{"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":"2026-07-21T15:56:28","modified_gmt":"2026-07-21T14:56:28","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-de075b4 e-flex e-con-boxed e-con e-parent\" data-id=\"de075b4\" 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-4dd4471 elementor-widget elementor-widget-text-editor\" data-id=\"4dd4471\" 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\u00a0<\/span>\u00ab papier \u00bb<!-- notionvc: 1cc2c533-89d8-44bc-8b0c-bc1b9a48b995 --><span style=\"font-weight: 400;\">, 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&rsquo;une activit\u00e9 professionnelle, il sert de r\u00e9f\u00e9rence pour le calcul des droits sociaux et de garantie pour l&#8217;employ\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&rsquo;elle 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d93699 e-flex e-con-boxed e-con e-parent\" data-id=\"3d93699\" 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-6133792f elementor-widget elementor-widget-heading\" data-id=\"6133792f\" 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\">L'article en 1 minute<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-676bdea elementor-widget elementor-widget-text-editor\" data-id=\"676bdea\" 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 class=\"font-claude-response-body whitespace-normal break-words pl-2\">L&#8217;employeur doit remettre un bulletin de paie \u00e0 chaque salari\u00e9 lors du versement de la r\u00e9mun\u00e9ration, quel que soit le contrat, l&#8217;emploi ou le niveau de salaire.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">Le document se lit en 7 blocs : identit\u00e9s, brut et \u00e9l\u00e9ments de r\u00e9mun\u00e9ration, cotisations, net per\u00e7u, pr\u00e9l\u00e8vement \u00e0 la source, cumuls annuels, compteur de cong\u00e9s.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">Le montant net social est obligatoire depuis le 1er juillet 2023. Il sert de r\u00e9f\u00e9rence unique aux organismes sociaux pour le calcul du RSA et de la prime d&rsquo;activit\u00e9.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">Changement majeur au 1er janvier 2026 : la r\u00e9duction Fillon et les taux r\u00e9duits maladie et allocations familiales ont fusionn\u00e9 dans une r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive unique (RGDU), qui s&rsquo;\u00e9teint \u00e0 3 SMIC.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">Prochaine \u00e9ch\u00e9ance : le mod\u00e8le de bulletin r\u00e9nov\u00e9 devient obligatoire le 1er janvier 2027, apr\u00e8s trois reports successifs. Le mod\u00e8le provisoire reste utilisable jusqu&rsquo;au 31 d\u00e9cembre 2026.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">La remise peut \u00eatre papier ou \u00e9lectronique, la d\u00e9mat\u00e9rialisation \u00e9tant possible par d\u00e9faut sauf opposition du salari\u00e9.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">Conservation : 5 ans minimum pour l&#8217;employeur ; jusqu&rsquo;\u00e0 50 ans ou les 75 ans du salari\u00e9 en cas de d\u00e9mat\u00e9rialisation ; sans limitation de dur\u00e9e, \u00e0 titre de recommandation, pour le salari\u00e9.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">Une remise tardive ou un bulletin non conforme expose \u00e0 une amende pouvant atteindre 2 250 \u20ac par salari\u00e9 concern\u00e9 pour une personne morale.<\/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<div class=\"elementor-element elementor-element-6bebeca7 e-con-full e-flex e-con e-parent\" data-id=\"6bebeca7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a168b06 elementor-widget elementor-widget-heading\" data-id=\"a168b06\" 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\">Allez \u00e0 l'essentiel<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60c53be0 elementor-widget elementor-widget-text-editor\" data-id=\"60c53be0\" 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>Obtenez un r\u00e9sum\u00e9 clair et structur\u00e9 pour rep\u00e9rer rapidement les points cl\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54181506 e-con-full e-flex e-con e-child\" data-id=\"54181506\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-1282fb50 e-con-full e-flex e-con e-child\" data-id=\"1282fb50\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/chat.openai.com\/?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fpaie%2Fguide-bulletin-paie+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68e8821b elementor-widget elementor-widget-image\" data-id=\"68e8821b\" data-element_type=\"widget\" data-e-type=\"widget\" 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\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/chatgpt.svg\" title=\"chatgpt\" alt=\"chatgpt\" loading=\"lazy\" \/>\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-7cfdcdb6 elementor-widget elementor-widget-text-editor\" data-id=\"7cfdcdb6\" 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>Chatgpt<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-1ed5eb4c e-con-full e-flex e-con e-child\" data-id=\"1ed5eb4c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/gemini.google.com\/guided-learning?query=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fpaie%2Fguide-bulletin-paie+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f7f4557 elementor-widget elementor-widget-image\" data-id=\"2f7f4557\" data-element_type=\"widget\" data-e-type=\"widget\" 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\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/ico-gemini.svg\" title=\"ico-gemini\" alt=\"ico-gemini\" loading=\"lazy\" \/>\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-11937e19 elementor-widget elementor-widget-text-editor\" data-id=\"11937e19\" 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>Gemini<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-789bc5e e-con-full e-flex e-con e-child\" data-id=\"789bc5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/claude.ai\/new?