Foreign artists - Pay slips
Monday, 04 July 2005
“Could you please tell me whether the pay slips of foreigners working in France who have a deduction at source must show the net taxable amount?”
Salaried foreign artists seconded to France have entitlements under labour law (article L341-5 of the Labour Code).
Among others, they benefit from the articles of the Labour Code pertaining to pay: Smic (the French index-linked guaranteed minimum wage), equal pay (between sexes), salary payment method and, if the service provided exceeds one month, the same frequency, date and place of payment of the salary and the obligation to issue a pay slip.
The pay slip must include a number of items. Some are mandatory, others optional. Among the latter is the net taxable amount, because the employer contributions are not a mandatory item. If the employer chooses not to include the net taxable amount on the pay slip, it is up to him to produce an annual statement of all contributions.
Therefore, irrespective of whether or not the employee has a deduction at source, the employer is not required to include the net taxable amount on the pay slip.
