{"id":10025,"date":"2015-02-16T18:44:03","date_gmt":"2015-02-16T17:44:03","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10025"},"modified":"2025-07-18T17:10:21","modified_gmt":"2025-07-18T15:10:21","slug":"comment-lire-bulletin-paie","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/comment-lire-bulletin-paie\/","title":{"rendered":"Comment lire un bulletin de paie ?"},"content":{"rendered":"<p><span class=\"exergue\"><strong>Tous les employeurs sont tenus de remettre un bulletin de paie \u00e0 leurs salari\u00e9s,<\/strong><\/span> qu\u2019ils soient salari\u00e9s \u00e0 temps plein ou temps partiel, en contrat \u00e0 dur\u00e9e d\u00e9termin\u00e9e ou ind\u00e9termin\u00e9e, ou encore salari\u00e9s sous contrat d\u2019apprentissage.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France reprend et explique ici les diff\u00e9rentes parties d\u2019un bulletin de paie, et les \u00e9l\u00e9ments qui le composent obligatoirement.<\/p>\n<h2><span style=\"color: #339966;\">Identification<\/span><\/h2>\n<h3><span style=\"color: #339966;\"><em>1 &#8211; Identification de l&#8217;employeur\u00a0:<\/em><\/span><\/h3>\n<p>Nom, adresse et d\u00e9signation de l&rsquo;\u00e9tablissement dont d\u00e9pend le salari\u00e9.<\/p>\n<p>R\u00e9f\u00e9rence de l&rsquo;organisme auquel l&#8217;employeur verse les cotisations de s\u00e9curit\u00e9 sociale, le num\u00e9ro SIRET de l\u2019entreprise ainsi que le code NAF.<\/p>\n<h3><span style=\"color: #339966;\"><em>2 &#8211; Identification du salari\u00e9\u00a0:<\/em><\/span><\/h3>\n<p>Coordonn\u00e9es (Nom, Pr\u00e9nom, Adresse, Num\u00e9ro de S\u00e9curit\u00e9 Sociale), l\u2019emploi du salari\u00e9 ainsi que sa position dans la classification conventionnelle.<\/p>\n<p>L\u2019objectif\u00a0est de lui permettre de se situer dans la hi\u00e9rarchie d\u00e9finie par la classification et facilite le contr\u00f4le des salaires minimums.<\/p>\n<h3><span style=\"color: #339966;\"><em>3 &#8211; P\u00e9riode\u00a0:<\/em><\/span><\/h3>\n<p>La p\u00e9riode de travail \u00e0 laquelle se rapporte le salaire indiqu\u00e9 sur la fiche de paie.<\/p>\n<h3><span style=\"color: #339966;\"><em>4 &#8211; Convention Collective\u00a0:<\/em><\/span><\/h3>\n<p><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/convention-collective-applicable-entreprise-22102014avaltlodela\/\" target=\"_self\" rel=\"noopener\">La convention collective applicable dans l&rsquo;entreprise<\/a><\/p>\n<div class=\"mkd-pt-two-excerpt\"><\/div>\n<h2><span style=\"color: #ff0000;\">D\u00e9termination du Net \u00e0 payer<\/span><\/h2>\n<h3><span style=\"color: #ff0000;\"><em>5 &#8211; El\u00e9ments qui composent le salaire brut soumis \u00e0 cotisation\u00a0:<\/em><\/span><\/h3>\n<p><strong><span class=\"exergue\">Mention obligatoire du nombre d&rsquo;heures de travail auquel se rapporte le salaire<\/span> <\/strong>en distinguant les heures qui sont pay\u00e9es au taux normal et celles qui comportent une majoration (par exemple les heures suppl\u00e9mentaires ou les heures de nuit)<\/p>\n<p><strong><span class=\"exergue\">Le salaire de base<\/span> <\/strong>est d\u00e9termin\u00e9 soit\u00a0en fonction:<\/p>\n<ul>\n<li>De la convention collective<\/li>\n<li>De la loi si l\u2019entreprise n\u2019est pas soumise \u00e0 une convention collective (application du droit du travail)<\/li>\n<li>Du contrat de travail<\/li>\n<\/ul>\n<p><strong><span class=\"exergue\">Les accessoires du salaire soumis \u00e0 cotisations<\/span><\/strong>\u00a0sont par exemple :<\/p>\n<ul>\n<li>Prime et gratification<\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/indemnite-conges-payes\/\" target=\"_self\" rel=\"noopener\">L\u2019indemnit\u00e9 de cong\u00e9s pay\u00e9s<\/a><\/li>\n<li>Absences diverses \u2013 Maladie \/ Accident du travail \u2013 cong\u00e9s sans solde<\/li>\n<li>Compl\u00e9ment de salaire (maladie \u2013 Accident de travail)<\/li>\n<li>Indemnit\u00e9 fin CDD<\/li>\n<li>Avantages en nature<\/li>\n<\/ul>\n<div class=\"encadre-style\">Tous ces \u00e9l\u00e9ments permettent de d\u00e9terminer le salaire brut soumis \u00e0 cotisations.