{"id":63413,"date":"2023-06-29T08:30:01","date_gmt":"2023-06-29T06:30:01","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=63413"},"modified":"2024-06-13T15:33:03","modified_gmt":"2024-06-13T13:33:03","slug":"securiser-la-transmission-du-bulletin-de-paie","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/securiser-la-transmission-du-bulletin-de-paie\/","title":{"rendered":"La transmission s\u00e9curis\u00e9e du bulletin de paie"},"content":{"rendered":"<p>La remise du bulletin de paie par l\u2019employeur est soumise \u00e0 des r\u00e8gles de confidentialit\u00e9 et de conservation (article L3243-2 du Code du Travail). Les r\u00e8gles de transmission s\u00e9curis\u00e9e du bulletin de paie incluent \u00e9galement l\u2019assurance d\u2019une bonne r\u00e9ception du bulletin par le salari\u00e9 et son accessibilit\u00e9 pendant les dur\u00e9es r\u00e9glementaires.<\/p>\n<p>La d\u00e9mat\u00e9rialisation du bulletin de paie a-t-elle entra\u00een\u00e9 des obligations nouvelles ? Quels sont les outils pour y arriver ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, r\u00e9pond aux questions sur la transmission s\u00e9curis\u00e9e du bulletin de paie.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Loi Travail<\/strong><\/h2>\n<p>Jusqu\u2019au 31\/12\/2016, le bulletin de paie \u201csous format \u00e9lectronique\u201d \u00e9tait soumis \u00e0 l\u2019accord pr\u00e9alable du collaborateur.<\/p>\n<p>La Loi Travail (aussi appel\u00e9e Loi El Khomri), applicable depuis le 1er Janvier 2017, a invers\u00e9 la r\u00e8gle de son adoption en entreprise. La d\u00e9mat\u00e9rialisation du bulletin de paie est depuis cette date l\u2019option par d\u00e9faut, et ne n\u00e9cessite plus l\u2019accord pr\u00e9alable du salari\u00e9. Ce dernier conserve toutefois la possibilit\u00e9 de refuser, \u00e0 condition d\u2019exprimer formellement son souhait de conserver le format papier.<\/p>\n<p>Ainsi, l\u2019employeur doit, au moins un mois avant le premier envoi, informer le salari\u00e9 que son bulletin sera remis sous format d\u00e9mat\u00e9rialis\u00e9. Il doit aussi le pr\u00e9venir de son droit de s\u2019y opposer. Et, lorsque le salari\u00e9 demande \u00e0 recevoir ses bulletins au format papier, l\u2019employeur dispose de 3 mois (maximum) pour acc\u00e9der \u00e0 sa requ\u00eate.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Des obligations l\u00e9gales<\/strong><\/h2>\n<p><strong>Conservation<\/strong><\/p>\n<p>Certaines obligations s\u2019appliquent \u00e0 la version \u00e9lectronique du bulletin de paie comme \u00e0 la version papier. Ainsi, l\u2019employeur est-il tenu de conserver dans ses archives les bulletins \u00e9lectroniques au minimum 5 ans.<\/p>\n<p>De plus, il doit en assurer l\u2019accessibilit\u00e9 pendant 50 ans, ou jusqu\u2019aux 75 ans des salari\u00e9s qu\u2019il a employ\u00e9s.<\/p>\n<p><strong>Mentions obligatoires<\/strong><\/p>\n<p>De m\u00eame, <a href=\"https:\/\/valoxy.org\/blog\/mentions-bulletin-de-paie\/\">les mentions sur le bulletin de paie<\/a> \u00a0restent identiques sur la version \u00e9lectronique qu\u2019en format \u201cpapier\u201d.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>L\u2019\u00e9laboration du bulletin de paie<\/strong><\/h2>\n<p>Bien souvent les entreprises transmettent les informations des salari\u00e9s et les variables de paie aux gestionnaires de paie par e-mail, par t\u00e9l\u00e9phone, par fichier Excel, ou par saisie des \u00e9l\u00e9ments variables de paie (EVP) dans les logiciels en ligne.