National Education payslip: how to read and decipher it?

The different parts of the National Education payslip

A teacher or professor payslip has three main parts.

The top of the payslip

The upper part of the National Education payslip indicates the month paid, the paying agency, the position held and a banner showing the teacher’s payroll parameters.

The payroll parameters mention:

• The grade (Normal class (CN), Hors classe (HC) or Exceptional class (CE)) and the body (school teacher, etc.).
• The number of dependent children. It corresponds to the number of children eligible for the family salary supplement (SFT).
• The step.
• The index or number of hours. It makes it possible to set the gross index salary.
• The new index bonus (NBI). This number corresponds to the points attributed to the teacher according to the position occupied.
• The indication of part-time which indicates the amount of salary paid.

The central part of the payslip

The body of the payslip includes:

• The gross amount to be paid: the index salary and the allowances.
• The amount to be deducted: social security contributions.
• The net salary before taxes.
• The amount and % of withholding tax.
• Employer social security contributions.

The bottom of the teacher’s pay slip

The lower part of the payslip indicates the last name, first name and address of the teacher.

It also mentions the totals for the month, the net payable, the total cost for the employer, the totals for the year for the taxable amount, the date of payment and the teacher’s bank details.

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National Education payslip: understanding your gross salary

The first line of the central part of the report contains the “gross salary” which designates the main element of the teacher’s remuneration.

Its amount is the result of the following formula:

Teacher index x January 1 monetary value of index point

To note : an index grid is set for each body of teachers.

The index depends both on the body of the teacher (school teachers, certified or agrégé, etc.), on his grade and on his level.

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National Education payslip: bonuses and allowances

The following lines on the payslip mention the various bonuses and allowances due to the teacher and in particular:

• The residence allowance granted, the amount of which varies according to the geographical area of ​​the establishment and the teacher’s index.
• The family salary supplement if the teacher has at least one dependent child.
• Additional teaching hours.
• The student monitoring and support allowance (ISAE) for primary school teachers.
• The fixed part of the student follow-up and guidance allowance (ISOE) for secondary school teachers, and its flexible part for head teachers.
• The special hardship allowance (ISS) for school principals.
• The special mission allowance (IMP) for digital referents or discipline coordinators.

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National Education payslip: what are the elements to be deducted from income?

Contributions and social security contributions

The teacher’s income is deducted from the contributions and social security contributions that appear in the “to be deducted” column of the bulletin, namely:

• The “civil pension” PC deduction corresponds to the pension contribution. This is a fixed percentage of the gross salary.
• The CSG (generalized social contribution) for its deductible and non-deductible part.
• The social debt repayment contribution (CRDS).
• The employee contribution for the additional public service plan.
• The contribution for the complementary mutual.

A noteA: Since the introduction of the withholding tax, the teacher’s payslip also indicates the rate and amount of the withholding tax.

Calculation of “net to pay”

The “net payable” box corresponds to the remuneration actually paid to the teacher. It is equal to the difference between the total of the “to deduct” column and the total of the “to pay” column.

Attention : the “net payable” does not designate the amount to be declared to taxes. The taxable amount is indicated at the bottom left of the payslip. It corresponds to the “net payable” to which are added the CRDS, the non-deductible CSG and any contribution for the complementary mutual insurance company.

In the column “for information” are the employer’s contributions paid by the employer for the financing of family allowances, the pension fund, the national fund for housing assistance or the national solidarity fund for autonomy.

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