{"id":479237,"date":"2026-05-04T15:07:27","date_gmt":"2026-05-04T13:07:27","guid":{"rendered":"https:\/\/group-gac.com\/?p=479237"},"modified":"2026-05-04T15:09:07","modified_gmt":"2026-05-04T13:09:07","slug":"bulletin-paie-simplifie","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/simplified-payslip\/","title":{"rendered":"Simplified 15-line payslip: applicable from January 1, 2027"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"479237\" class=\"elementor elementor-479237\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3c09da elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c3c09da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Adopt\u00e9e d\u00e9finitivement les 14 et 15 avril 2026 par l&rsquo;Assembl\u00e9e nationale et le S\u00e9nat, la <strong>loi de simplification de la vie \u00e9conomique (SVE)<\/strong> acte l&rsquo;une des r\u00e9formes les plus attendues en mati\u00e8re de gestion sociale : la refonte du bulletin de paie. \u00c0 compter du <strong>1er janvier 2027<\/strong>, les entreprises devront \u00e9mettre un <strong>bulletin de paie simplifi\u00e9 d&rsquo;environ 15 lignes<\/strong>, selon un format strictement encadr\u00e9. Une \u00e9ch\u00e9ance concr\u00e8te que les d\u00e9cideurs RH doivent inscrire d\u00e8s maintenant dans leurs feuilles de route.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le nouveau format : un mod\u00e8le unique en trois blocs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e38a92 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9e38a92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le nouveau format de bulletin de salaire repose sur une structuration obligatoire des rubriques en trois ensembles distincts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9a4812a e-con-full e-flex e-con e-child\" data-id=\"9a4812a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a5c2e92 e-con-full e-flex e-con e-child\" data-id=\"a5c2e92\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-2a66da4 e-con-full e-flex e-con e-child\" data-id=\"2a66da4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0141c33 elementor-widget elementor-widget-heading\" data-id=\"0141c33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">01<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdb1daf elementor-widget elementor-widget-heading\" data-id=\"bdb1daf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Bloc \u00ab Cotisations obligatoires \u00bb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95ce353 e-con-full e-flex e-con e-child\" data-id=\"95ce353\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bde6068 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"bde6068\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ce premier bloc regroupe les cotisations sociales l\u00e9gales : sant\u00e9, retraite de base et ch\u00f4mage. Il s&rsquo;agit des <strong>seules lignes prises en compte pour le calcul du montant net social<\/strong> \u2014 une clarification importante pour les salari\u00e9s comme pour les gestionnaires de paie.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e08a7d e-con-full e-flex e-con e-child\" data-id=\"6e08a7d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-68f24dd e-con-full e-flex e-con e-child\" data-id=\"68f24dd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-a87ae64 e-con-full e-flex e-con e-child\" data-id=\"a87ae64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55f6641 elementor-widget elementor-widget-heading\" data-id=\"55f6641\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">02<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b291b82 elementor-widget elementor-widget-heading\" data-id=\"b291b82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Bloc \u00ab Cotisations facultatives \u00bb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5de9260 e-con-full e-flex e-con e-child\" data-id=\"5de9260\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afc95e0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"afc95e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"bloc-card\">\n<div class=\"bloc-card-body\">Ce deuxi\u00e8me bloc rassemble les cotisations relevant de dispositifs conventionnels ou d&rsquo;entreprise : pr\u00e9voyance, retraite suppl\u00e9mentaire, et autres garanties collectives. Leur pr\u00e9sentation s\u00e9par\u00e9e permet de distinguer clairement ce qui rel\u00e8ve de l&rsquo;obligation l\u00e9gale de ce qui rel\u00e8ve de la politique sociale de l&#8217;employeur.