<\/p>\n<p>Puis, les gestionnaires \u00e9laborent les bulletins de paie, puis les renvoient \u00e0 l\u2019employeur par les m\u00eames canaux. (e-mail, courrier, directement au travers du logiciel de paie, ou par d\u00e9p\u00f4t dans un syst\u00e8me de gestion \u00e9lectronique de documents (GED).<\/p>\n<p><strong>Ces proc\u00e9dures ne garantissent pas la confidentialit\u00e9 des informations. Elles ne sont pas conformes aux normes <\/strong><a href=\"https:\/\/valoxy.org\/blog\/le-reglement-europeen-pour-la-protection-des-donnees\/\">RGPD<\/a><strong>, CNIL, etc. <\/strong>Il en est de m\u00eame pour les salari\u00e9s qui saisissent leur demande de <a href=\"https:\/\/valoxy.org\/blog\/conges-payes-2\/\">cong\u00e9s pay\u00e9s<\/a> au travers de nombreuses applications de paie.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>La distribution du bulletin de paie<\/strong><\/h2>\n<p>Au moment du versement des salaires, l\u2019entreprise doit remettre un bulletin de paie \u00e0 chaque salari\u00e9. Cette remise ob\u00e9it \u00e0 des r\u00e8gles de confidentialit\u00e9 et de conservation strictes, d\u00e9finies \u00e0 l\u2019article L3243-2 du Code du Travail.<\/p>\n<p>Ces r\u00e8gles sont :<\/p>\n<ul>\n<li>une bonne r\u00e9ception du bulletin de paie par le salari\u00e9,<\/li>\n<li>la garantie de son authenticit\u00e9,<\/li>\n<li>la confidentialit\u00e9 : l\u2019envoi doit en effet garantir la s\u00e9curit\u00e9 du bulletin de paie, et son int\u00e9grit\u00e9. Celui-ci ne doit pas pouvoir \u00eatre intercept\u00e9, ni copi\u00e9.<\/li>\n<li>une conservation du bulletin et un acc\u00e8s \u00e0 celui-ci pendant les dur\u00e9es r\u00e9glementaires de 50 ans, ou jusqu\u2019\u00e0 ce que le salari\u00e9 ait 75 ans. (afin de pouvoir justifier ses droits \u00e0 la retraite si n\u00e9cessaire).<\/li>\n<\/ul>\n<p>L\u2019employeur peut choisir de remettre le bulletin de paie au salari\u00e9 :<\/p>\n<ul>\n<li>en version papier (en main propre ou par voie postale),<\/li>\n<li>par voie d\u00e9mat\u00e9rialis\u00e9e, <strong>si le salari\u00e9 ne s\u2019y oppose pas<\/strong>.<\/li>\n<\/ul>\n<p>Or l\u2019envoi du bulletin de paie se fait souvent par mail, ce qui ne permet pas de garantir cette s\u00e9curit\u00e9. <strong>L\u2019envoi du bulletin de paie par mail n\u2019est d\u2019ailleurs pas conforme aux normes RGPD, ni aux recommandations de la CNIL.<\/strong> Alors comment faire ?<\/p>\n<p>Des solutions techniques qui r\u00e9pondent \u00e0 ces obligations et ces contraintes de s\u00e9curit\u00e9 et de confidentialit\u00e9. Le <a href=\"https:\/\/valoxy.org\/blog\/coffre-fort-numerique\/\">coffre-fort num\u00e9rique<\/a> fait partie de ces outils.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Le coffre-fort num\u00e9rique (CFN)<\/strong><\/h2>\n<p>Il permet un archivage, en toute s\u00e9curit\u00e9, en s\u2019appuyant sur deux principes, \u00e0 la base de son fonctionnement :<\/p>\n<ul>\n<li>la <strong>conservation <\/strong>des documents \u00e9lectroniques.<\/li>\n<li>la <strong>garantie d\u2019une restitution identique <\/strong>au document original, gr\u00e2ce \u00e0 un m\u00e9canisme de s\u00e9curisation et d\u2019int\u00e9grit\u00e9 au moment du d\u00e9p\u00f4t, aussi appel\u00e9 <strong>scellement num\u00e9rique.