Chapter III: Pay slip

Articles in this section · 8

Article R3243-1

French Labour CodeIn force

Updated 4 Nov 2023

The pay slip provided for in Article L. 3243-2 includes:

1° The name and address of the employer and, where applicable, the name of the establishment to which the employee belongs;

2° The number of the nomenclature of activity mentioned in 1° of article R. 123-223 of the Commercial Code characterising the activity of the establishment of employment as well as, for employers registered in the national register of companies and establishments, the registration number of the employer in the national register mentioned in article R. 123-220 of the same code;

3° If applicable, the title of the branch collective agreement applicable to the employee or, failing that, the reference to the Labour Code for the provisions relating to the employee's paid holiday entitlement and the length of the notice period in the event of termination of the employment relationship;

4° The employee's name and job as well as his position in the collective bargaining classification applicable to him. The employee's position is defined in particular by the hierarchical level or coefficient assigned to him;

5° The period and number of hours worked to which the salary relates, distinguishing, where applicable, between hours paid at the normal rate and those for which overtime or any other additional charge is applied, and stating the rate or rates applied to the corresponding hours:

a) The nature and volume of the package to which the salary relates for employees whose remuneration is determined on the basis of a weekly or monthly package in hours, an annual package in hours or in days ;

b) An indication of the nature of the basis on which the salary is calculated when, by way of exception, this basis is not working hours;

6° The nature and amount of additional pay subject to employee and employer contributions;

7° The amount of the employee's gross pay;

8° a) The amount and basis of statutory and collective bargaining contributions payable by the employer and the employee before deduction of the exemptions mentioned in 13° and, for statutory and collective bargaining contributions payable by the employee, their rates;

b) The nature and amount of payments and deductions other than those referred to in a) made during the period, in particular in respect of the payment of public transport costs or personal transport costs;

9° The base, rate and amount of the deduction at source provided for in 1° of 2 of Article 204 A of the General Tax Code, as well as the sum that would have been paid to the employee in the absence of deduction at source;

10° The amount of the sum actually received by the employee;

11° The date of payment of this sum;

12° The dates of leave and the amount of the corresponding allowance, where a period of annual leave is included in the pay period concerned;

13° The total amount of exemptions and waivers of social security contributions listed in the appendix referred to in 5° of III of Article LO 111-4 of the Social Security Code, applied to the remuneration referred to in 7° ;

14° The total amount paid by the employer, i.e. the sum of the remuneration referred to in 7° and the contributions payable by the employer referred to in a of 8°, after deduction of the exemptions from the same contributions referred to in 13°;

15° Mention of the section dedicated to the pay slip on the www. service-public. fr portal ;

16° In the case of partial activity:

a) The number of hours compensated;

b) The rate applied to calculate the indemnity referred to in article R. 5122-18;

c) The sums paid to the employee for the period in question.

Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

English · French · Russian

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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