{"id":26058,"date":"2024-09-11T10:38:06","date_gmt":"2024-09-11T09:38:06","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=26058"},"modified":"2025-05-14T10:51:55","modified_gmt":"2025-05-14T09:51:55","slug":"guide-bulletin-paie","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/paie\/guide-bulletin-paie","title":{"rendered":"Le guide complet du bulletin de paie"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26058\" class=\"elementor elementor-26058\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e9d1cf e-flex e-con-boxed e-con e-parent\" data-id=\"2e9d1cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50d68da elementor-widget elementor-widget-text-editor\" data-id=\"50d68da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Un bulletin de salaire n\u2019est pas un simple \u201cpapier\u201d, il s\u2019agit d\u2019un document cl\u00e9 dans la <\/span><a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/paie\/gestion-paie\"><span style=\"font-weight: 400;\">gestion de la paie<\/span><\/a><span style=\"font-weight: 400;\"> d\u2019une entreprise. \u00c0 la fois justificatif de paiement et preuve formelle d\u2019une activit\u00e9 professionnelle, il sert de r\u00e9f\u00e9rence pour le calcul des droits sociaux et de garantie pour l\u2019employ\u00e9 quant \u00e0 la transparence de sa r\u00e9mun\u00e9ration.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Pourtant, malgr\u00e9 sa familiarit\u00e9, la fiche de paie demeure souvent complexe \u00e0 d\u00e9chiffrer. Que vous soyez salari\u00e9 ou employeur, cet article vous apportera les cl\u00e9s pour comprendre sa composition, d\u00e9couvrir les mentions obligatoires qu\u2019elle doit inclure, ainsi que les r\u00e8gles entourant sa cr\u00e9ation et sa conservation. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-554f597 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"554f597\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tSommaire\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__554f597\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__554f597\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__554f597\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee3bf32 elementor-widget elementor-widget-heading\" data-id=\"ee3bf32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bulletin de paie : Qu\u2019est-ce que c\u2019est et \u00e0 quoi \u00e7a sert ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb2e849 elementor-widget elementor-widget-text-editor\" data-id=\"cb2e849\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Un employeur a l\u2019obligation de fournir \u00e0 chaque salari\u00e9 une fiche de paie, lors du versement de r\u00e9mun\u00e9ration, en guise de justificatif de paiement.<\/span><\/p><p><span style=\"font-weight: 400;\">Ce document doit \u00eatre d\u00e9livr\u00e9 \u00e0 tous les employ\u00e9s de l\u2019entreprise quel que soit le type de contrat de travail (CDI, CDD, apprentissage, etc), l\u2019emploi occup\u00e9, la position hi\u00e9rarchique ou le niveau de r\u00e9mun\u00e9ration.<\/span><\/p><p><span style=\"font-weight: 400;\">Le bulletin de paie est un \u00e9l\u00e9ment de preuve aussi bien pour le salari\u00e9 que pour l\u2019employeur : il est le justificatif d\u2019un travail effectif et d\u00e9clar\u00e9. Il permet \u00e9galement au salari\u00e9 de v\u00e9rifier que le salaire vers\u00e9 est juste par rapport \u00e0 son temps de travail, ses absences ou encore ses cong\u00e9s pay\u00e9s sur la p\u00e9riode concern\u00e9e.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c793199 elementor-widget elementor-widget-heading\" data-id=\"c793199\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment lire un bulletin de paie ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9433ded elementor-widget elementor-widget-text-editor\" data-id=\"9433ded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Comprendre sa fiche de paie peut s\u2019av\u00e9rer bien plus facile qu\u2019il en a l\u2019air. Pour faciliter la lecture, nous allons diviser le document en 7 grandes parties :<\/span><\/p><ol><li><span style=\"font-weight: 400;\">Les \u00e9l\u00e9ments d\u2019information concernant l\u2019employeur et le salari\u00e9, situ\u00e9s en haut de la page.<\/span><\/li><li><span style=\"font-weight: 400;\">Les premi\u00e8res lignes du bulletin de salaire concernent la r\u00e9mun\u00e9ration brute et les diff\u00e9rents avantages : prime d\u2019anciennet\u00e9, avantages en nature, heures suppl\u00e9mentaires, primes exceptionnelles, p\u00e9riode de cong\u00e9s pay\u00e9s.<\/span><\/li><li><span style=\"font-weight: 400;\">Le plus gros bloc liste toutes les taxes et cotisations sociales pay\u00e9es par l\u2019employeur et le salari\u00e9.<\/span><\/li><li><span style=\"font-weight: 400;\">Appara\u00eet enfin la r\u00e9mun\u00e9ration nette per\u00e7ue, dont le montant doit correspondre au montant vers\u00e9 sur votre compte bancaire.<\/span><\/li><li><span style=\"font-weight: 400;\">Un encadr\u00e9 mentionne votre imp\u00f4t sur le revenu (base, taux et montant), depuis la mise en place du pr\u00e9l\u00e8vement \u00e0 la source au 1<\/span><span style=\"font-weight: 400;\">er<\/span><span style=\"font-weight: 400;\"> janvier 2019.<\/span><\/li><li><span style=\"font-weight: 400;\">La rubrique des cumuls annuels des montants de pr\u00e9l\u00e8vement \u00e0 la source, du net imposable et du net des heures compl\u00e9mentaires et suppl\u00e9mentaires exon\u00e9r\u00e9es.