<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bc1292e e-con-full e-flex e-con e-child\" data-id=\"bc1292e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-36deedc e-con-full e-flex e-con e-child\" data-id=\"36deedc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-42cedd9 e-con-full e-flex e-con e-child\" data-id=\"42cedd9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a954c2c elementor-widget elementor-widget-heading\" data-id=\"a954c2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">03<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de4368e elementor-widget elementor-widget-heading\" data-id=\"de4368e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rubrique \u00ab Remboursements et d\u00e9ductions diverses \u00bb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c97d015 e-con-full e-flex e-con e-child\" data-id=\"c97d015\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5038b6c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5038b6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"bloc-card\">\n<div class=\"bloc-card-body\">\n<div class=\"blocs-grid\">\n<div class=\"bloc-card\">\n<div class=\"bloc-card-body\">Ce troisi\u00e8me ensemble regroupe les \u00e9l\u00e9ments variables non contributifs : titres-restaurant, frais de transport, et autres remboursements ou d\u00e9ductions ponctuelles.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f79cfb6 elementor-widget elementor-widget-heading\" data-id=\"f79cfb6\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9cideurs RH : Ma TO DO LIST By G.A.C.<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4f45ed e-con-full e-flex e-con e-child\" data-id=\"c4f45ed\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cb3c4c elementor-widget elementor-widget-heading\" data-id=\"1cb3c4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">To do list \u2014 Actions \u00e0 engager avant le 1er janvier 2027<\/span>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04fdb62 e-con-full e-flex e-con e-child\" data-id=\"04fdb62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c136e5b elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c136e5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"skti skti-tick-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-444b9cc e-con-full e-flex e-con e-child\" data-id=\"444b9cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6364594 elementor-widget elementor-widget-heading\" data-id=\"6364594\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sur les syst\u00e8mes d'information paie<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f42aec9 elementor-widget elementor-widget-text-editor\" data-id=\"f42aec9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"todo-item\">\n<div class=\"todo-item-content\">\n<div class=\"todo-item-text\">Les SIRH et logiciels de paie devront \u00eatre param\u00e9tr\u00e9s pour produire un bulletin conforme \u00e0 la nouvelle hi\u00e9rarchisation. Les \u00e9diteurs de solutions devront livrer des mises \u00e0 jour compatibles avant l&rsquo;\u00e9ch\u00e9ance \u2014 un point de vigilance contractuel \u00e0 anticiper.<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cbdfbe3 e-con-full e-flex e-con e-child\" data-id=\"cbdfbe3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e553136 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e553136\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"skti skti-tick-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4104925 e-con-full e-flex e-con e-child\" data-id=\"4104925\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51a9bbe elementor-widget elementor-widget-heading\" data-id=\"51a9bbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sur le calcul du montant net social<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71795d8 elementor-widget elementor-widget-text-editor\" data-id=\"71795d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"todo-item\">\n<div class=\"todo-item-content\">\n<div class=\"todo-item-text\">\n<div class=\"todo-item\">\n<div class=\"todo-item-content\">\n<div class=\"todo-item-text\">La r\u00e9forme clarifie quelles cotisations entrent dans le calcul du montant net social. Les \u00e9quipes paie devront s&rsquo;assurer que leur param\u00e9trage est align\u00e9 sur cette d\u00e9finition l\u00e9gale, sous peine d&rsquo;inexactitudes dans les d\u00e9clarations sociales.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d8fd74 e-con-full e-flex e-con e-child\" data-id=\"1d8fd74\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6138897 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"6138897\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"skti skti-tick-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41bdba0 e-con-full e-flex e-con e-child\" data-id=\"41bdba0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4060f03 elementor-widget elementor-widget-heading\" data-id=\"4060f03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sur la communication aux salari\u00e9s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a7a666 elementor-widget elementor-widget-text-editor\" data-id=\"4a7a666\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"todo-item\">\n<div class=\"todo-item-content\">\n<div class=\"todo-item-text\">\n<div class=\"todo-item\">\n<div class=\"todo-item-content\">\n<div class=\"todo-item-text\">\n<div class=\"todo-item\">\n<div class=\"todo-item-content\">\n<div class=\"todo-item-text\">Un bulletin plus court ne signifie pas un bulletin plus simple \u00e0 expliquer. Les services RH devront pr\u00e9parer des supports de communication pour accompagner ce changement de format et \u00e9viter les incompr\u00e9hensions, notamment sur la disparition de certaines lignes auxquelles les salari\u00e9s sont habitu\u00e9s.