{"id":479237,"date":"2026-05-04T15:07:27","date_gmt":"2026-05-04T13:07:27","guid":{"rendered":"https:\/\/group-gac.com\/?p=479237"},"modified":"2026-10-16T17:11:17","modified_gmt":"2026-10-16T15:11:17","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":"
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Adopt\u00e9e d\u00e9finitivement les 14 et 15 avril 2026 par l\u2019Assembl\u00e9e nationale et le S\u00e9nat, la law to simplify economic life (SVE)<\/strong> acte l\u2019une des r\u00e9formes les plus attendues en mati\u00e8re de gestion sociale : la refonte du bulletin de paie. \u00c0 compter du January 1, 2027<\/strong>, companies will have to issue a bulletin de paie simplifi\u00e9 d\u2019environ 15 lignes<\/strong>, in a strictly defined format. A concrete deadline that HR decision-makers must now include in their roadmaps.<\/p>\n\t\t

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The new format: a single model in three blocks<\/h2>\n\t\t\t\t\t

The new payslip format is based on a mandatory structuring of headings into three distinct sets.<\/p>\n\t\t

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01<\/p>\n\t\t

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Compulsory contributions\u00ab block\u00bb<\/h3>\n\t\t\t\t\t

Ce premier bloc regroupe les cotisations sociales l\u00e9gales : sant\u00e9, retraite de base et ch\u00f4mage. Il s\u2019agit des only lines taken into account for calculating the net social amount<\/strong> - an important clarification for both employees and payroll managers.<\/p>\n\t\t\n<\/div>\n\n<\/div>\n

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02<\/p>\n\t\t

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Optional contributions\u00ab block\u00bb<\/h3>\n\t\t\t\t\t

Ce deuxi\u00e8me bloc rassemble les cotisations relevant de dispositifs conventionnels ou d\u2019entreprise : 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\u2019obligation l\u00e9gale de ce qui rel\u00e8ve de la politique sociale de l\u2019employeur.<\/p>\n\t\t\n<\/div>\n\n<\/div>\n

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03<\/p>\n\t\t

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Reimbursements and miscellaneous deductions\u00ab heading\u00bb<\/h3>\n\t\t\t\t\t

This third group includes non-contributory variable elements: luncheon vouchers, transport costs, and other one-off reimbursements or deductions.<\/p>\n\t\t\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n

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D\u00e9cideurs RH : My TO DO LIST By G.A.C.<\/h2>\n\t\t
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To do list - Actions to be taken before January 1, 2027<\/p>\n\t\t

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\u2713<\/p>\n\t\t

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Payroll information systems<\/h3>\n\t\t\t\t\t

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\u2019\u00e9ch\u00e9ance \u2014 un point de vigilance contractuel \u00e0 anticiper.<\/p>\n\t\t\n<\/div>\n\n<\/div>\n

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\u2713<\/p>\n\t\t

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Calculation of the net social amount<\/h3>\n\t\t\t\t\t

La r\u00e9forme clarifie quelles cotisations entrent dans le calcul du montant net social. Les \u00e9quipes paie devront s\u2019assurer que leur param\u00e9trage est align\u00e9 sur cette d\u00e9finition l\u00e9gale, sous peine d\u2019inexactitudes dans les d\u00e9clarations sociales.<\/p>\n\t\t\n<\/div>\n\n<\/div>\n

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\u2713<\/p>\n\t\t

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Employee communications<\/h3>\n\t\t\t\t\t

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.<\/p>\n\t\t\n<\/div>\n\n<\/div>\n

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\u2713<\/p>\n\t\t

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Contractual obligations<\/h3>\n\t\t\t\t\t

Certaines conventions collectives ou accords d\u2019entreprise 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.<\/p>\n\t\t\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n

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The simplified bulletin: a law passed yesterday but a reality today<\/h2>\n\t\t\t\t\t