<\/strong> Il s\u2019agit en fait :\n<ul>\n<li>d\u2019une<strong> signature \u00e9lectronique,<\/strong> qui authentifie l\u2019auteur du d\u00e9p\u00f4t,<\/li>\n<li>d\u2019un <strong>horodatage, <\/strong>qui certifie la date de ce d\u00e9p\u00f4t,<\/li>\n<li>d\u2019une empreinte num\u00e9rique lors du d\u00e9p\u00f4t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Une tra\u00e7abilit\u00e9 et un enregistrement des activit\u00e9s des utilisateurs, des anomalies et des \u00e9v\u00e9nements li\u00e9s \u00e0 la s\u00e9curit\u00e9 assurent par ailleurs l\u2019int\u00e9grit\u00e9 des documents dans le temps (leur \u201cnon-modification\u201d). Ainsi peut-il assurer une transmission s\u00e9curis\u00e9e du bulletin de paie.<\/p>\n<h4>Large gamme de services<\/h4>\n<p>Initialement propos\u00e9s par des entreprises ax\u00e9es sur la communication et la transmission des donn\u00e9es (La Poste, Orange, etc.), le coffre-fort num\u00e9rique fait maintenant partie des offres de service des logiciels de paie. Ainsi de <a href=\"https:\/\/www.silae.fr\">SilaeRH<\/a>, l\u2019application utilis\u00e9e par le cabinet Valoxy pour lui-m\u00eame et ses clients. En un seul clic (gain de temps), l\u2019employeur va distribuer les bulletins de paie du mois \u00e0 tous les salari\u00e9s. Le logiciel int\u00e8gre aussi une synchronisation des informations entrantes et sortantes, et fluidifie la digitalisation de la gestion RH et de la paie. Le coffre-fort num\u00e9rique s\u2019int\u00e8gre de cette fa\u00e7on dans la cha\u00eene de la paie, depuis la pr\u00e9paration jusqu\u2019\u00e0 l\u2019envoi des bulletins.<\/p>\n<p>Il existe m\u00eame 2 types de coffre-fort. L\u2019un est op\u00e9rationnel uniquement lors de la pr\u00e9sence du salari\u00e9 au sein de l\u2019entreprise. L\u2019autre reste op\u00e9rationnel m\u00eame apr\u00e8s le d\u00e9part du salari\u00e9.<\/p>\n<p>Cet article sur la transmission s\u00e9curis\u00e9e du bulletin de paie vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-bulletin-de-paie-modifie\/\">Le bulletin de paie modifi\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comment-lire-bulletin-paie\/\">Comment lire un bulletin de paie ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-simplification-du-bulletin-de-paie\/\" target=\"_self\" rel=\"noopener\">La simplification du 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\/actualites-sociales-de-lete-2023\/\" target=\"_self\" rel=\"noopener\">Actualit\u00e9s sociales de l\u2019\u00e9t\u00e9 2023<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La remise du bulletin de paie par l\u2019employeur est soumise \u00e0 des r\u00e8gles de confidentialit\u00e9 et de conservation (article L3243-2 du Code du Travail). Les r\u00e8gles de transmission s\u00e9curis\u00e9e du bulletin de paie incluent \u00e9galement l\u2019assurance d\u2019une bonne r\u00e9ception du&#8230;<\/p>\n","protected":false},"author":1,"featured_media":63414,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-63413","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>La transmission s\u00e9curis\u00e9e du bulletin de paie | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La transmission s\u00e9curis\u00e9e du bulletin de paie suit des r\u00e8gles de bonne r\u00e9ception, de confidentialit\u00e9, de conservation et d&#039;accessibilit\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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