French payslip abbreviations 2026: the complete guide

A French payslip (bulletin de salaire) contains on average around thirty lines, each accompanied by an abbreviation that the employee, manager or business owner does not always decipher. In 2026, the mandatory simplified payslip model remains compulsory for the companies in scope, but the variety of payroll software produces highly variable line labels. During payroll model audits, we regularly see payslips where undocumented internal codes generate repeated questions — and sometimes genuine friction with employees.

Direct answer. Payslip abbreviations are best read by family: identity/period, gross pay, employee social contributions, employer contributions, CSG/CRDS levies, net pay and tax (NET, NET IMP., PAS), absences and specific items (CP, IJSS, TR, HS, HC). This method lets you spot inconsistencies without having to memorise every code in isolation.

Abbreviations compress information onto a space-constrained document. They are not fully standardised: some come from the Labour Code (Code du travail) or ministerial orders, others are specific to each payroll package. The most effective way to read them is to group them into families: identity/period, gross pay, employee contributions, employer contributions, levies, net pay, tax, absences and specific items.

The codes you will encounter most often are:

• BRUT: gross pay before any deductions
• NET: net pay after deductions
• NET IMP.: taxable net (the basis for PAS withholding tax)
• PAS: prélèvement à la source (pay-as-you-earn income tax)
• CSG: contribution sociale généralisée (generalised social levy)
• CRDS: contribution au remboursement de la dette sociale (social debt repayment levy)
• IJSS: indemnités journalières de sécurité sociale (social-security daily allowances, for sick leave or maternity)
• TR: titres-restaurant (meal vouchers)
• CP: congés payés (paid annual leave)
• HS: heures supplémentaires (overtime hours)
• HC: heures complémentaires (additional hours for part-time employees)

These entries should always be read within the overall structure of the payslip, never in isolation.

This table covers the most common standard abbreviations found on French payslips. Some labels vary depending on the payroll software used by the employer.

These six codes form the core of any payslip.

• BRUT is the gross pay before any deduction. It is the basis for calculating all social contributions.
• NET is the amount credited to the employee's bank account, after employee contributions and PAS have been deducted.
• NET IMP. is the amount reported to the tax authority (DGFiP). It is not the same as NET: certain items (subrogated IJSS, benefits in kind, etc.) cause the two figures to differ.
• PAS is the pay-as-you-earn income tax calculated on NET IMP. at the personalised or neutral rate supplied by DGFiP.
• CSG breaks down into two rates: 6.8% deductible from taxable income and 2.4% not deductible.
• CRDS applies at the rate of 0.5%, not deductible.

Our reading: the gap between NET and NET IMP. is often a source of confusion for employees. A NET IMP. higher than NET can seem illogical, but it is explained by the reintegration of certain items that are exempt from social contributions yet remain taxable. This point is worth proactively explaining when the payslip is issued.

• IJSS: when an employee is on sick leave or maternity leave, the CPAM (primary health insurance fund) pays daily allowances. When the employer operates subrogation, it advances those amounts to the employee and recovers them from the CPAM. IJSS then appears on the payslip either as a deduction or an additional item depending on the presentation method used.
• TR: the employer's share of the meal voucher is exempt from social contributions up to an annual ceiling that is reviewed periodically (check urssaf.fr for the current limit). The portion above the ceiling is reintegrated into the contribution base.
• CP: paid-leave counters (accrual, taken, balance) must be consistent with actual absence dates and the applicable collective agreement rules.
• HS: overtime hours benefit from an income-tax exemption up to the statutory limits, which is why they sometimes appear on a separate line in the NET IMP. calculation.
• HC: specific to part-time employees, they attract a 10% uplift for the first additional hours and 25% beyond one-tenth of the contractual hours.

The contributions section is the most dense part of the payslip. It brings together:

• URSSAF contributions: health, maternity, disability, death, capped and uncapped old-age pension, workplace accidents (AT/MP), family allowances. These sometimes appear grouped under URSSAF or SS.
• AGIRC-ARRCO: the mandatory supplementary pension for private-sector employees, split between bracket 1 (T1) and bracket 2 (T2). The CEG (contribution d'équilibre général) and CET (contribution d'équilibre technique) are added on top.
• FNAL: the national housing assistance fund. The rate depends on the company's headcount.
• Prévoyance / Mutuelle: employer and employee contributions to income-protection schemes (daily allowances, incapacity, disability, death) and to the mandatory complementary health plan.

During payroll model audits, we regularly encounter companies applying an AGIRC-ARRCO rate to the wrong basis, or confusing bracket 1 and bracket 2 after a salary change. That type of error often goes undetected for several months.

