January 06, 2017
Bulletin interne de l'Institut Pasteur
Information about your December 2016 payslip
Employees who received an individual profit-sharing bonus in 2016 in respect of the financial year 2015 may have noticed that details of this bonus were provided on their December payslip.
Bonuses paid under the profit-sharing scheme are subject to the General Social Contribution (Contribution Sociale Généralisée, or CSG) and the Social Debt Repayment Contribution (Contribution au Remboursement de la Dette Sociale, or CRDS). These contributions are deducted by NATIXIS prior to payment of the bonus (regardless of whether you chose to receive the bonus as a direct payment, invested it into the Company Savings Scheme or opted for a combination of the two). Unless the bonuses are paid into the Company Savings Scheme, they are also taxable. For employees who chose to receive a direct payment, the bonus is therefore subject to 2017 income tax in respect of 2016.
Those employees who participated in the profit-sharing scheme in 2016 can see details of their bonus on their final payslip of the year, in line with the choices they made back in spring regarding the payment method:
- for all those receiving a profit-sharing bonus, the sum already deducted as CSG and CRDS contributions is indicated,
- for those receiving some or all of the bonus by bank transfer, the payslip shows details of the net bonus received and how this affects their total taxable net income,
- for those who invested some or all of the bonus in the Company Savings Scheme, the amount invested is indicated.
These "payroll postings" have no impact on employees' net income.
Find out more about the Institut Pasteur profit-sharing scheme