

Electronic delivery has been the rule since 2017; the employee keeps the right to refuse it, and tells the employer so.
An employee who has lost a payslip may ask for a copy, but NO legal provision obliges the employer to supply one — hence the statement urging them to keep their payslips indefinitely.
The net social amount is a separate zone: it is neither net pay nor taxable net, but net income after all compulsory social levies.
Special rules apply to staff covered by the compulsory supplementary local health insurance scheme of the Haut-Rhin, Bas-Rhin and Moselle departments: only the employee's rate and share are to appear on the payslip.
Beyond the 5 years of retention on the premises, payslips must nonetheless not be deleted: they may simply cease to be directly accessible there.
The payslip is the reference document for other procedures served elsewhere — the salary certificate for daily sickness allowances takes its pay details from it.
Two statements are FORBIDDEN: the employer must not show the exercise of the right to strike, or staff representative duties, on the employee's payslip. The nature and amount of the pay linked to staff representative duties must appear on a sheet annexed to the payslip, which the employer draws up and gives to the employee.

Common mistakes

Issuing the payslip on a fixed date unconnected with payment: the duty arises from paying the wages.
Going paperless without telling the employee how their payslip is made available.
Forcing paperless delivery on an employee who refused it: they may refuse and tell the employer.
Confusing net pay, taxable net and the net social amount: they have been three separate zones since 1 July 2023.
Showing contributions after exemptions have been deducted: the amount, basis and rate are shown BEFORE exemptions.
Grouping social protection contributions other than under five headings — health, accidents at work and occupational illness, pensions, family, unemployment.
Destroying copies after 5 years: they may stop being directly accessible on the premises, but availability must be guaranteed for 50 years, or 6 years after retirement.
Leaving out the number of compensated hours where short-time working applies, a zone 7 statement.
Leaving out leave dates and holiday pay where an annual leave period falls within the pay period.
Showing the exercise of the right to strike or staff representative duties: both statements are forbidden on the payslip, and the pay linked to the mandate goes on an annexed sheet.

Frequently asked questions

When must the payslip be handed over?

When wages are paid: every employee must receive a payslip at that point.

Can an electronic payslip be imposed?

No. Since 2017 electronic delivery has been the rule and paper the exception, unless the employee objects: they may refuse electronic delivery and tell the employer so.

How long must payslips be kept?

A copy, on paper or electronically, for 5 years on the business premises. Beyond that, the employer must guarantee the employee access either for 50 years from issue, or for 6 years after they retire.

What is the penalty for not handing them over?

The employee may bring the matter before the employment tribunal. The employer may be fined up to €450 per payslip not given, and ordered to pay damages.

How long can an employee challenge their payslip?

For 3 years from delivery, on the amount as well as the accuracy.

Must the employer supply a duplicate if one is lost?

The employee may ask for one, but no legal provision obliges the employer to supply it.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.