National Education payroll: how to read and decipher it?

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3 mins

Gross salary, allowances, social security contributions, “net pay amount”, withholding tax, etc. are information that appears on a teacher’s payslip. How can you decipher them? Focus on national education payroll.

Capital video: Find out everything about payroll in the national education system

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– National education payroll

The different parts of the national education payroll

A teacher or professor’s payroll consists of three main parts.

At the top of the payslip

In the upper part of the national education payroll, the month paid, the paying agency, the position held and a banner with the teacher’s salary parameters are indicated.

Payroll settings include:

  • The grade (Normal Class (CN), Hors Classe (HC) or Exceptional Class (CE)) and the position (school teacher, etc.).
  • The number of dependent children. It corresponds to the number of children entitled to the Family Treatment Allowance (SFT).
  • The ladder.
  • The index or number of hours. This can be used to determine the treatment of the gross index.
  • The new index bonus (NBI). This number corresponds to the number of points awarded to the teacher based on the position held.
  • Part-time indicates which part of the salary is paid.

The central part of payroll

The content of the payslip includes:

  • The gross amount to be paid: the index salary and the remuneration.
  • The amount to be deducted: social security contributions.
  • Net salary before taxes.
  • The amount and percentage of withholding tax.
  • Employer’s social security contributions.

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At the bottom of the teacher’s payslip

The teacher’s last name, first name and address are stated in the lower part of the payslip.

It also lists the total amounts for the month, the net debt, the total costs to the employer, the total amounts for the year for the taxable amount, the payment date and the teacher’s bank details.

> Our comprehensive tax guide. How do you report your income? How can you reduce your tax burden through investments? What to do in the event of an administrative audit?

National Education Payslip: Information about your gross salary

The first line of the central part of the bulletin contains the “gross salary”, which refers to the main component of teacher remuneration.

Its height is determined by the following formula:

Teacher index x monetary value of the index point on January 1st

Note : An index scale is defined for each teaching staff.

The index depends on the type of teacher (school teacher, certified or qualified, etc.), his class and his level.

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Also read: Loss of payroll: what to do and how to keep it?

National Education Payroll: Bonuses and Allowances

The following lines of the payslip specifically mention the various bonuses and allowances due to the teacher:

  • The residence allowance granted, the amount of which varies depending on the geographical area of ​​the institution and the index of the teacher.
  • The family wage supplement if the teacher has at least one dependent child.
  • Additional lessons.
  • The Pupil Monitoring and Support Allowance (ISAE) for primary school teachers.
  • The fixed part of the Pupil Monitoring and Advisory Allowance (ISOE) for secondary school teachers and the flexible part for school principals.
  • Special hardship allowance (ISS) for school principals.
  • The Special Mission Allowance (IMP) for digital speakers or discipline coordinators.
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National education payroll: what elements should be deducted from income?

Social contributions and contributions

Social security contributions and contributions listed in the “To be deducted” column of the Bulletin are deducted from the teacher’s income, namely:

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  • The PC deduction “civil pension” corresponds to the pension contribution. This is a fixed percentage of the gross salary.
  • The CSG (general social contribution) for its deductible and non-deductible part.
  • The social debt repayment contribution (CRDS).
  • The employee contribution to the supplementary regulation for civil servants.
  • The contribution to additional mutual insurance.

noter: Since the introduction of withholding tax, the rate and amount of withholding tax are also listed on the teacher’s payslip.

Calculating “Net Liabilities”

The “net amount to be paid” field corresponds to the compensation actually paid to the teacher. It corresponds to the difference between the sum of the “to be deducted” column and the sum of the “to be paid” column.

Attention : “Net payable” does not mean the amount that must be declared for taxes. The taxable amount is shown at the bottom left of the payslip. It corresponds to the “net liability” to which are added the CRDS, the non-deductible CSG and the possible contribution for the supplementary mutual insurance company.

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The “for information” column shows the employer contributions paid by the employer to finance family allowances, the pension fund, the national housing allowance fund or the national solidarity fund for autonomy.

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