A new line item will feature on the payslip with effect from 1 July 2023 : the « net social amount ». The objective of this new line item is to simplify formalities for employees who are eligible for some social benefits, accordingly facilitating access to such assistance, but also limiting fraud. With effect from 2024, this amount will be automatically reported to the social welfare organisations via the nominative social security statement.
What is the « Net social amount » ?
The « Net social amount » is intended to identify employee reference income to be taken into account to determine eligibility or to calculate the amount of some social benefits. In this respect, it constitutes a common reference for all employees regardless of their status, their branch or their company, with a view to simplifying their formalities with social welfare organisations.
Accordingly, employees will no longer need to do any calculations relating to their salaried income, it will
suffice for them to report the total net social amounts shown on the payslip.
At first, this reference amount will be used for RSA income support and the income support bonus, and in the future it will also concern other benefits such as family allowance or housing benefits.
The addition of the « Net social amount » on a dedicated line on the payslip will be mandatory with
effect from 1 July 2023 (for all income paid with effect from 1 July 2023). From this date on and up to 31 December 2014, the current payslip template will be adapted to feature this line item. Accordingly, recipients will be able to report the « Net social amount » submitted by their employer in their quarterly income statement. With effect from 1 January 2024, reporting the « Net social amount » via the nominative social security statement will be mandatory for all employees. The amount will consequently be directly reported to the social welfare organisations. Recipients may go to the mesdroitssociaux.gouv.fr website to view the total amount of their net social income. Please note that the authorities recommend adding the name of this portal on payslips.
With effect from 1 January 2025, a new template payslip with a revised structure should be implemented
(separating mandatory employee social security contributions and optional contributions ; harmonising information on some benefits, reimbursements or deductions, deleting some information).
Please note that it will be possible to switch to this new template before this date.
Calculation of the « Net social amount »
The « Net social amount » is equal to the difference between :
- The total amounts corresponding to the sums, and related benefits and fringe benefits in kind or in cash, payable in return for or on the occasion of work, activity or performance of an elected office or position, and all sums intended to compensate loss of earned income, paid in any form and under any name,
- And the total amount of legal or contractual social security and other contributions payable by the employee.
The first component of the « Net social amount » corresponding to all types of income paid by the employer, regardless of their tax and social security liability on these amounts (see tables below).
This consequently includes :
- The gross salary subject to contributions, but also income exempt from contributions such as the value-sharing bonus, internship income or termination compensation,
- Replacement income paid by the employer such as partial unemployment benefits or unemployment benefits due to poor weather, with the exception of social security allowances, even in event of subrogation,
- Employer contributions funding additional social protection (additional pension or contingency plans), with the exception of employer contributions funding healthcare cover (additional healthcare plan).
The second component of the « Net social amount », to be deducted from the gross amount, corresponds to :
- Employee social security contributions (social security, AGIRC-ARRCO additional pension, unemployment benefits, employee contributions for sickness cover specific to Alsace-Moselle, CSG tax, CRDS tax, etc.),
- Including employee contributions funding healthcare cover (additional healthcare plan),
- But to the exclusion of employee contributions for additional social protection (additional pension and contingency plan).
The « Net social amount » is linked to the salary payment date and not the period of employment (in event of salary adjustments). Seizures on income are not deducted from the « Net social amount ».
The « Net social amount » is equal to ❶ – ❷ + ❸
Reminder : the value ❶ includes, in particular, the value-sharing bonus exempt from social security contributions, termination compensation, legal partial unemployment benefits, unemployment benefits due to poor weather, etc.
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