<\/span><\/li><li><span>Le compteur des cong\u00e9s pay\u00e9s acquis et pris sur les p\u00e9riodes N-1 et N.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea3bb09 elementor-widget elementor-widget-heading\" data-id=\"ea3bb09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quelles sont les mentions obligatoires \u00e0 int\u00e9grer dans le bulletin de paie ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0209928 elementor-widget elementor-widget-text-editor\" data-id=\"0209928\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Malgr\u00e9 l\u2019entr\u00e9e en vigueur du bulletin de salaire simplifi\u00e9, ce dernier doit toujours faire figurer certaines mentions obligatoires<\/span><b>, <\/b><span style=\"font-weight: 400;\">fix\u00e9es par la loi. Elles peuvent \u00eatre regroup\u00e9es en 5 cat\u00e9gories.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-444b320 elementor-widget elementor-widget-heading\" data-id=\"444b320\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Identit\u00e9 de l\u2019employeur<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd6340f elementor-widget elementor-widget-text-editor\" data-id=\"fd6340f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le bulletin de paie inclut le nom\/d\u00e9nomination de l\u2019entreprise, l\u2019adresse de l\u2019entreprise, le num\u00e9ro de SIREN, le code APE\/NAF et la convention collective applicable.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4759b3 elementor-widget elementor-widget-heading\" data-id=\"a4759b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Identit\u00e9 du salari\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-930ecaa elementor-widget elementor-widget-text-editor\" data-id=\"930ecaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Une fiche de paie mentionne toujours le nom et pr\u00e9nom, l\u2019adresse postale, le num\u00e9ro de s\u00e9curit\u00e9 sociale, la date d\u2019anciennet\u00e9 sur le bulletin de paie, la date de d\u00e9but du contrat de travail. Elle doit \u00e9galement indiquer l\u2019emploi, la qualification professionnelle du salari\u00e9, et sa position dans la classification conventionnelle.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-159d4c1 elementor-widget elementor-widget-heading\" data-id=\"159d4c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Temps de travail et r\u00e9mun\u00e9ration<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3b389b elementor-widget elementor-widget-text-editor\" data-id=\"a3b389b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Plusieurs \u00e9l\u00e9ments d\u00e9taillant le paiement du salaire doivent figurer sur le bulletin de paie :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">r\u00e9mun\u00e9ration brute du salari\u00e9,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">nombre d\u2019heures de travail, distinguant les heures au taux normal des heures major\u00e9es,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">taux des cotisations et contributions sociales \u00e0 la charge du salari\u00e9 avant d\u00e9duction des exon\u00e9rations et exemptions,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">nature et montant des autres versements et retenues : tickets restaurant, frais de transport, etc.,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">montant net per\u00e7u par le salari\u00e9 et date de paiement,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">dates de cong\u00e9 et montant de l\u2019indemnit\u00e9 de cong\u00e9s pay\u00e9s,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">absences pour maladie et montant des IJSS.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93d3659 elementor-widget elementor-widget-heading\" data-id=\"93d3659\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les cotisations et contributions sociales <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49f8877 elementor-widget elementor-widget-text-editor\" data-id=\"49f8877\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Chaque fiche de paie doit pr\u00e9voir une ligne par cotisation sociale, indiquer son taux, son montant, son assiette, ainsi que la personne qui la finance (salari\u00e9 ou employeur).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Le bulletin de paie d\u00e9taille le(s) :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">montant des diff\u00e9rentes cotisations sociales : sant\u00e9, accidents du travail et maladies professionnelles, retraite, famille et ch\u00f4mage;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">montant des exon\u00e9rations et exemptions de cotisations et contributions sociales,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">montant total vers\u00e9 par l\u2019employeur,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">exon\u00e9rations et all\u00e8gements li\u00e9s \u00e0 la suppression des cotisations ch\u00f4mage et maladie.