Public Service Payroll: What are the rules?

Verified 06 February 2026 - Public Service / (Prime Minister)

There is no legislation or order in council that defines the mandatory pay slip information for public service employees. However, it is recommended that administrations prepare pay slips that are as complete as for private employees and that they take into account the same presentation rules. Only the components of the remuneration and the contributions to which this remuneration is subject are defined by the texts. We present you the information to know.

Your newsletter includes at least the following information:

  • Name and address of your employer, and possibly your assignment department
  • Identifiers of the employer with theInsee: titleContent : APE code and Siret number
  • Your surname, first name, grade, step and increased index
  • Period and number of hours of work to which the compensation relates
  • Gross amounts of your basic salary and other components of your compensation depending on your situation
  • Total gross compensation amount
  • Amount, plate and contribution rates payable by you and your employer administration
  • Net social amount equal to your gross remuneration - the various contributions
  • Nature and amount of other payments (e.g. public transport costs, personal transport costs) and deductions (e.g. seizure of wages)
  • Amount of net remuneration payable before income tax
  • Amount of withholding tax on income
  • The amount of net remuneration actually paid to you
  • Date of payment of this net remuneration
  • Total amount paid by the employer administration (gross remuneration + contributions payable by the employer administration).

The payslip also generally includes monthly net taxable income and annual net taxable accrual.

The taxable net monthly income is equal to the amount of gross remuneration - expense reimbursements and benefits in kind - the share of the CSG: titleContent deductible + the employer's contribution to supplementary health insurance.

The net taxable annual accrual is equal to the sum of the net taxable monthly income.

Please note

You must keep your pay slips until your retirement pensions are liquidated, that is, until you receive your pension securities from the various pension funds to which you are entitled.

Since 2020, if you work in a central or decentralized departmental department, your pay slips and annual statements showing the annual amount of your taxable income are dematerialized.

Your annual statement is given to you every year. It tells you the total amount of taxable income you received in the past year. This amount is shown on the pre-filled tax return.

The pay slips and the annual statement are made available to you electronically, in a personal space on the secure digital space for public officials (Ensap):

Public Agent Secure Digital Space (Ensap)

If you have provided your e-mail address, you will be informed by e-mail of the availability of your pay slip and the annual statement on your secure area.

Documents saved in your digital space are kept throughout your career and until you are 75 years old.

You can request that your pay slips and annual statements continue to be submitted to you be issued on paper in the 2 following cases :

  • You are unable to access your secure personal space on the Ensap at your workplace
  • You are on sick leave, long-term sick leave or long-term leave.

Each Ministerial Order that has set the date of termination of the paper pay slip specifies the professional situations in which you can apply for these paper documents. It also sets out the conditions under which you must apply.

Since 2022, your pay slips and annual statements can also be dematerialized and made available to you in a personal space on Ensap if you work in particular with one of the following public employers:

  • State public institutions
  • Territorial public authorities and institutions
  • Social and medico-social institutions and services
  • Public health facilities.

Depending on the administration concerned, the timetable and the conditions for this provision are specified by ministerial order, agreement approved by deliberation or agreement approved by decision of the Supervisory Board.