What is a BSI?
Before going any further, it's important to review the concept of the individual social report (bilan social individuel - BSI), and first of all that of the social balance sheet. The social report is a mandatory legal document for companies with over 300 employees. It provides an overview of the company's social situation.
So what is the individual social report?
This is an individual report which, unlike the social report, is not a mandatory document.
The individual social report is a human resources management tool which lists all the remuneration and benefits received by the employee over the course of the year.
What is the content of an individual social report?
The individual digital social balance sheet contains a number of data on the employee:
- Name of collaborator ;
- Company name and address ;
- Overall summary of his remuneration ;
- Individual remuneration: fixed, contractual variable, all bonuses received (13th month, vacation bonuses, etc.);
- Its collective remuneration and employee savings : profit-sharingprofit-sharing, savings plans (PEE, PERE-CO);
- Summary of working hours: CET, RTT, all leave entitlements (special, unpaid, paid, etc.);
- Employee benefits (catering, transport, vacation vouchers, accommodation, computer, company car, etc.);
- Training rights (CPF, training courses taken).