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-19faea3c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"19faea3c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-238b2e4e\" data-id=\"238b2e4e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45e39b50 elementor-widget__width-initial elementor-absolute e-transform elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"45e39b50\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;_transform_scale_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;0.5&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"88\" height=\"88\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/02\/ico-glass.svg\" class=\"attachment-full size-full wp-image-18790\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35da93b4 elementor-widget elementor-widget-text-editor\" data-id=\"35da93b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\ud83d\udca1 <\/span><b>Bon \u00e0 savoir<\/b><\/p><p><i><span style=\"font-weight: 400;\">Depuis 2019, la r\u00e9duction de cotisations salariales sur les heures suppl\u00e9mentaires et compl\u00e9mentaires doit appara\u00eetre sur le bulletin de paie.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-df73d64 e-flex e-con-boxed e-con e-parent\" data-id=\"df73d64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62d71a1 elementor-widget elementor-widget-heading\" data-id=\"62d71a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mentions relatives au salaire net \u00e0 payer et au salaire net imposable <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7781685 elementor-widget elementor-widget-text-editor\" data-id=\"7781685\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le bulletin de paie inclut le montant du salaire \u00ab net \u00e0 payer avant imp\u00f4t sur le revenu \u00bb, la base de calcul pour le pr\u00e9l\u00e8vement \u00e0 la source, le salaire net apr\u00e8s imp\u00f4t, la date de paiement et le mode de versement.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-76c1f9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76c1f9b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-80a32c5\" data-id=\"80a32c5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e892b03 elementor-widget__width-initial elementor-absolute e-transform elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"e892b03\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;_transform_scale_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;0.5&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"88\" height=\"88\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/02\/ico-glass.svg\" class=\"attachment-full size-full wp-image-18790\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11e1cef elementor-widget elementor-widget-text-editor\" data-id=\"11e1cef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\ud83d\udca1 <\/span><b>Bon \u00e0 savoir<\/b><\/p><p><i><span style=\"font-weight: 400;\">Depuis le 1er juillet 2023, l\u2019employeur doit faire figurer sur le bulletin de paie le montant net social. Cette ligne et la valeur associ\u00e9e doivent \u00eatre affich\u00e9es dans une police dont le corps de caract\u00e8re est au moins \u00e9gal \u00e0 1,5 fois celui utilis\u00e9 pour les autres lignes du bulletin de paie.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-3aa9277 e-flex e-con-boxed e-con e-parent\" data-id=\"3aa9277\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-438c97d elementor-widget elementor-widget-heading\" data-id=\"438c97d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Autres mentions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f679f6 elementor-widget elementor-widget-text-editor\" data-id=\"4f679f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La mention de la rubrique d\u00e9di\u00e9e au bulletin de paie sur le site service-public.fr,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la mention indiquant que le bulletin de paie doit \u00eatre conserv\u00e9 sans limitation de dur\u00e9e,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le nombre d\u2019heures indemnis\u00e9es en cas d\u2019activit\u00e9 partielle. <\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2d60ba elementor-widget elementor-widget-heading\" data-id=\"e2d60ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quelles sont les r\u00e8gles en mati\u00e8re de cr\u00e9ation de bulletins de paie ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e2bf2b elementor-widget elementor-widget-heading\" data-id=\"8e2bf2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les modalit\u00e9s de remise du bulletin de paie<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e3f9c6 elementor-widget elementor-widget-text-editor\" data-id=\"5e3f9c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Depuis le 1er janvier 2017, les entreprises ont le choix de d\u00e9livrer une fiche de paie sous format papier ou en version num\u00e9rique. Le salari\u00e9 peut refuser de recevoir son bulletin de salaire de mani\u00e8re d\u00e9mat\u00e9rialis\u00e9e, il doit alors en faire part \u00e0 son employeur.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Toute entreprise ayant recours au bulletin de paie d\u00e9mat\u00e9rialis\u00e9 conserve une obligation de disponibilit\u00e9 et de confidentialit\u00e9 des donn\u00e9es. Elle doit pouvoir garantir la conservation s\u00e9curis\u00e9e des documents \u00e9lectroniques, pour ses salari\u00e9s et en cas de <\/span><span style=\"font-weight: 400;\">contr\u00f4le des fiches de paie.