Changes to the French pay slip: The social net amount
From July 2023, employers in France will be obliged to display the "Social Net Amount" (Montant Net Social-MNS) on pay slips, and will have to declare it in the Nominative Social Declaration (Déclaration Sociale Nominative-DSN) from 2024. The social net amount will also appear on social security benefit statements from January 2024.
How is the social net amount calculated?
The social net amount is the result of the following calculation:
Why is the social net amount introduced?
In the first instance, it will make it easier for recipients of the RSA (Revenu de Solidarité Active) and the activity allowance to complete their formalities: the social net amount corresponds to the income to be declared, without any additional calculation on their part, in order to gain access to the RSA or the activity allowance. Eventually, the social net income will also apply to other benefit claims, for which it will be sufficient to declare this single amount.
What is the timetable for implementation?
- The display of the social net amount on a dedicated line of the pay slip is compulsory from July 2023.
- In the DSN, the social net amount (MNS) will figure of a specific heading from 2024, which will have to be systematically filled in for all employees.
- From July 2023 to December 2024, as a transitional measure, it will be possible to use an adapted payslip model, derived from the current model with a simple addition of the social net amount.
- By January 2025 at the latest, employers will be required to issue employees with payslips that comply with a new model.
What does this mean for you as an employer in France?
If your French employees' pay is processed by RFN, you don't need to do anything. We'll make sure the pay slip is amended and the other formalities are completed. In addition, your employees will receive an explanatory letter with their July pay slip.
If you have any questions or require further information, please do not hesitate to contact your contact person within RFN or send us an e-mail at actua@rfn.fr.