Roche & Cie

Precisions on the issuing of electronic pay slips in France

Unless the employee is opposed, the employer may issue electronic pay slips.

Section 54 of the Labor Act facilitates the implementation of the electronic payroll and provides accessibility through the personal activity account. The decree implementing this text was published at the end of 2016, enabling it to enter into force on 1 January 2017.

Before the Labor Act, the employer wishing to submit an electronic pay slip instead of the traditional “paper” bulletin had to obtain the agreement of each employee. This method has now been reversed since 1 January 2017.

The amended article L 3243-2 of the Labor Code authorizes the employer to hand over the pay slip electronically, unless the employee disagrees. A decree of the 16th December 2016, applicable from January 1, 2017, allows the application of this measure.

Employee Information

When deciding on the delivery of the pay slip in electronic form, the employer must inform the employee, by any means conferring certain date, one month before the first issue of the pay slip in this form or at the time of hiring , Of its right to oppose it (see C. D § 3243-7 new).

Right of opposition

The employee can express his opposition at any time, either before or after the first issue of a pay slip in electronic form. He may give notice of his opposition to the employer by any means conferring on him a certain date.

Its application must take effect as soon as possible and no later than 3 months following the notification (C. D Article D 3243-7 new).

Length of availability of bulletins

The remittance of the pay slip in electronic form must be carried out in such a way as to guarantee the integrity, the availability for a period fixed by decree and the confidentiality of the data (see C. L 3243- 2).

The decree specifies that it is up to the employer to determine the conditions under which he guarantees the availability for the employee of the pay slip issued in electronic form:

– for a period of 50 years;

– until the employee has attained the age of 75 years (C. D § D 3243-8 new).

Users must be able to retrieve, at any time, their entire pay slips issued in electronic form, without complex or repetitive manipulation, in a structured and commonly used electronic format (see C. D 3243-8 new).

It should be noted that the consequences of a change of employer by the employee are not envisaged by the decree.

It can be assumed that the availability of the bulletins on the on-line service linked to the personal activity account (CPA, see below) will allow the employee to have all his bulletins, Employer, on the same interface.


Failure to comply with the provisions of the new articles D 3243-7 and D 3243-8 of the Labor Code is punishable by the fine provided for contraventions of the third class (see C. R 3246-2, as amended).

This fine amounts to € 2,250 for a legal person.

Article R 3243-9 of the same Code on access to ballots via the CPA is not covered.

Source: Editions Francis Lefebvre