Family 1 — Identity and period Name, social-security number, pay period, collective agreement, coefficient, job title.

Family 2 — Gross pay Basic salary, overtime (HS), additional hours (HC), bonuses, benefits in kind (AEN). This is where the final BRUT figure is determined.

Family 3 — Employee social contributions Social security, supplementary pension, income protection, complementary health. These lines reduce gross pay to reach net pay before tax.

Family 4 — Employer contributions URSSAF, FNAL, vocational training levy, AGIRC-ARRCO, employer income-protection share. These do not appear in the employee's net pay but affect the total employer cost.

Family 5 — CSG/CRDS levies Distinct from social contributions proper, these are levied on a slightly different basis (98.25% of gross pay).

Family 6 — Net pay and tax NET, NET IMP., PAS. These three lines are the ones employees look at first.

Family 7 — Absences, leave and specific items CP, IJSS, IJ prévoyance, maintien de salaire, TR, IK. Each line must correspond to an actual event during the month.

6 typical anomalies to spot#

1. An unknown code with no supporting documentation — if neither HR nor the payroll system can explain the line, the configuration needs reviewing.
2. A NET IMP. that diverges from NET for no apparent reason — check whether IJSS, benefits in kind or tax-exempt overtime have been correctly reintegrated.
3. HS/HC with the wrong uplift rate — a 10% rate applied where 25% is required, or overtime exempt from income tax not isolated on a dedicated line.
4. CP balances inconsistent with actual absences — the payroll counter does not match the scheduling system or the HR tool.
5. A PAS rate frozen despite a change in personal circumstances — marriage, birth, separation or a change in income level: the employee must update their rate on the impots.gouv.fr personal space.
6. AGIRC-ARRCO contributions applied to the wrong bracket — frequent when a salary change occurs mid-year or when the initial configuration was incorrect.

In one SME file with 40 employees, the payroll software displayed a line labelled "COMP. ABS." with no further detail. The amount varied each month. Employees interpreted the line as a deduction for absence — a penalty — when it was in fact a contractual salary continuation payment during short-term sick leave: a sum paid in their favour.

The HR team was receiving an average of three queries per month about this line. After renaming it "MAINT. SAL. CONV. (ABS.)" and adding an explanatory note in the payroll welcome pack, the queries stopped. The ambiguous label had created a mistaken perception of the payslip for more than a year.

The underestimated risk: a poorly named internal label does more than create a comfort question. It can lead an employee to challenge a deduction that does not exist, or to fail to recognise a benefit to which they are entitled. Label clarity is a matter of employee trust, not just compliance.

An effective explanation rests on three blocks, not a list of codes:

1. What was earned: basic salary + variable elements (bonuses, HS, HC).
2. What was deducted: social contributions + CSG/CRDS levies + PAS.
3. What reaches the bank account: NET, and why it may differ from NET IMP.

Managers who are fluent in this structure respond more quickly and accurately to questions from their team. They also avoid approximate answers that feed rumours or misunderstandings about pay policy.

For a deeper look at payslip structure, see our article understanding a payslip and our guide new 2026 payslip.

If doubt persists after these checks, the right approach is to go back to the underlying payroll rule rather than the label displayed. A label can be technically accurate while concealing an incorrect calculation basis. We carry out payroll production audits that trace issues back to the payroll rules configured in the software, not just to the visible lines on the output.

For aspects related to the taxation of bonuses and variable pay, see also our article are bonuses taxable? and our guide payroll in practice: pricing, compliance and method.

• SMIC rate and collective agreement pay scales: any uprating affects SAL. BASE and the overtime (HS) exemption thresholds.
• AGIRC-ARRCO ceilings: the PMSS (plafond mensuel de la sécurité sociale — monthly social-security ceiling) determines the split between bracket 1 and bracket 2.
• PAS rates: personalised rates are updated by DGFiP at the start of the year based on the prior year's tax return.
• Overtime exemptions: the annual income-tax exemption ceiling for overtime (HS) must be verified each year.
• Arrêté of 11 August 2025: certain standardised labels may be out of sync with your payslip template if the payroll software publisher has not yet updated the model.

An audit of your payroll templates lets you verify the consistency of line labels, the accuracy of configurations and the compliance of the abbreviations displayed with the rules actually applied.

This article is current as at 24 May 2026. It is provided for information purposes and does not replace a personalised review of your situation, contracts, applicable collective agreement and current payroll rules. For any decision relating to payroll or the taxation of remuneration, consult a chartered accountant (expert-comptable) or a qualified payroll manager.