<\/div>\n<p><strong><span class=\"exergue\">Le pr\u00e9compte des cotisations de S\u00e9curit\u00e9 sociale correspond \u00e0 la part salariale des cotisations que l&#8217;employeur retient sur le bulletin de paie et reverse ensuite aux organismes,<\/span><\/strong> en m\u00eame temps que les cotisations patronales \u00e0 sa charge<\/p>\n<p>Il y a 4 types de cotisations sociales :<\/p>\n<ul>\n<li>les cotisations de S\u00e9curit\u00e9 Sociale,<\/li>\n<li>les cotisations vers\u00e9es \u00e0 l&rsquo;Assedic (ch\u00f4mage),<\/li>\n<li>celles de <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-retraite-complementaire\/\" target=\"_self\" rel=\"noopener\">retraite compl\u00e9mentaire<\/a> (ARRCO et AGIRC),<\/li>\n<li>les cotisations de pr\u00e9voyance compl\u00e9mentaire et de compl\u00e9mentaire sant\u00e9.<\/li>\n<\/ul>\n<h3><span style=\"color: #ff0000;\"><em>6 &#8211; Cotisations de S\u00e9curit\u00e9 sociale (URSSAF) et Assurance ch\u00f4mage (ASSEDIC)<\/em><\/span><\/h3>\n<h4><span style=\"color: #000000;\">6-1 Ces cotisations se destinent au financement :<\/span><\/h4>\n<ul>\n<li><span style=\"text-decoration: underline;\">De l\u2019assurance sociale<\/span><\/li>\n<\/ul>\n<p><strong><span class=\"exergue\">Maladie, maternit\u00e9, invalidit\u00e9, d\u00e9c\u00e8s<\/span><\/strong> sert \u00e0 financer les prestations vers\u00e9es par le r\u00e9gime g\u00e9n\u00e9ral de S\u00e9curit\u00e9 sociale en cas d\u2019incapacit\u00e9 de travail ou de d\u00e9c\u00e8s.<\/p>\n<p><strong><span class=\"exergue\">Assurance vieillesse<\/span><\/strong> sert \u00e0 financer le r\u00e9gime de retraite de base.<\/p>\n<p><strong><span class=\"exergue\">Contribution Solidarit\u00e9 Autonomie<\/span> <\/strong>permet de \u00a0financer les ressources de la Caisse nationale de solidarit\u00e9 pour l\u2019autonomie.<\/p>\n<ul>\n<li><span style=\"text-decoration: underline;\">Des Allocations Familiales<\/span><\/li>\n<\/ul>\n<p>La cotisation sert<strong><span class=\"exergue\"> \u00e0 financer le r\u00e9gime des prestations familiales<\/span><\/strong>.<\/p>\n<p>A partir du 1<sup>er<\/sup> janvier 2015, le taux de cotisation est de 3,45% pour les salaires inf\u00e9rieur \u00e0 1,6 fois le SMIC, une cotisation suppl\u00e9mentaire de 1,80% s\u2019ajoute pour les salaires au-del\u00e0.<\/p>\n<ul>\n<li><span style=\"text-decoration: underline;\">De l\u2019accident du travail<\/span><\/li>\n<\/ul>\n<p><strong><span class=\"exergue\">La cotisation accident de travail sert \u00e0 financer les risques professionnels,<\/span><\/strong> le taux est variable selon les \u00e9tablissements.<\/p>\n<ul>\n<li><span style=\"text-decoration: underline;\">CSG d\u00e9ductible et CSG\/CRDS non d\u00e9ductible<\/span><\/li>\n<\/ul>\n<p><strong><span class=\"exergue\">La Contribution Sociale G\u00e9n\u00e9ralis\u00e9e (CSG) et la Contribution au Remboursement de la Dette Sociale (CRDS)<\/span><\/strong> sont des pr\u00e9l\u00e8vements de nature fiscale, destin\u00e9s au financement de la S\u00e9curit\u00e9 Sociale.