“Net corporate amount”. This mention will upset your pay slip for July. It is used in particular to avoid errors in reporting to the CAF, for RSA requests or activity bonuses. Here are 7 questions about what will change with this new payslip.
1 – Will all payslips change?
Yes. It’s the law. More specifically, a decree published in Official newspaper of 7 February last modifies the information that must appear in a payslip by integrating the ” net corporate amount “. This statement is now mandatory for public and private employers. It will appear a few lines above the “net amount payable before tax”.
Extract from the new payslip
Source: Order of January 31, 2023 (…) setting the wording, order and grouping of the information appearing on the payslip (…).
Salary: this new payslip will help you receive the CAF bonus from July
2 – When will the “net social amount” appear on your slips?
As of July 1, this is the rule. Before ? In theory, it was possible. In fact, few payslips where this new feature appeared in the spring: “With some exceptions, it will be visible to everyone on the end of July payslips “, explains Estelle Trichet, co-head of the social work group of Walter France, network of chartered accountants. Why not before? “We are dependent on our payroll tool, which will be up to date in July. Certain details necessary to establish the pay slips were only given by the Ministry of Labor on May 4, 2023.
3 – What is this “net social amount”?
Simplified summary: your gross salary + the various bonuses or possible benefits – social security contributions. The Social Security version, in its bulletin (BOSS): a new “common reference for all employees regardless of their status, branch or company”.
“This amount can therefore potentially be higher than the taxable net”
More concretely ? Compared to your usual net salary, “we add, for example, the profit-sharing paid, the bonus for sharing the value [PPV, la “prime Macron”, NDLR], etc., elements which are not normally subject to contributions and concerning the PPV in particular not taken into account in the taxable net. This amount can therefore potentially be higher than the taxable net”, explains Estelle Trichet.
Macron bonus, profit-sharing, employee savings… Everything that the future law will change value sharing
4 – How will this new amount be useful to you?
“Between the social net, the tax net … This makes one more mention”, regrets Estelle Trichet, of Walter France, judging that the “new payslip” has “nothing clarified or simplified at all”.
“Between the social net, the fiscal net… This makes one more mention”
In concrete terms, what is this “net social amount” for? “The most obvious usefulness concerns employees eligible for the activity bonus “, answers Estelle Trichet, the activity bonus being a monthly supplement of more than 180 euros on average for nearly 5 million French people. “Today I don’t see any others.” If you are a CAF beneficiary for the RSA or the activity bonus, it will be this amount that you will have to report on your quarterly declaration of resources (DTR).
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5 – Application for an activity bonus: why was a unified salary necessary?
Because of the multiple reporting errors on the activity bonus and RSA requests sent to CAF: ” The resource filling problem is widespread: it’s huge! “, confirms Servane Martin, project manager for the family branch and Cnaf delegation to Unaf (National Union of Family Associations).
“The social net amount is becoming more and more essential to secure the calculations”
“The forms are incredibly complex. Indeed, to date, we do not know what to refer to concerning the amounts to be reported on the application forms”, supports Servane Martin, who recalls: “The Court of Auditors has not certified the accounts of the family branch of the Cnaf because there are too many errors (almost a quarter of the files) on the RSA, the activity bonus, etc. Consequently, “the social net amount becomes more and more essential to secure the calculations”.
Activity bonus: why its payment by CAF is not yet automatic
6 – When will you have to change your CAF reporting habits?
Now. The amount of resources to declare each quarter to your CAF for the activity bonus or the RSA will now have to be based on your net social amount. Will CAF change its educational documents in this direction? Suspense. Solicited by MoneyVox, the Cnaf refers to the Ministry of Solidarity for any request relating to the net social amount.
“In 2024, this amount will be communicated directly to the CAF for each income paid by employers and social organizations”
Because the evolution of this summer 2023 is only a springboard towards the 2024 stage : “In 2024, this amount will be communicated directly to the CAF for each income paid by employers and social organizations, underlines Social Security. Beneficiaries will therefore be able to go to mesdroitssociaux.fr to consult the total amount of their net social income. “The summer novelty of 2023 should remain discreet, guesses Servane Martin, from Unaf: “the objective remains pre-filling”.
I’next step will be the pre-filling of CAF forms for the RSA and the activity bonus. When ? “There is talk of a test phase in around ten territories in 2024, then of a generalization by 2025 », Details the Ministry of Solidarity.
RSA and activity bonus: when will the CAF forms be pre-filled?
7 – Is pre-filling used to simplify your life, to avoid errors, to fight against fraud or to fight against non-use of aid?
From one ministry to another, the stated objective is not the same. Côté Bercy, Gabriel Attal, in a press release in June 2023: pre-filling should make it possible to “drastically reduce calculation errors and fraudulent declarations”.
On the side of the Ministry of Solidarity, Jean-Christophe Combe: “The application and renewal forms will be pre-populated from the information declared by the companies, and the recipients will only have to validate them”, with the stated objective of combating the non-use of the activity bonus, thatone-third of eligible people would waive claim.
“The objective is above all to fight against errors”
For Servane Martin, of Unaf, the creation of the net social amount and the future pre-filling of CAF forms are part of these different objectives. But in the following order: “First secure the data, the right amount and only then facilitate access to the law and fight against fraud. The objective is above all to fight against errors. She insists: “There are a number of undue payments, reminders… but without fraud! Just because recipients do not understand what to declare. »
A constantly changing payslip
Little by little, discreet changes… After the appearance of the social net amount this summer, get ready for “a new model of report on January 1, 2025”, underlines Estelle Trichet, of Walter France: “What will be deleted ? In particular mentions of exemption or reduction of contributions: lines which were no longer used for anything. »