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74d90fd e-con-full e-flex e-con e-child\" data-id=\"74d90fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1605f7 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"b1605f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"skti skti-tick-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b85bc90 e-con-full e-flex e-con e-child\" data-id=\"b85bc90\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc0ddb1 elementor-widget elementor-widget-heading\" data-id=\"fc0ddb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sur les obligations conventionnelles<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29e79c0 elementor-widget elementor-widget-text-editor\" data-id=\"29e79c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"todo-item\">\n<div class=\"todo-item-content\">\n<div class=\"todo-item-text\">\n<div class=\"todo-item\">\n<div class=\"todo-item-content\">\n<div class=\"todo-item-text\">\n<div class=\"todo-item\">\n<div class=\"todo-item-content\">\n<div class=\"todo-item-text\">\n<div class=\"todo-block\">\n<div class=\"todo-item\">\n<div class=\"todo-item-content\">\n<div class=\"todo-item-text\">Certaines conventions collectives ou accords d&rsquo;entreprise pr\u00e9voient des mentions sp\u00e9cifiques sur le bulletin. Il conviendra de v\u00e9rifier leur compatibilit\u00e9 avec le nouveau format impos\u00e9 par la loi SVE.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4c4fac elementor-widget elementor-widget-heading\" data-id=\"a4c4fac\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le bulletin simplifi\u00e9 : une loi vot\u00e9e hier mais une r\u00e9alit\u00e9 d\u00e8s aujourd'hui<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49c2f87 elementor-widget elementor-widget-text-editor\" data-id=\"49c2f87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Avec l&rsquo;adoption d\u00e9finitive de la <strong>loi SVE simplification vie \u00e9conomique<\/strong>, le nouveau format est d\u00e9sormais inscrit dans la loi. Les entreprises disposent d&rsquo;un peu moins d&rsquo;un an pour adapter leurs outils, leurs param\u00e9trages et leurs processus de paie.<\/p>\n<p>L&rsquo;objectif affich\u00e9 est double : am\u00e9liorer la lisibilit\u00e9 du bulletin pour les salari\u00e9s, et rationaliser les obligations de pr\u00e9sentation qui p\u00e8sent sur les services RH et paie.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ad05d3f e-con-full e-flex e-con e-child\" data-id=\"ad05d3f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44a3b85 elementor-widget elementor-widget-heading\" data-id=\"44a3b85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Enjeux et points cl\u00e9s \u00e0 retenir<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e97f18d elementor-widget elementor-widget-text-editor\" data-id=\"e97f18d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"encart-navy\">\n<div id=\"Titre4\" class=\"encart-navy\">\n<p>La loi SVE transforme le bulletin de paie en un document standardis\u00e9, lisible et hi\u00e9rarchis\u00e9. Pour les d\u00e9cideurs RH, l&rsquo;enjeu n&rsquo;est pas seulement technique : c&rsquo;est aussi une opportunit\u00e9 de moderniser la relation avec les salari\u00e9s sur un document qui cristallise souvent incompr\u00e9hensions et m\u00e9fiance. L&rsquo;\u00e9ch\u00e9ance du 1er janvier 2027 est courte \u2014 les chantiers de mise en conformit\u00e9 doivent d\u00e9marrer maintenant.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eafde7e e-con-full e-flex e-con e-child\" data-id=\"eafde7e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59337cc elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"59337cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Besoin d&rsquo;un accompagnement pour pr\u00e9parer vos politiques RH \u00e0 la r\u00e9forme du bulletin de paie ? Les experts G.A.C. Group vous aident \u00e0 s\u00e9curiser la transition avant l&rsquo;\u00e9ch\u00e9ance de 2027.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9acd3f5 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"9acd3f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/dguigui\/rdv-audit-charges-sociales\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Prendre rendez-vous<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d18ac9c e-con-full e-flex e-con e-child\" data-id=\"d18ac9c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72e1248 elementor-widget elementor-widget-text-editor\" data-id=\"72e1248\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<article class=\"article-body\">\n<article class=\"article-body\">\n<div class=\"source-note\"><strong>Source :<\/strong> Loi de simplification de la vie \u00e9conomique (SVE), adopt\u00e9e d\u00e9finitivement par l&rsquo;Assembl\u00e9e nationale et le S\u00e9nat les 14-15 avril 2026.