In short:
- A French payslip must be given to every employee when the salary is paid.
- It can be issued electronically, unless the employee objects.
- It must not mention the exercise of the right to strike or staff representative duties.
- Failure to issue it is punishable by a fine of up to 450 euros per payslip.
French payslip: an obligation for every employee
The French payslip (bulletin de paie) is given to the employee when the salary is paid. The rules are set out in Articles L3243-1 to L3243-5 of the Labour Code.
Paper or electronic
The employer can issue the payslip electronically. The employee can object and ask for a paper version.
Mandatory information
| Section | Content |
|---|---|
| Identification | Employer, employee, APE code and SIRET number, applicable collective agreement, job held |
| Working time | Period and number of hours, overtime and rates applied |
| Pay | Gross pay, bonuses, dates and amount of paid leave |
| Contributions | Contributions grouped by risk: health, workplace accidents, pension, family, unemployment, exemptions, total paid by the employer |
| Net social amount | Income after deduction of mandatory social contributions (in force since 1 July 2023) |
| Net pay and tax | Net pay before tax, base and amount of tax withheld at source, net amount paid |
| Final statements | Payment date, reference to the dedicated Service-Public section, statement encouraging the employee to keep the payslip indefinitely |
Payslip data feeds the monthly DSN (nominative social declaration).
Prohibited information
The payslip must not show:
- the exercise of the right to strike;
- staff representation activity.
Delegation hours appear on a separate sheet.
Retention and disputes
- The employer keeps a copy of payslips for 5 years.
- Employees are encouraged to keep their payslips indefinitely.
- The employee has 3 years to challenge a payslip before the labour court (conseil de prud’hommes).
Checking a payslip in 4 steps
- Check the identification, the collective agreement and the job.
- Compare the hours paid with actual working time.
- Check benefits such as the employer’s share of meal vouchers.
- Anticipate the indicators provided for by the pay transparency reform.
Electronic payslips: the rules to know
Electronic delivery follows a few precise rules, set out by Service-Public.
- Informing the employee: the employer tells the employee how the payslip is made available.
- Right to refuse: the employee can refuse the paperless version, simply by telling the employer.
- Retention in the company: the employer keeps a copy, on paper or in electronic form, for 5 years on its premises. Beyond that, payslips may no longer be directly accessible in the company, but they must not be deleted.
- Long-term availability: the electronic payslip remains available for 50 years from its issue, or until 6 years after the employee retires.
- Access: paperless payslips are accessible through the personal activity account (compte personnel d’activité), under the decree of 16 December 2016.
Frequently asked questions
What information is mandatory on a French payslip?
A French payslip must identify the employer and the employee, state the applicable collective agreement, the job held, the period and number of hours worked, gross pay, social contributions grouped by risk, the net social amount, net pay before tax, income tax withheld at source and the payment date.
What information is prohibited on a French payslip?
The payslip must not mention the exercise of the right to strike or staff representation duties. Delegation hours appear on a separate document.
What does an employer risk by not issuing a payslip?
The employer faces a fine of up to 450 euros per payslip not issued, as well as damages. The employee has 3 years to challenge a payslip.
Sources
- Service-Public, Fiche de paie, guide consulted on 4 October 2026.
- CNIL, Les règles pour la gestion du personnel, page consulted on 4 October 2026 (payslips kept for 5 years).