paie

Paie is the payroll process and the set of records used to compensate employees. In human resources and accounting, it covers calculating gross pay, applying deductions, and distributing net salaries, as well as producing payslips, remitting taxes and social contributions, and maintaining payroll data for reporting and audits.

Components of paie typically include gross remuneration (salaire brut), variable elements such as overtime and bonuses, and deductions (cotisations sociales and taxes) that lead to net pay (salaire net). Payslips document the components of pay, deductions, and cumulative time data, and payroll records support statutory reporting and internal controls. Employers may also include benefits in kind or reimbursements as part of the total compensation package.

Process elements usually involve collecting timekeeping data, verifying employment status and eligibility, calculating gross pay, applying overtime, allowances, and bonuses, and then computing deductions for social insurance, retirement, unemployment, and income tax where applicable. After net pay is determined, payments are issued, payslips distributed, and records updated. Payroll also entails reporting to authorities, reconciliation, and year-end statements, while ensuring data privacy and accuracy.

Regulatory context varies by country but generally requires compliance with tax, social security, and labor laws. In France, for example, payroll data contribute to social declarations via the Déclaration Sociale Nominative (DSN) to bodies such as URSSAF and the social security system, with specific contributions and tax withholdings applying to employees and employers.

Technology and delivery models: paie is often supported by payroll software integrated with HR systems, or by outsourcing to specialized providers, to ensure accuracy, timeliness, and regulatory compliance.