<\/div>\n<\/article>\n<\/article>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> Nouveau format : mod\u00e8le en 3 blocs<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Checklist G.A.C. pour d\u00e9cideurs RH<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Enjeux et calendrier de la loi SVE<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> FAQ<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4b1f72 e-flex e-con-boxed e-con e-parent\" data-id=\"c4b1f72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d5e157 elementor-widget elementor-widget-heading\" data-id=\"7d5e157\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2014 Bulletin de paie simplifi\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0596f81 e-con-full e-flex e-con e-child\" data-id=\"0596f81\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a79e5f elementor-widget elementor-widget-n-accordion\" data-id=\"6a79e5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1110\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1110\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quand le nouveau bulletin de paie simplifi\u00e9 sera-t-il obligatoire ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"huge huge-circle-arrow-up-02-round\"><\/i><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1110\" class=\"elementor-element elementor-element-4f56c45 e-con-full e-flex e-con e-child\" data-id=\"4f56c45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c63351 elementor-widget elementor-widget-text-editor\" data-id=\"5c63351\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\">\n<section id=\"Titre5\" class=\"faq-section\">\n<div class=\"faq-inner\">\n<div class=\"faq-list\">\n<div class=\"faq-item open\">\n<div class=\"faq-a\">Le nouveau format \u00e0 environ 15 lignes sera applicable \u00e0 compter du 1er janvier 2027, pour toutes les entreprises, quelle que soit leur taille.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"cta-section\"><\/section>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1111\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1111\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu'est-ce que le montant net social et comment est-il calcul\u00e9 dans le nouveau bulletin ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"huge huge-circle-arrow-up-02-round\"><\/i><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1111\" class=\"elementor-element elementor-element-9f2db76 e-con-full e-flex e-con e-child\" data-id=\"9f2db76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c0c6430 elementor-widget elementor-widget-text-editor\" data-id=\"c0c6430\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\">\n<section id=\"Titre5\" class=\"faq-section\">\n<div class=\"faq-inner\">\n<div class=\"faq-list\">\n<div class=\"faq-item open\">\n<div class=\"faq-a\">Le montant net social correspond au salaire net apr\u00e8s d\u00e9duction des seules cotisations obligatoires (sant\u00e9, retraite de base, ch\u00f4mage). Le nouveau format de bulletin les regroupe dans un bloc d\u00e9di\u00e9, ce qui clarifie leur p\u00e9rim\u00e8tre de calcul.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"cta-section\"><\/section>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1112\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1112\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Les entreprises doivent-elles modifier leur logiciel de paie avant 2027 ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"huge huge-circle-arrow-up-02-round\"><\/i><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1112\" class=\"elementor-element elementor-element-533a989 e-con-full e-flex e-con e-child\" data-id=\"533a989\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c422e7a elementor-widget elementor-widget-text-editor\" data-id=\"c422e7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\">\n<section id=\"Titre5\" class=\"faq-section\">\n<div class=\"faq-inner\">\n<div class=\"faq-list\">\n<div class=\"faq-item open\">\n<div class=\"faq-a\">Oui. Le nouveau format impose une hi\u00e9rarchisation stricte des rubriques que les outils actuels ne produisent pas n\u00e9cessairement. Il est recommand\u00e9 d&rsquo;anticiper d\u00e8s maintenant les mises \u00e0 jour n\u00e9cessaires aupr\u00e8s de votre \u00e9diteur de solution paie.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"cta-section\"><\/section>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quand le nouveau bulletin de paie simplifi\\u00e9 sera-t-il obligatoire ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le nouveau format \\u00e0 environ 15 lignes sera applicable \\u00e0 compter du 1er janvier 2027, pour toutes les entreprises, quelle que soit leur taille.\"}},{\"@type\":\"Question\",\"name\":\"Qu'est-ce que le montant net social et comment est-il calcul\\u00e9 dans le nouveau bulletin ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le montant net social correspond au salaire net apr\\u00e8s d\\u00e9duction des seules cotisations obligatoires (sant\\u00e9, retraite de base, ch\\u00f4mage). Le nouveau format de bulletin les regroupe dans un bloc d\\u00e9di\\u00e9, ce qui clarifie leur p\\u00e9rim\\u00e8tre de calcul.