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fpaie%2Fguide-bulletin-paie+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26b69d81 elementor-widget elementor-widget-image\" data-id=\"26b69d81\" data-element_type=\"widget\" data-e-type=\"widget\" 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\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/claude.svg\" title=\"claude\" alt=\"claude\" loading=\"lazy\" \/>\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-56802b4 elementor-widget elementor-widget-text-editor\" data-id=\"56802b4\" 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>Claude<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\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-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;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;marker_view&quot;:&quot;numbers&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><p>Une pr\u00e9cision essentielle, souvent ignor\u00e9e des deux c\u00f4t\u00e9s : accepter un bulletin de paie sans \u00e9mettre de r\u00e9serve ne vaut pas renonciation au paiement du salaire. L&rsquo;article L.3243-3 du Code du travail est explicite sur ce point, et l&rsquo;encaissement du virement ne change rien. Un salari\u00e9 peut donc contester une erreur bien apr\u00e8s la remise du document, dans la limite du d\u00e9lai de prescription de trois ans applicable aux actions en paiement du salaire. Autrement dit, un bulletin erron\u00e9 ne se \u00ab purge \u00bb pas avec le temps : il reste une source de risque pour l&#8217;employeur pendant trois ans.<\/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\">Pour une lecture rapide, voici les points \u00e0 v\u00e9rifier zone par zone <\/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<table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Zone<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Ce qu&rsquo;on y trouve<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Ce qu&rsquo;il faut v\u00e9rifier en priorit\u00e9<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">1. En-t\u00eate<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Identit\u00e9s employeur et salari\u00e9, SIREN, code APE, convention collective<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">La convention collective mentionn\u00e9e est-elle bien celle r\u00e9ellement applicable ? Erreur fr\u00e9quente et lourde de cons\u00e9quences (grilles, primes, pr\u00e9avis)<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">2. R\u00e9mun\u00e9ration brute<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Salaire de base, heures suppl\u00e9mentaires, primes, avantages en nature<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Le taux horaire et le nombre d&rsquo;heures ; la majoration correcte des heures suppl\u00e9mentaires<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">3. Cotisations<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Sant\u00e9, AT-MP, retraite, famille, ch\u00f4mage, avec taux, assiette et financeur<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">La pr\u00e9sence de la ligne r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive unique c\u00f4t\u00e9 employeur<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">4. Nets<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Net \u00e0 payer avant imp\u00f4t, montant net social, net imposable<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Le montant net social doit figurer sous un libell\u00e9 explicite et dans une police 1,5 fois plus grande<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">5. Pr\u00e9l\u00e8vement \u00e0 la source<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Base, taux appliqu\u00e9, montant retenu<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Le taux correspond-il \u00e0 celui transmis par l&rsquo;administration fiscale ?<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">6. Cumuls annuels<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Cumuls de net imposable, de PAS, d&rsquo;heures exon\u00e9r\u00e9es<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">La coh\u00e9rence avec les bulletins pr\u00e9c\u00e9dents, notamment apr\u00e8s une r\u00e9gularisation<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">7. Cong\u00e9s pay\u00e9s<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Acquis et pris sur N-1 et N<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Le solde report\u00e9 et les jours en voie d&rsquo;expiration<\/td><\/tr><\/tbody><\/table>\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-72c925a elementor-widget elementor-widget-heading\" data-id=\"72c925a\" 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-b41e248 elementor-widget elementor-widget-text-editor\" data-id=\"b41e248\" 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&rsquo;adresse 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&rsquo;adresse postale, le num\u00e9ro de s\u00e9curit\u00e9 sociale, la date d&rsquo;anciennet\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&rsquo;heures 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 : titres-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&rsquo;indemnit\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&#8217;employeur ;<\/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><h3 class=\"font-claude-response-body break-words whitespace-normal\" dir=\"auto\">Ce que change la r\u00e9forme du 1er janvier 2026<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"auto\">Cette derni\u00e8re ligne a \u00e9t\u00e9 profond\u00e9ment modifi\u00e9e. Jusqu&rsquo;au 31 d\u00e9cembre 2025, trois dispositifs coexistaient sur le bulletin : la r\u00e9duction g\u00e9n\u00e9rale de cotisations patronales, dite \u00ab r\u00e9duction Fillon \u00bb, le taux r\u00e9duit d&rsquo;assurance maladie et le taux r\u00e9duit d&rsquo;allocations familiales. L&rsquo;article 18 de la loi n\u00b0 2025-199 du 28 f\u00e9vrier 2025 les a fusionn\u00e9s, \u00e0 compter des p\u00e9riodes d&#8217;emploi courant depuis le 1er janvier 2026, dans une r\u00e9duction g\u00e9n\u00e9rale d\u00e9gressive unique (RGDU).