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Certyneo
Labor Code art. L3243-2 · Macron Law · 50-year vault

Dematerialize and sign a payslip online

Dematerialized payslip delivered to the employee with full legal value. Compliant with article L3243-2 of the Labor Code (Macron Law of August 6, 2015) and decree no. 2016-1762 — retention for 50 years (or until the employee''s 75th birthday), presumed consent of the employee, express right of opposition, digital vault included.

Legal framework
Art. L3243-2 — Macron Law
Signature level
AES eIDAS recommended
Legal retention
50 years or employee''s 75th birthday

What is a dematerialized payslip?

The dematerialized payslip is the electronic version of the payslip, made available to the employee in a secure digital vault. Since the Macron Law of August 6, 2015 (article 54) and the decree of December 16, 2016, the employer can deliver the payslip in electronic form without prior employee consent, provided the employee is informed at least one month in advance and retention conditions are met (50 years or until the employee''s 75th birthday — a period that covers possible career reconstruction for retirement). The employee may oppose this at any time and request a return to paper format.

Why dematerialize payslips?

Cost savings on mailing

No more printing, envelopes, stamps, or in-person delivery. For 50 payslips/month, typical savings are €1,500-3,000 per year for an SME — not counting HR time spent on paper archiving.

50-year digital vault

Each employee has access to their personal digital vault that retains all their payslips for 50 years (or until their 75th birthday), in compliance with regulatory requirements. Compatible with future transfer to the personal activity account (CPA).

Presumed consent — no prior agreement

Since 2017, the employer no longer needs to obtain the employee''s express consent to switch to electronic payslips. Written notification one month in advance is sufficient. The employee may oppose this at any time and return to paper format.

Enforceable audit trail

Each payslip is delivered with a proof PDF: identity of the recipient employee, timestamp of availability, SHA-256 hash of the document, consultation log. Enforceable in case of labor court dispute over the existence or content of the payslip.

Dematerialize a payslip in 4 steps

From payslip generation to availability in the vault, in less than 5 minutes.

  1. 1. Inform employees

    Send an information letter or email to employees at least 1 month before the first electronic delivery. Specify the vault access conditions, retention period and right of opposition. Template available in Certyneo.

  2. 2. Import payslips

    Upload the batch of payslips (PDF) from your payroll software. Certyneo integrates with leading payroll SaaS (Silae, Sage, PayFit, etc.). Automatic detection of recipient employee.

  3. 3. Sign electronically (employer)

    Advanced signature (AES) of the payslip by the employer or payroll delegate. Qualified timestamping of availability. Compliant with article L3243-2 and decree 2016-1762.

  4. 4. Availability in the vault

    Each employee receives an email notification + accesses their payslip via their personal digital vault. Automatic 50-year retention, PDF export at any time.

Frequently asked questions

Do you need employee consent to dematerialize their payslips?
No — since the Macron Law (January 1, 2017), the employer can deliver the payslip in electronic form without prior employee consent, provided the employee is informed at least one month in advance by any means (mail, email, notice). The employee may oppose this at any time and obtain a return to paper format as soon as possible.
How long must dematerialized payslips be retained?
50 years from the payslip date, OR until the employee''s 75th birthday (article D3243-8 of the Labor Code). This period covers possible career reconstruction for retirement. Certyneo automatically archives each payslip for this period in a compliant digital vault.
How does the employee access their payslips?
Each employee has a personal digital vault accessible via username + password or OTP SMS. They can view, download and print their payslips at any time, even after leaving the company. The vault is compatible with future transfer to the personal activity account (CPA).
Can the employee refuse dematerialization?
Yes — at any time. The employee notifies their refusal to the employer (mail, email, simple letter). The employer must then return to paper format "as soon as possible" (case law: 3 months max). No reason is required and no sanction may be imposed.
What are the mandatory entries on the payslip?
Employer and employee identity, pay period, work duration, base salary, bonuses, deductions, detailed social contributions (since the 2018 simplified payslip), taxable net, net to pay, paid leave, withholding tax rate. No difference from the paper payslip — only the format changes.
What happens if the company closes or is acquired?
The digital vault remains accessible to the employee even after termination of employment or company liquidation. Certyneo guarantees data portability to a new host in case of service provider change, in accordance with decree 2016-1762.
What signature level for the employer?
Advanced signature (AES) recommended for the employer or payroll delegate: identity verification via OTP SMS, single certificate, qualified timestamp. Compliant with article 26 of the eIDAS regulation and compatible with integrity requirements of decree 2016-1762.
Is the dematerialized payslip enforceable before the labor court?
Yes — the advanced electronic signature (AES) gives the payslip the same probative force as the paper payslip (article 1366 Civil Code). In case of dispute over the existence or content of the payslip, the employer produces the Certyneo audit trail which demonstrates the date of availability, the identity of the recipient employee and the integrity of the document.

See also

Dematerialize your next payslips

Permanent free plan (5 envelopes / month), no credit card. Compliant with Macron Law and eIDAS. 50-year digital vault included.