Jusqu’à présent, le bulletin de paie pouvait être remis au salarié sous forme dématérialisée uniquement si l’employeur avait préalablement reçu l’accord de ce dernier.
Afin d’encourager son déploiement, depuis le 1er janvier 2017, l’employeur peut transmettre un bulletin de paie électronique sans avoir besoin, auparavant, de recueillir l’accord du salarié. Mais attention, si le salarié lui en fait la demande, l’employeur est obligé de lui remettre une version papier.
L’employeur doit donc informer chaque salarié de son droit de s’opposer à la transmission électronique de sa feuille de paie. Cette information devant être donnée au salarié, un mois avant la mise en place de ce mode de transmission ou lors de son embauche, par tout moyen conférant date certaine (lettre recommandée avec accusé de réception, lettre remise en mains propres contre décharge, e-mail…).
À noter : lorsqu’un salarié s’oppose à la réception d’un bulletin de paie dématérialisé, l’employeur doit, pour ce salarié, revenir à la version papier au plus tard 3 mois après son opposition.
L’employeur doit s’assurer que les salariés puissent, à tout moment, via un service de mise à disposition, récupérer leurs bulletins de paie électroniques et ce « sans manipulation complexe ou répétitive » et dans un format électronique courant.
Les employeurs doivent également mettre ces bulletins de paie à disposition des salariés sur la plate-forme du compte personnel d’activité. Concrètement, via ce site Internet, qui devrait être bientôt en ligne, les salariés pourront consulter leurs bulletins de paie depuis leur espace personnel.
Précision : l’employeur doit garantir l’accès par le salarié à ses bulletins de paie pendant 50 ans ou jusqu’à ce que ce dernier ait atteint l’âge de 75 ans. Le choix entre ces deux durées appartenant à l’employeur.
L’employeur qui notamment n’informe pas le salarié de son droit d’opposition ou ne lui permet pas de récupérer ses bulletins de paie risque une amende de 450 € (2 250 € pour une société).
Article 54, loi n° 2016-1088 du 8 août 2016, JO du 9
Décret n° 2016-1762 du 16 décembre 2016, JO du 18
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