When wages are paid, the employer provides the persons mentioned in article L. 3243-1 with a supporting document known as a pay slip. The employer may not require any formality of signature or endorsement other than that establishing that the sum received corresponds to the net amount shown on the pay slip.
Unless the employee objects, the employer may provide the pay slip in electronic form, under conditions that guarantee the integrity, availability for a period set by decree and confidentiality of the data as well as its accessibility as part of the service associated with the account mentioned in 2° of II of article L. 5151-6. A Conseil d’Etat decree issued after consultation with the Commission Nationale de l’Informatique et des Libertés (National Commission for Information Technology and Civil Liberties) shall determine the terms and conditions of this accessibility in order to preserve the confidentiality of the data.
The information that must appear on the form or be appended to it is determined by decree of the Conseil d’Etat.