<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"auto\">Trois cons\u00e9quences pratiques :<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" dir=\"auto\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">les lignes correspondant aux anciens taux r\u00e9duits maladie et allocations familiales disparaissent des bulletins ;<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">l&rsquo;all\u00e8gement d\u00e9cro\u00eet d\u00e9sormais de fa\u00e7on progressive jusqu&rsquo;\u00e0 s&rsquo;\u00e9teindre \u00e0 3 SMIC, l\u00e0 o\u00f9 l&rsquo;ancien dispositif principal s&rsquo;arr\u00eatait \u00e0 1,6 SMIC, certaines r\u00e9mun\u00e9rations interm\u00e9diaires deviennent donc \u00e9ligibles \u00e0 un all\u00e8gement r\u00e9siduel ;<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">l&rsquo;impact sur le co\u00fbt employeur n&rsquo;est pas uniforme : il peut \u00eatre l\u00e9g\u00e8rement d\u00e9favorable sur certains niveaux de salaire proches du SMIC et favorable sur d&rsquo;autres. Un contr\u00f4le de coh\u00e9rence entre bulletins de d\u00e9cembre 2025 et de janvier 2026 est vivement recommand\u00e9 si cela n&rsquo;a pas encore \u00e9t\u00e9 fait.<\/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-0c333d1 elementor-widget elementor-widget-spacer\" data-id=\"0c333d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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><b>Bon \u00e0 savoir<\/b><\/p><p><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><\/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-a80d8f4 elementor-widget elementor-widget-spacer\" data-id=\"a80d8f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/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-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<div class=\"elementor-element elementor-element-639f5fd elementor-widget elementor-widget-spacer\" data-id=\"639f5fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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><b>Bon \u00e0 savoir<\/b><\/p><p><span style=\"font-weight: 400;\">Depuis le 1er juillet 2023, l&#8217;employeur 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><\/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-538e316 elementor-widget elementor-widget-spacer\" data-id=\"538e316\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/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-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 l\u2019entr\u00e9e en vigueur de la loi Travail, le bulletin de paie peut \u00eatre remis sous format papier ou sous forme \u00e9lectronique. La d\u00e9mat\u00e9rialisation est possible par d\u00e9faut, sauf opposition du salari\u00e9.<\/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&#8217;employeur 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 data-start=\"1553\" data-end=\"1751\">La loi impose \u00e0 l\u2019employeur de conserver un double des bulletins de paie des salari\u00e9s, sur support papier ou \u00e9lectronique, pendant une dur\u00e9e minimale de 5 ans (article L3243-4 du Code du travail).<\/p><p data-start=\"1756\" data-end=\"1963\">En cas de d\u00e9mat\u00e9rialisation, l\u2019employeur doit garantir leur disponibilit\u00e9 pour le salari\u00e9 pendant une dur\u00e9e pouvant aller jusqu\u2019\u00e0 50 ans ou jusqu\u2019aux 75 ans du salari\u00e9 (article D3243-8 du Code du travail).<\/p><p data-start=\"1968\" data-end=\"2184\">Le salari\u00e9 n\u2019a pas d\u2019obligation l\u00e9gale de conservation de ses bulletins de paie, mais il est fortement recommand\u00e9 de les conserver sans limitation de dur\u00e9e, notamment pour la constitution de ses droits \u00e0 la retraite.<\/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<div class=\"elementor-element elementor-element-9bb1711 e-flex e-con-boxed e-con e-parent\" data-id=\"9bb1711\" 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-116d202 elementor-widget elementor-widget-heading\" data-id=\"116d202\" 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\">Questions fr\u00e9quentes sur le bulletin de paie<\/h2>\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-77d5aff e-flex e-con-boxed e-con e-parent\" data-id=\"77d5aff\" 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-a7a4758 elementor-widget elementor-widget-n-accordion\" data-id=\"a7a4758\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1750\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1750\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> L'employeur peut-il imposer le bulletin de paie d\u00e9mat\u00e9rialis\u00e9 ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1750\" class=\"elementor-element elementor-element-b7c0970 e-con-full e-flex e-con e-child\" data-id=\"b7c0970\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1750\" class=\"elementor-element elementor-element-93d25e2 e-flex e-con-boxed e-con e-child\" data-id=\"93d25e2\" 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-8b5111c elementor-widget elementor-widget-text-editor\" data-id=\"8b5111c\" 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 class=\"font-claude-response-body break-words whitespace-normal\" dir=\"auto\">Il peut le mettre en place par d\u00e9faut, mais le salari\u00e9 conserve un droit d&rsquo;opposition permanent. S&rsquo;il demande le format papier, l&#8217;employeur doit s&rsquo;y conformer. Le salari\u00e9 doit \u00eatre inform\u00e9 de ce droit au plus tard un mois avant la premi\u00e8re remise sous forme \u00e9lectronique.