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Payslip’s presentation shall change as of July 2023

Published on : 21/04/2023 21 April Apr 04 2023
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As of July 1st, 2023, the presentation of payslips shall change, the objective being that employees be better informed regarding the resources taken into account for the calculation of their entitlement to certain social benefits as well as the rationalisation of certain information. From that date onwards, payslips will include a new entry referred to as the "net social amount". This net social amount is calculated by taking into account all income that is paid (salaries, bonuses, overtime, benefits in kind, severance pay, etc.) and the contributions to be deducted.

The administration has published, by means of a January 31st, 2023, decree, a model payslip that companies will be able to use as of July 1st, 2023, which includes this net social amount. Another model payslip is available but will not become mandatory before the 1st of January 2025. It includes wording that is more intelligible and prioritized as well as a harmonized presentation of certain benefits, reimbursements, or deductions, allowing employees to better understand the net amount they receive. In addition, certain information that does not affect employees' rights and was complicated to calculate shall be removed, such as the total amount of contribution reductions paid by employers.
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