Les montants d’un bulletin de paie
1 · Salaire brut: the starting figure
Salaire de base is basic pay; gross pay can also include bonuses and other pay elements.
Le salaire brut comprend une prime de 100 €.Gross pay includes a €100 bonus.
2 · Cotisations salariales: employee contributions
Follow the employee column when several contribution columns appear.
Les cotisations salariales s’élèvent à 550 €.Employee contributions amount to €550.
3 · Cotisations patronales: employer contributions
Keep the employer side separate when identifying deductions from the employee’s gross pay.
Cette colonne indique les cotisations patronales.This column shows employer contributions.
4 · Net à payer avant impôt
This is payable before income tax withholding. Expenses, advances and other adjustments can also affect a payslip.
Le net à payer avant impôt est de 1 950 €.The amount payable before income tax is €1,950.
5 · Net imposable: the taxable reference
Also called net fiscal, this can differ from the amount payable before tax. Use its own line.
Le montant net imposable est de 2 020 €.The taxable net amount is €2,020.
6 · Prélèvement à la source
This is income tax collected through payroll. Read the tax amount, rather than confusing it with social contributions.
L’impôt prélevé à la source est de 101 €.Income tax withheld at source is €101.
7 · Montant net social and net payé
Montant net social is a reference for certain social-benefit reporting. Net payé identifies the final payment.
Le montant net payé est de 1 849 €.The final net amount paid is €1,849.