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"auto\">\u00a0<\/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<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1751\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1751\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Que faire si l'on constate une erreur sur son bulletin de paie ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1751\" class=\"elementor-element elementor-element-25b9ac2 e-con-full e-flex e-con e-child\" data-id=\"25b9ac2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1751\" class=\"elementor-element elementor-element-84616ed e-flex e-con-boxed e-con e-child\" data-id=\"84616ed\" 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-09b707d elementor-widget elementor-widget-text-editor\" data-id=\"09b707d\" 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 class=\"font-claude-response-body break-words whitespace-normal\" dir=\"auto\">Il faut la signaler par \u00e9crit \u00e0 l&#8217;employeur, qui proc\u00e9dera \u00e0 une r\u00e9gularisation sur le bulletin suivant ou \u00e9tablira un bulletin rectificatif. Accepter le bulletin sans r\u00e9serve ne vaut pas renonciation : l&rsquo;action en paiement du salaire reste ouverte pendant trois ans \u00e0 compter du jour o\u00f9 le salari\u00e9 a connu ou aurait d\u00fb conna\u00eetre les faits.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"auto\">\u00a0<\/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<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1752\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1752\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Le bulletin de paie doit-il \u00eatre sign\u00e9 ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1752\" class=\"elementor-element elementor-element-0b1f205 e-con-full e-flex e-con e-child\" data-id=\"0b1f205\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1752\" class=\"elementor-element elementor-element-e93044b e-flex e-con-boxed e-con e-child\" data-id=\"e93044b\" 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-68b3909 elementor-widget elementor-widget-text-editor\" data-id=\"68b3909\" 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 class=\"font-claude-response-body break-words whitespace-normal\" dir=\"auto\">Non. Ni l&#8217;employeur ni le salari\u00e9 n&rsquo;ont \u00e0 signer le document, et aucune signature ne peut \u00eatre exig\u00e9e en \u00e9change de sa remise. Un employeur qui subordonnerait la remise du bulletin \u00e0 la signature d&rsquo;un re\u00e7u s&rsquo;exposerait \u00e0 contestation.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"auto\">\u00a0<\/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<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1753\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1753\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Une retenue pour fait de gr\u00e8ve peut-elle appara\u00eetre sur le bulletin ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1753\" class=\"elementor-element elementor-element-e5bb569 e-flex e-con-boxed e-con e-child\" data-id=\"e5bb569\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1753\" class=\"elementor-element elementor-element-8d31268 e-con-full e-flex e-con e-child\" data-id=\"8d31268\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17cc4b2 elementor-widget elementor-widget-text-editor\" data-id=\"17cc4b2\" 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 class=\"font-claude-response-body break-words whitespace-normal\" dir=\"auto\">La retenue doit appara\u00eetre, puisqu&rsquo;elle affecte la r\u00e9mun\u00e9ration, mais elle ne peut pas \u00eatre qualifi\u00e9e de gr\u00e8ve. On emploie une formulation neutre telle qu&rsquo;\u00ab absence non r\u00e9mun\u00e9r\u00e9e \u00bb. Mentionner explicitement la gr\u00e8ve est interdit par l&rsquo;article R.3243-4 du Code du travail.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"auto\">\u00a0<\/p>\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\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"L'employeur peut-il imposer le bulletin de paie d\\u00e9mat\\u00e9rialis\\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il peut le mettre en place par d\\u00e9faut, mais le salari\\u00e9 conserve un droit d&rsquo;opposition permanent. S&rsquo;il demande le format papier, l&#8217;employeur doit s&rsquo;y conformer. 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Mentionner explicitement la gr\\u00e8ve est interdit par l&rsquo;article R.3243-4 du Code du travail.\\u00a0\"}}]}<\/script>\n\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Un bulletin de salaire n\u2019est pas un simple\u00a0\u00ab papier \u00bb, 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&rsquo;une activit\u00e9 professionnelle,&#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":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/26058\/revisions"}],"predecessor-version":[{"id":47310,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/26058\/revisions\/47310"}],"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}]}}