<\/p>\n<p><strong><span class=\"exergue\">La CRDS n&rsquo;est pas d\u00e9ductible du revenu net imposable et la CSG ne l&rsquo;est que partiellement.<\/span><\/strong> En effet, la CSG sur les revenus d&rsquo;activit\u00e9 n&rsquo;est d\u00e9ductible qu&rsquo;\u00e0 hauteur de 5,10 %, des revenus au titre desquels elle est acquitt\u00e9e. Il reste donc une fraction non d\u00e9ductible de 2,40 %.<\/p>\n<h4><span style=\"color: #000000;\">6-2\u00a0Assurance ch\u00f4mage<\/span><\/h4>\n<p><strong><span class=\"exergue\">La cotisation d\u2019assurance ch\u00f4mage<\/span><\/strong> sert \u00e0 financer les prestations de ch\u00f4mage vers\u00e9es par le P\u00f4le Emploi.<\/p>\n<p><strong><span class=\"exergue\">Les <\/span><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lags-garantit-les-creances-des-salaries\/\" target=\"_self\" rel=\"noopener\">AGS<\/a> <\/strong>sont des cotisations qui permettent de garantir les salaires en cas de liquidation judiciaire ou de redressement.<\/p>\n<h3><span style=\"color: #ff0000;\"><em>7 &#8211; Cotisations de retraite compl\u00e9mentaire, pr\u00e9voyance et compl\u00e9mentaire sant\u00e9 :<\/em><\/span><\/h3>\n<h4><span style=\"color: #000000;\">7-1 Retraite compl\u00e9mentaire<\/span><\/h4>\n<p>Tout salari\u00e9 relevant du r\u00e9gime g\u00e9n\u00e9ral de S\u00e9curit\u00e9 sociale doit obligatoirement \u00eatre affili\u00e9 \u00e0 <strong><span class=\"exergue\">un r\u00e9gime de retraite compl\u00e9mentaire.<\/span><\/strong><\/p>\n<p>Ce r\u00e9gime compl\u00e8te les prestations du r\u00e9gime g\u00e9n\u00e9ral.<\/p>\n<p>On distingue 2\u00a0 cat\u00e9gories\u00a0:<\/p>\n<ul>\n<li><strong><span class=\"exergue\">Non cadres\u00a0:<\/span><\/strong> regroup\u00e9s au sein de l\u2019ARRCO<\/li>\n<li><strong><span class=\"exergue\">Cadres\u00a0:<\/span><\/strong> regroup\u00e9s au sein de l\u2019ARRCO pour la partie limit\u00e9e \u00e0 la part de la r\u00e9mun\u00e9ration qui ne d\u00e9passe pas le plafond de S\u00e9curit\u00e9 sociale et \u00e0 l\u2019AGIRC (Apec TB, CET, GMP Retraite et AGFF TB) pour la partie sup\u00e9rieure au plafond de S\u00e9curit\u00e9 sociale (pour m\u00e9moire, le plafond de la S\u00e9curit\u00e9 Sociale est de 3 170\u20ac\/mois en 2015)<\/li>\n<\/ul>\n<h4>7-2 Cotisations de pr\u00e9voyance et compl\u00e9mentaire sant\u00e9<\/h4>\n<p>Les employeurs sont dans l\u2019obligation d\u2019affilier leurs salari\u00e9s cadres \u00e0 <strong><span class=\"exergue\">un contrat de pr\u00e9voyance dont la cotisation<\/span><\/strong>\u00a0soit au minimum de 1,5% de la tranche de r\u00e9mun\u00e9ration inf\u00e9rieure au plafond de S\u00e9curit\u00e9 sociale, <strong><span class=\"exergue\">cette cotisation \u00e9tant \u00e0 la charge de l\u2019employeur.<\/span><\/strong> Elle permet de couvrir d\u2019avantage le salari\u00e9 en cas de d\u00e9c\u00e8s.<\/p>\n<p>En dehors de la pr\u00e9voyance obligatoire des cadres, l\u2019employeur doit \u00e9galement mettre en place un contrat de pr\u00e9voyance et de compl\u00e9mentaire sant\u00e9, une disposition qui est devenue obligatoire dans toutes les entreprises depuis le 1er Janvier 2016.<\/p>\n<h3><span style=\"color: #ff0000;\"><em>8 &#8211; Autres taxes\u00a0:<\/em><\/span><\/h3>\n<p><strong><span class=\"exergue\">Il existe diff\u00e9rentes taxes qui sont exclusivement \u00e0 la charge de l\u2019employeur<\/span> <\/strong>telles que la taxe apprentissage, la taxe de formation continue ou bien la M\u00e9decine du travail.<\/p>\n<p>Concernant <strong><span class=\"exergue\">le taux de formation,<\/span><\/strong> celui-ci varie en fonction de l\u2019effectif.