Payroll Bulletin: Small-Scale Dematerialization

Publishing a pay slip is a bit of a chore to many employers … Yet, handing a pay slip to an employee is an obligation imposed on the employer by law . At the time of the increasing dematerialization of the means of communication, the pay slip does not escape this evolution. The legislator took advantage of the labor law promulgated on August 8, 2016 to evolve the employer-employee relations by facilitating the dematerialization of the pay slip !

I. The dematerialized pay slip: From the exception to the norm

Up to now the pay slip could be handed out in paper form (by mail or by hand) or sent electronically . In order for the employer to be able to provide the employee with the pay slip electronically, the employer must first obtain the employee’s agreement. Few companies were able to deliver their pay slips electronically. The Labor Act by Myriam El Khomri has relaxed the system for the employer since now  the employer no longer has to ask for the employee’s agreement to send him his pay slip in electronic form.

II. Rights and obligations of employer and employee

More than a revolution, the adoption of the dematerialized payroll is an evolution .

Indeed, the electronic pay slip remains an option for the employer . It can choose to use it or not on the date of its choice (ex: at the beginning of the year or during the year). The employee can not force his employer to adopt the dematerialized format.

In the same way, the employee is free to refuse to receive the dematerialization of his pay slip, without any delay, before or after the first issue of an electronic payroll. He may inform his employer of his opposition by any means .

In this case, the employer must take into account the refusal of his employee as soon as possible or, at the latest, three months after the notification .

III. Archiving the pay slip: Safety first

The legislator anticipated possible problems that could arise from the dematerialization, in particular in terms of conservation and archiving.

It thus imposed a guarantee of continuity and availability of this document.

Decree No. 2016-1762 of 16 December 2016 concerning the dematerialisation of pay slips and their accessibility within the personal account of activity stipulates that the pay slip must be available for a period of 50 years or that, he must remain so until the 75th birthday of the employee.

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