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef1612e elementor-widget elementor-widget-heading\" data-id=\"ef1612e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Le d\u00e9lai de remise du bulletin de paie<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-547f094 elementor-widget elementor-widget-text-editor\" data-id=\"547f094\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le Code du Travail ne dicte pas de d\u00e9lai l\u00e9gal de remise du bulletin de salaire aux employ\u00e9s.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Toutefois, certaines conditions sont \u00e0 respecter par l\u2019employeur :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la date de d\u00e9livrance du document doit intervenir tous les 30 jours,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019employeur a une obligation de r\u00e9gularit\u00e9 d\u2019un mois \u00e0 l\u2019autre,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la remise du bulletin de paie doit \u00eatre \u00e9troitement li\u00e9e \u00e0 la date de versement des salaires.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Aucune absence du salari\u00e9 ne peut \u00eatre pr\u00e9texte \u00e0 un retard de paiement ou de remise du bulletin de paie. Toute <\/span><span style=\"font-weight: 400;\">remise tardive du bulletin de paie<\/span><span style=\"font-weight: 400;\"> peut exposer l\u2019entreprise \u00e0 une sanction de 450 euros par document concern\u00e9. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b5729f elementor-widget elementor-widget-heading\" data-id=\"4b5729f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Le d\u00e9lai de conservation du bulletin de paie<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2b6128 elementor-widget elementor-widget-text-editor\" data-id=\"a2b6128\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La loi stipule que l\u2019entreprise doit \u00eatre en mesure de fournir une copie de tous les bulletins de salaire de ses employ\u00e9s, sous format papier ou en version num\u00e9rique, pendant une p\u00e9riode de 5 ans dans les fichiers de l\u2019entreprise.<\/span><\/p><p><span style=\"font-weight: 400;\">En cas de transmission d\u00e9mat\u00e9rialis\u00e9e, l\u2019employeur doit pouvoir garantir la disponibilit\u00e9 des bulletins de paie d\u00e9mat\u00e9rialis\u00e9s de ses employ\u00e9s :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">soit pendant une dur\u00e9e de 50 ans ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">soit jusqu\u2019\u00e0 6 ans apr\u00e8s le d\u00e9part \u00e0 la retraite du salari\u00e9.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Chaque salari\u00e9 doit \u00e9galement conserver l\u2019ensemble de ses fiches de paie jusqu\u2019\u00e0 sa retraite. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9723abb cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"9723abb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d865c1b e-con-full e-flex e-con e-child\" data-id=\"d865c1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-377325f0 elementor-widget-mobile__width-initial elementor-absolute elementor-widget elementor-widget-image\" data-id=\"377325f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"850\" height=\"825\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/03\/illu-plant-pola.svg\" class=\"attachment-large size-large wp-image-19764\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1dca8c10 e-con-full e-flex e-con e-child\" data-id=\"1dca8c10\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ae02cab elementor-widget elementor-widget-heading\" data-id=\"7ae02cab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Comment bien g\u00e9rer sa paie ?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-158a54de elementor-widget elementor-widget-text-editor\" data-id=\"158a54de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour g\u00e9rer sa paie au meilleur co\u00fbt, en minimisant le temps qui y est consacr\u00e9, les erreurs et le risque de redressement, d\u00e9couvrez nos recommandations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58f487b2 elementor-widget elementor-widget-button\" data-id=\"58f487b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/info.lucca.fr\/l\/950782\/2024-09-11\/5yf5t3\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Acc\u00e9der aux recommandations<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Un bulletin de salaire n\u2019est pas un simple \u201cpapier\u201d, il s\u2019agit d\u2019un document cl\u00e9 dans la gestion de la paie d\u2019une entreprise. \u00c0 la fois justificatif de paiement et preuve formelle d\u2019une activit\u00e9 professionnelle, il&#8230;<\/p>\n","protected":false},"author":12,"featured_media":29814,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[164],"tags":[],"post_folder":[],"class_list":["post-26058","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-paie"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/26058","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=26058"}],"version-history":[{"count":1,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/26058\/revisions"}],"predecessor-version":[{"id":29815,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/26058\/revisions\/29815"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/29814"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=26058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=26058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=26058"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=26058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}