<\/p>\n<h3><span style=\"color: #ff0000;\"><em>9 &#8211; Le net \u00e0 payer\u00a0:<\/em><\/span><\/h3>\n<p><strong><span class=\"exergue\">Le net \u00e0 payer est la somme que l&#8217;employeur doit verser au salari\u00e9.<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><code>NET A PAYER =<br \/>\nSalaire Brut \u2013 Cotisations salariales d\u00e9ductibles et non d\u00e9ductibles \u2013 Retenues \u00e9ventuelles (Acompte, Saisie sur salaire\u2026) + Sommes non soumises \u00e0 cotisations (Indemnit\u00e9 de licenciement, Remboursement de frais\u2026)<\/code><\/p>\n<h2><span style=\"color: #ff9900;\">Sur le bulletin de paie appara\u00eet un r\u00e9capitulatif<\/span><\/h2>\n<p><strong><span class=\"exergue\">Cette derni\u00e8re partie est un r\u00e9capitulatif du bulletin de paie,<\/span><\/strong> l\u2019employeur et le salari\u00e9 peuvent y voir le nombre d\u2019heures pay\u00e9es dans le mois ou sur l\u2019ann\u00e9e, le co\u00fbt global pour l\u2019employeur, le mode et la date de paiement ainsi que le compteur de cong\u00e9s pay\u00e9s.<\/p>\n<h3><span style=\"color: #ff9900;\"><em>10 &#8211; Net imposable<\/em><\/span><\/h3>\n<p><strong><span class=\"exergue\">Le net imposable, ou net fiscal, est le salaire imposable du salari\u00e9.<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><code><strong>NET IMPOSABLE<\/strong> =<br \/>\nSalaire Brut \u2013 Cotisations salariales d\u00e9ductibles + Part patronale de compl\u00e9mentaire sant\u00e9 (depuis le 1<sup>er<\/sup> Janvier 2013)<\/code><\/p>\n<p>&nbsp;<\/p>\n<p>Pour en savoir plus sur le bulletin de paie et ses mentions, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/mentions-bulletin-de-paie\/\">Les mentions sur le bulletin de paie<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-fiche-de-paie-outil-dinformation-mais-aussi-de-management\/\">La fiche de paie, outil d\u2019information mais aussi de management<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-saisie-sur-salaire\/\" target=\"_self\" rel=\"noopener\">La saisie sur salaire<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lastreinte\/\" target=\"_self\" rel=\"noopener\">L\u2019astreinte<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-bulletin-de-paie-modifie\/\" target=\"_self\" rel=\"noopener\">Le bulletin de paie modifi\u00e9<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/securiser-la-transmission-du-bulletin-de-paie\/\" target=\"_self\" rel=\"noopener\">La transmission s\u00e9curis\u00e9e du bulletin de paie<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Tous les employeurs sont tenus de remettre un bulletin de paie \u00e0 leurs salari\u00e9s, qu\u2019ils soient salari\u00e9s \u00e0 temps plein ou temps partiel, en contrat \u00e0 dur\u00e9e d\u00e9termin\u00e9e ou ind\u00e9termin\u00e9e, ou encore salari\u00e9s sous contrat d\u2019apprentissage. Valoxy, cabinet d\u2019expertise comptable&#8230;<\/p>\n","protected":false},"author":1,"featured_media":10028,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-10025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment lire un bulletin de paie ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le bulletin de paie accompagne le versement du salaire et reprend l&#039;ensemble des \u00e9l\u00e9ments de r\u00e9mun\u00e9ration et les cotisations vers\u00e9es\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/comment-lire-bulletin-paie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment lire un bulletin de paie ? 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