Company net amount. Remember this new information. From the month of July, whether you are a civil servant or an employee in the private sector, this formula will be visible on your payslips. Here is what will change on your payslips.
For the first time, the French who need it, will see each month on their payslipTHE exact amount to declare to request the RSA or the activity bonusdeclared the Minister of Solidarity Jean-Christophe Combe in a press release issued a few months ago, on the day of publication in the Official newspaper of one stop fixing the new wordings for your payslips. This concrete daily progress is an essential milestone on the way to solidarity at the source, a project aimed at streamlining and automating the payment of the RSA, the activity bonus and other allowances.
According to the most recent studies by the DREES, around one household in three eligible for the RSA forgets to claim it from the CAF and, with regard to low salaries, around a third of eligible households would miss out on the activity bonus. A monthly aid which still reaches 181 euros on average, for the more than 4 million current beneficiaries. This phenomenon of non-use of aid can exceed 30%, reaffirms once again the DREES in a study published in April 2023.
RSA, activity bonus and APL: when an automatic payment for all?
New bulletin: what changes on July 1, 2023
The main novelty is primarily aimed at the beneficiaries and potential beneficiaries of the activity bonus: the appearance of a new section entitled net corporate amount. A statement that will become mandatory for public or private employers – from July 1, 2023.
Small salary: What minimum income to be entitled to the CAF activity bonus?
Extract from the new payslip
Source: Judgment of January 31, 2023 (…) fixing the wordings, the order and the grouping of the information appearing on the payslip (…).
The net corporate amount is the net income after deduction of all compulsory social contributions (1): it corresponds to the sum of all your gross remuneration (bonuses, overtime, certain benefits in kind, severance pay, profit-sharing or participation received in cash, etc.) from which social security contributions are subtracted. A shade that looks technical but should serve as a new benchmark for declaration of quarterly resources carry out the CAF for activity bonus or RSA requests.
A new common reference for all employees regardless of their status, branch or company, as explained by the Social Security in its bulletin (BOSS), where the decision published in the Official newspaper of February 7, 2023.
This amount usually declared to benefit from certain additional income such as the activity bonus or replacement income such as the RSA was not directly available to employees, explains Social Security.
The display of this amount on payslips from July 2023 will thus simplify the procedures for recipients who will no longer have to perform any calculations. All they have to do is declare the aggregate of the net social amounts that will have been sent to them. by their different employers, in the case of multiple jobs. The net social amount appearing on your pay slip will always be that valid for the month concerned: no accumulation of net amounts paid over several months should be displayed on the payslip, specifies the Ministry of Labour.
Main interest of this new mention on the bulletin, therefore: to simplify the declaration of resources to the CAF or the MSA fund. And avoid mistakes amounts declared.
Net social amount: what must change in 2024
Second step of this project to allow to go towards the solidarity source promised by the government: an automatic transmission of this net social amount to the CAF. From 2024, employers will have to declare the “net social amount” of their employees to the authorities, as is already the case for the “net taxable amount”, detailed by Social Security. Result: This amount will be communicated directly to the CAF for each income paid by employers and social organizations.
CAF: how will these new features help you with your requests?
If you are a beneficiary (or if you forget to claim the activity bonus), this automation will allow you to find on the public portal mesdroitssociaux.fr the total amount of [vos] social net incomeadds Social Security.
APL, alloc’, RSA… Discover all the social aid to which you are entitled
Income tax: are the 2022 changes maintained?
Yes. You may have already forgotten, but the year 2022 has already marked significant changes on your pay slip. Must appear there:
- THE amount of net taxable salary,
- the amount of income tax deducted at source,
- THE amount of overtime or additional hours exempt from taxation.
These novelties are not deleted. And you will always find the Net pay before income tax And Net pay to employee. On the other hand, in order to facilitate the reading of the bulletin, the mentions personalized or non-personalized rates which appeared during the reform of the deduction at source may disappear in order not to overload the information bulletin: The model no longer provides for this mention inherited from the implementation of the deduction at source of the tax, but its display remains possible, specifies the Minister of Labor in a very detailed questions and answers on this new newsletter.
New bulletin: where will the amount paid into your bank account be indicated?
The lower part of your report, under the brand new net social amount, has changed little, apart from the deletion of some information relating to withholding tax. You will therefore find the amount after tax in the usual place.
Other, more discreet developments by 2025
The judgment published on February 7 in Official newspaper also provides for adaptations of the payslip which will have to be put in place no later than 2025, explains Social Security. Among them: more readable and hierarchical wordings; separation of mandatory social security contributions common to employees and optional contributions and harmonization of the display of certain benefits, reimbursements and deductions or the deletion of certain information deemed superfluous.
Salary slip: paper or digital?
Again, this does not change. By default, the employer transmits the “paper” payslip to his employee, recalls the Minister of Labour. He can carry out a dematerialized transmission, but must indicate to the employee the conditions under which the latter can access his payslip. The employee can oppose, at any time, the dematerialized transmission.
Lost ballots? Your employers must keep a duplicate, paper or digital, for a period of 5 years.
(1) In detail, to go back to the explanation of the Minister of Labour: The net social amount is made up of all the gross sums corresponding to the remuneration and replacement income paid by employers to their employees (salaries, bonuses, remuneration of overtime, benefits in kind, severance pay, etc.), less the contributions and social security contributions applicable to them.