Your salary will drop from January, these two lines on the pay slip will change

Many small lines on your pay slip will be modified in 2025. And this will not be without consequences on your net salary.

The pay slip, this document as barbaric as expected. Of the thirty lines it contains, only one really focuses the attention of employees. Not the last, but the biggest, written in bold: “Net to pay”. Clearly, this is the amount that will arrive in the bank account, the most important element in the eyes of workers.

However, it is still important to look at the other lines of his bulletin. Especially since from January pay, some of them will have changed. This will have an impact for many employees since their take-home pay may fall. Here’s what to watch out for on the next pay slip.

First of all, an important line but very little looked at by employees will change: “Compulsory health supplement”. This is mutual insurance. For private sector employees, this is covered at least 50% by the company, the remaining part being deducted from the gross salary. The amount displayed in the “Employee share/contribution” column will be higher.

In fact, the price of mutual insurance will increase in 2025 by an average of 6%. The deduction made from your gross salary will therefore be greater. The increase date depends on the effective date of your company’s new contract. At the same time, it should be noted that the part paid by the employer will also increase, without any additional impact on your salary.

Another line will also move, negatively for your finances: the one marked “Transport reimbursement”. From 1^er January, bosses who previously reimbursed 75% of a public transport ticket to their employees will no longer have the right to do so. The limit is lowered to 50%.

Thus, taking the example of the Navigo pass in Île-de-France, it costs €86.40 per month. Until then, companies could reimburse up to 64.80 euros. From now on, they will be limited to €43.20. Here too, this will lead to a drop in net salary (not counting the planned increase in subscription to 1^er January).

Finally, a last line is also likely to change for many employees, but not all. This is the one indicating the personalized withholding tax rate, indicated as “Personalized rate” or “Withholding tax”. The percentage of salary directly paid to taxes may vary for those who have changed it themselves during the year 2024.

In fact, when it is made, this adjustment only applies until December 31. Then, the rate automatically calculated by taxes applies. It may be higher or lower than that of December.

So many changes that will need to be monitored carefully as soon as the next pay slip arrives to ensure that no errors have crept into your remuneration.