The Order of 31 January 2023 published in Official Journal of 7 February 2023 lays down the wording, order and grouping of the information which must appear on the salary statement. It introduces a new heading on the pay stub entitled "net social amount".

Mandatory information is evolving to better inform employees about the resources taken into account when calculating their entitlements, to simplify their procedures and to remove unnecessary information.

From 1^er july 2023, the pay slips will have to show a new heading, called ‘net social amount’, which corresponds to the amount of income taken into account for the calculation of certain social benefits such as the activity premium or the RSA. It will allow employees to easily find the resources to be declared to the Caf or the MSA in order to benefit from their rights. This information on the bulletin will simplify the process for recipients who will no longer have to calculate the "net" income to be reported to social organizations and will also reduce the risk of error in the reporting of resources.

This ‘net social amount’ corresponds to net income after deduction of all compulsory social levies.

The decree also simplifies the model pay slips for both employees and employers:

• labels will be more legible and hierarchical;
• compulsory social contributions and contributions deducted from gross earnings to calculate net ‘social’ income will be segregated from contributions to voluntary schemes and other deductions or payments;
• harmonizing the display of certain benefits, refunds or deductions will allow employees to better understand the net amount they receive.

On the other hand, certain information, which had no effect on employees' rights and was complex to calculate, will be deleted, such as the total amount of contribution relief paid by employers.

To view the labels, order, and grouping of information for the new pay advice template, see theorder of 31 january 2023 amending the order of 25 february 2016.