Simplified 15-line payslip: applicable from January 1, 2027

Definitively adopted on April 14 and 15, 2026 by the French National Assembly and Senate, the law to simplify economic life (SVE) he French government has announced one of the most eagerly-awaited reforms in social management: the overhaul of the payslip. As of January 1, 2027, companies will have to issue a simplified payslip of around 15 lines, in a strictly defined format. A concrete deadline that HR decision-makers must now include in their roadmaps.

The new format: a single model in three blocks

The new payslip format is based on a mandatory structuring of headings into three distinct sets.

01

Compulsory contributions« block»

This first block covers statutory social contributions: health, basic retirement and unemployment. These are only lines taken into account for calculating the net social amount - an important clarification for both employees and payroll managers.

02

Optional contributions« block»

This second block covers contributions under collective bargaining agreements or company schemes, such as provident schemes, supplementary pensions and other group benefits. Their separate presentation clearly distinguishes between what is legally required and what is the result of the employer's social policy.
03

Reimbursements and miscellaneous deductions« heading»

This third group includes non-contributory variable elements: luncheon vouchers, transport costs, and other one-off reimbursements or deductions.

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Payroll information systems

HRIS and payroll software will have to be parameterized to produce a pay slip compliant with the new hierarchy. Software publishers will have to deliver compatible updates before the deadline - a contractual point of vigilance to be anticipated.

Calculation of the net social amount

The reform clarifies which contributions are included in the calculation of the net social amount. Payroll teams will need to ensure that their settings are aligned with this legal definition, or risk inaccuracies in social security declarations.

Employee communications

A shorter payslip does not mean a simpler payslip to explain. HR departments will need to prepare communication materials to accompany this change of format and avoid misunderstandings, particularly concerning the disappearance of certain lines to which employees are accustomed.

Contractual obligations

Some collective or company agreements include specific information on the bulletin. It is advisable to check their compatibility with the new format imposed by the SVE law.

The simplified bulletin: a law passed yesterday but a reality today

With the final adoption of the SVE law simplification of economic life, The new format is now enshrined in law. Companies have just under a year to adapt their tools, settings and payroll processes.

The aim is twofold: to improve the legibility of the pay slip for employees, and to streamline the presentation requirements for HR and payroll departments.

Key issues and points to remember

The SVE law transforms the pay slip into a standardized, legible and hierarchical document. For HR decision-makers, this is not just a technical issue: it's also an opportunity to modernize the relationship with employees on a document that often crystallizes misunderstanding and mistrust. The January 1, 2027 deadline is short - compliance work must start now.

Do you need support to prepare your HR policies for the reform of the payslip? G.A.C. Group experts can help you secure the transition before the 2027 deadline.

Source: Economic Simplification Act (SVE), definitively adopted by the National Assembly and Senate on April 14-15, 2026.

FAQ - Simplified payslip

The new 15-line format will apply to all companies, regardless of size, from January 1, 2027.
The net social amount corresponds to the net salary after deduction of compulsory contributions only (health, basic pension, unemployment). The new bulletin format groups them together in a dedicated block, clarifying the scope of calculation.
Yes, the new format requires a strict hierarchy of headings, which current tools do not necessarily produce. We recommend that you contact your payroll solution provider now to make the necessary updates.
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Need help preparing your HR policies for the reform of the pay slip?

G.A.C. Group experts can help you secure the transition before the 2027 deadline.

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