Avec l\u2019adoption d\u00e9finitive de la SVE law simplification of economic life<\/strong>, le nouveau format est d\u00e9sormais inscrit dans la loi. Les entreprises disposent d\u2019un peu moins d\u2019un an pour adapter leurs outils, leurs param\u00e9trages et leurs processus de paie.<\/p>\n\t\t\t\t\t

L\u2019objectif 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>\n\t\t

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Key issues and points to remember<\/p>\n\t\t\t\t\t

La loi SVE transforme le bulletin de paie en un document standardis\u00e9, lisible et hi\u00e9rarchis\u00e9. Pour les d\u00e9cideurs RH, l\u2019enjeu n\u2019est pas seulement technique : c\u2019est aussi une opportunit\u00e9 de moderniser la relation avec les salari\u00e9s sur un document qui cristallise souvent incompr\u00e9hensions et m\u00e9fiance. L\u2019\u00e9ch\u00e9ance du 1er janvier 2027 est courte \u2014 les chantiers de mise en conformit\u00e9 doivent d\u00e9marrer maintenant.<\/p>\n\t\t\n<\/div>\n

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Besoin d\u2019un 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\u2019\u00e9ch\u00e9ance de 2027.<\/p>\n\t\t\t\t\t\n\tMake an appointment\n<\/a>\n\t\t\n<\/div>\n\t\t\t

Source:<\/strong> Loi de simplification de la vie \u00e9conomique (SVE), adopt\u00e9e d\u00e9finitivement par l\u2019Assembl\u00e9e nationale et le S\u00e9nat les 14-15 avril 2026.<\/p>\n\t\t\n<\/div>\n

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FAQ - Simplified payslip<\/h2>\n\t\t
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When will the new simplified payslip be mandatory?<\/h3>\n\t\t\t\t\t

The new 15-line format will apply to all companies, regardless of size, from January 1, 2027.<\/p>\n\t\t\n<\/div>\n

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What is the net social amount and how is it calculated in the new bulletin?<\/h3>\n\t\t\t\t\t

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.<\/p>\n\t\t\n<\/div>\n

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Do companies have to change their payroll software before 2027?<\/h3>\n\t\t\t\t\t

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\u2019anticiper d\u00e8s maintenant les mises \u00e0 jour n\u00e9cessaires aupr\u00e8s de votre \u00e9diteur de solution paie.<\/p>\n\t\t\n<\/div>\n\n<\/div>\n\n<\/div>\n

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Need help preparing your HR policies for the reform of the pay slip?<\/h2>\n\t\t\t\t\t

Les experts G.A.C. Group vous aident \u00e0 s\u00e9curiser la transition avant l\u2019\u00e9ch\u00e9ance de 2027.<\/p>\n\t\t

\n \t\t\t\n\tTalk to an expert\n<\/a>\n\t\t\t\t\t\n\tDiscover our offer\n<\/a>\n\t\t\n<\/div>\n\n<\/div>\n\n<\/div>\n
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Contents<\/p>\n\t\t\t\t\t

\n\t\tNew format: 3-block model\n\t<\/a><\/p>\n\t\t\t\t\t

\n\t\tG.A.C. checklist for HR decision-makers\n\t<\/a><\/p>\n\t\t\t\t\t

\n\t\tChallenges and timetable for the SVE Act\n\t<\/a><\/p>\n\t\t\t\t\t

\n\t\tFrequently Asked Questions\n\t<\/a><\/p>\n\t\t\n<\/div>\n

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Pr\u00e9parer la paie 2027 avec G.A.C.<\/h3>\n\t\t\t\t\t\n\tMake an appointment\n<\/a>\n\t\t\t\t\t

\u00c0 lire aussi<\/p>\n\t\t

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\n\t\tSocial security audit\n\t<\/a><\/p>\n\t\t\t\t\t

\n\t\tDSN : conformit\u00e9 & pilotage\n\t<\/a><\/p>\n\t\t\t\t\t

\n\t\tDossier sp\u00e9cial paie et cotisations sociales : le bilan du 1er semestre 2026\n\t<\/a><\/p>\n\t\t\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\t\t<\/div>","protected":false},"excerpt":{"rendered":"

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_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. 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