Employer health and prévoyance shares now count in montant net social

Employer-paid shares for compulsory complementary health cover and for collective prévoyance and retraite supplémentaire now count in the montant net social shown on the payslip and declared in the DSNBossBoss. The Boss page « Montant net social », updated 2 October 2026, reverses the previous position: the employer's contribution to the compulsory complémentaire santé under article L. 911-7 of the code de la sécurité sociale, including individual options attached to those guarantees, and the employer's contributions funding collective guarantees under article L. 911-1, must be integrated into the montant net social, whether below or above the exemption limitsBossBoss. The versement santé under article L. 911-7-1 counts the same wayBoss. On the deduction side, the complementary-protection rule is now symmetric: the compulsory employee share for frais de santé cover and the employee's contributions funding collective prévoyance and retraite supplémentaire guarantees are deducted, alongside the other employee-chargeable social contributionsBossBoss.

The change runs through the whole page. The composition list moves the employer's health, prévoyance and retraite supplémentaire financing from the exclusions column to the inclusions columnBossBoss, and FAQ 13 states that all employer contributions funding collective prévoyance or retraite supplémentaire cover count in the montant net social, with employee contributions deducted instead. New FAQ 14 provides that the versement santé counts like the employer's share for compulsory complémentaire santéBoss. FAQ 29, on which protection-sociale-complémentaire contributions are deducted, now answers that the employer's health contribution under L. 911-7 and the employer's share funding L. 911-1 collective guarantees must be integrated, while the corresponding employee shares are deductedBossBossBoss. Former FAQ 29, which required deducting the versement santé, becomes FAQ 14 with the opposite answer — the versement santé counts — and the remaining questions are renumberedBoss.

The montant net social is the aggregate defined at 9 bis of article R. 3243-1 of the code du travail: gross pay and replacement income paid by the employer, minus the employee's social contributions, displayed on the payslip since the July 2023 pay rounds and transmitted to bodies via the DSN so that RSA and prime d'activité claimants declare the right amount in their quarterly resource statements. Raising it by the employer's health and prévoyance financing increases the figure employees declare in their quarterly resource statements and the figure employers transmit via the DSN. Payroll engines, payslip templates and DSN mappings that coded the employer shares as exclusions must be switched to inclusions, and the employee-share deductions kept.

For payroll runs, the operational points are to add the employer's L. 911-7 health financing, the L. 911-1 collective-guarantee financing and the L. 911-7-1 versement santé to the montant net socialBossBossBoss, to keep deducting only the employee shares for those coversBoss, and to apply the rule regardless of the article D. 242-1 exemption limitsBoss. Complementary daily allowances paid under a prévoyance contract count in the montant net social even when exempt from contributionsBoss.

Legal basis: Boss, « Montant net social », updated 02/10/2026; code du travail, article R. 3243-1, 9 bis; code de la sécurité sociale, articles L. 911-1, L. 911-7 and L. 911-7-1.