\"}},{\"@type\":\"Question\",\"name\":\"Les entreprises doivent-elles modifier leur logiciel de paie avant 2027 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Le nouveau format impose une hi\\u00e9rarchisation stricte des rubriques que les outils actuels ne produisent pas n\\u00e9cessairement. Il est recommand\\u00e9 d&rsquo;anticiper d\\u00e8s maintenant les mises \\u00e0 jour n\\u00e9cessaires aupr\\u00e8s de votre \\u00e9diteur de solution paie.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09d16c0 e-flex e-con-boxed e-con e-parent\" data-id=\"09d16c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d00375d elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"d00375d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"gac-csrd-wrapper\" style=\"display:none; position:fixed; top:0; left:0; width:100%; height:100%; background:rgba(0,0,0,0.7); z-index:10000; justify-content:center; align-items:center;\">\r\n    <div style=\"position:relative; background:#fff; padding:35px 15px 15px 15px; border-radius:12px; width:95%; max-width:800px; height:90vh; box-shadow:0 15px 35px rgba(0,0,0,0.3); overflow:hidden;\">\r\n        <button onclick=\"toggleCsrdContact()\" style=\"position:absolute; top:10px; right:15px; border:none; background:none; font-size:28px; cursor:pointer; color:#333; line-height:1; z-index:10001;\">&times;<\/button>\r\n        <div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/dguigui\/rdv-audit-charges-sociales\" style=\"min-width:320px; height:100%;\"><\/div>\r\n        <script type=\"text\/javascript\" src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" async><\/script>\r\n    <\/div>\r\n<\/div>\r\n\r\n<div id=\"gac-csrd-badge\" onclick=\"toggleCsrdContact()\" style=\"position:fixed; bottom:25px; right:25px; background-color:#3687C4; color:#ffffff; padding:18px 32px; border-radius:35px; cursor:pointer; font-family:Arial, sans-serif; font-size:18px; font-weight:bold; text-transform:uppercase; letter-spacing:1px; box-shadow:0 6px 20px rgba(0,0,0,0.2); z-index:9999; display:flex; align-items:center; transition:transform 0.2s ease;\">\r\n    PRENEZ RDV AVEC NOS EXPERTS\r\n<\/div>\r\n\r\n<script type=\"text\/javascript\">\r\nfunction toggleCsrdContact() {\r\n    var wrapper = document.getElementById('gac-csrd-wrapper');\r\n    if (!wrapper) return;\r\n    if (wrapper.style.display === 'none' || wrapper.style.display === '') {\r\n        wrapper.style.display = 'flex';\r\n        document.body.style.overflow = 'hidden';\r\n    } else {\r\n        wrapper.style.display = 'none';\r\n        document.body.style.overflow = 'auto';\r\n    }\r\n}\r\nwindow.addEventListener('click', function(event) {\r\n    var wrapper = document.getElementById('gac-csrd-wrapper');\r\n    if (event.target == wrapper) {\r\n        toggleCsrdContact();\r\n    }\r\n});\r\nvar badgeCsrd = document.getElementById('gac-csrd-badge');\r\nif (badgeCsrd) {\r\n    badgeCsrd.onmouseover = function() { this.style.transform = 'scale(1.05)'; };\r\n    badgeCsrd.onmouseout = function() { this.style.transform = 'scale(1)'; };\r\n}\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c989b41 e-flex e-con-boxed e-con e-parent\" data-id=\"c989b41\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-509d0df elementor-widget elementor-widget-heading\" data-id=\"509d0df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Besoin d'un accompagnement pour pr\u00e9parer vos politiques RH \u00e0 la r\u00e9forme du bulletin de paie ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef61474 elementor-widget elementor-widget-text-editor\" data-id=\"ef61474\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\">\n<p>Les experts G.A.C. Group vous aident \u00e0 s\u00e9curiser la transition avant l&rsquo;\u00e9ch\u00e9ance de 2027.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e25bec3 e-con-full e-flex e-con e-child\" data-id=\"e25bec3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e6b7a6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6e6b7a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/dguigui\/rdv-audit-charges-sociales\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Parler \u00e0 un expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fcd561 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7fcd561\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/service\/audit-des-charges-sociales\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9couvrir notre offre<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The SVE Act introduces a simplified 15-line payslip from January 1, 2027. Let's decipher the reform and its impact on your HR policies and payroll processes.<\/p>","protected":false},"author":47,"featured_media":417876,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Bulletin de paie 15 lignes : ce que pr\u00e9voit la loi SVE","_seopress_titles_desc":"Une proposition de loi 2026 pr\u00e9voit jusqu'\u00e0 5 acomptes sur salaire par mois, sans justification. D\u00e9couvrez ce que cela pourrait changer dans vos politiques RH","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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