2024-04-14 13:45:36
Soon to be presented to the Council of Ministers, the simplification bill provides in particular not to indicate in detail on salary slips the social security contributions made.
The government’s simplification bill will mainly target businesses, but some of its measures will also be aimed at employees. While its presentation to the Council of Ministers is scheduled in ten days, The echoes were able to consult the document which aims above all to put the administration “at the service of citizens”, on the basis of “trust” according to the terms used at the start of the year by the boss of Bercy Bruno Le Maire. The daily confirms the analysis of Monde which describes the text as “a range of concrete measures […] without prefiguring a ‘big bang'”.
However, the bill includes a simplification of the pay slip while five laws or decrees have already fueled this ambition over the last quarter of a century. “Despite these successive initiatives, the pay slip is still characterized by too much complexity”, admits the executive who explains it however by “the methods of financing social protection in France”. In addition, Bercy recalls that the uses of the salary slip as “certification of the employee’s income from third parties, a reference document in the event of an audit and a support often favored by the employer to transmit information to the employee”.
Progressively implemented until 2027
Faced with a current format that it describes as “excessively complex in view of the uses made of it”, the Ministry of the Economy and Finance therefore proposes that the pay slip only indicates “the main aggregates making up the remuneration” without detailing the social security contributions made. According to the example used in the impact study of the bill, the pay slip would go from 55 lines to only around thirty. Despite this “very simplified” version gradually deployed until 2027 to allow software publishers to adapt, the employer must continue to ensure the provision of the employee with the “information necessary to reconstitute the amounts which appear on his report card.
After its presentation to the Council of Ministers, the bill on simplification for businesses will first be examined by the Senate from June 3 before passing into the hands of deputies. Among the key measures of the text, there are among others the gradual elimination of Cerfa administrative forms, the reduction in the period of prior information for employees working in a company which plans to sell its business or even the decriminalization of sanctions imposed in the event of failure to comply with reporting obligations.
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