Individual Social Balance (ISB): Definition, Stakes, and Examples

The Individual Social Balance (ISB) is a document given to each employee that details in a personalized way all of their direct and indirect compensation. Highlighting the real value of the compensation package, it helps better communicate the company's social value and enhance efforts in recognition and retention.

Do you want to build an effective Individual Social Balance, tailored to employee expectations and the company's HR objectives? Intuition Software explains how to use the ISB to retain your employees.

• Individual Social Balance in summary
• What is the Individual Social Balance?
• Who is concerned by the ISB?
• What does the ISB consist of?
• What are the advantages of the Individual Social Balance?
• How to implement an ISB?
• Free Individual Social Balance template

Individual Social Balance in Summary

• The Individual Social Balance is an optional and individual document that details salary, social benefits, and company schemes, beyond the payslip.
• It integrates fixed and variable compensation, savings, social protection, training, working time, and various benefits.
• Any employee can receive an ISB, but the company remains free to define categories and distribution frequency.
• For the company, this balance promotes transparency, simplifies understanding, enhances HR policy, opens dialogue, and strengthens employer attractiveness.
• An ISB, to be effective, requires precise implementation: defining its content, choosing an appropriate tool, refining presentation, and supporting its distribution with clear communication.

What is the Individual Social Balance?

The Individual Social Balance (ISB) is an HR document that summarizes, for each employee, the compensation received and all financial and extra-financial benefits they enjoy each year. Unlike the payslip, which focuses on monthly salary, the ISB broadens the perspective and shows the overall value of the "package" offered by the company.

Each individual social balance is unique, reflecting the employee's personal situation, and includes:

• Fixed and variable salary
• Bonuses and incentives
• Social contributions covered by the company
• Health protection and insurance
• Employee savings schemes
• Meal vouchers and meal assistance
• Continuing education actions
• Leave and rest days
• Working conditions (hours, flexibility, equipment)
• Well-being benefits (remote work, activities, support)

Generally provided once a year, in paper or digital format, the Individual Social Balance is therefore intended to be more than an informational document. It's a tool that helps employees understand the real value of their overall compensation, beyond salary.

What's the difference between Individual Social Balance and Company Social Balance?

The Individual Social Balance is an optional document, personal and confidential intended for each employee. The Company Social Balance is a mandatory and collective document that presents the company's overall social situation. Both aim for transparency but don't present the same information.

• The Company Social Balance or "social balance" is a global and mandatory document that fits into social law for companies with more than 300 employees. It provides a collective overview of the company's social situation: workforce, average compensation, working conditions, health and safety, training, professional relations, etc. It primarily serves as a social dialogue tool with employee representatives and legal bodies.
• The Individual Social Balance is a personalized document, voluntarily given to each employee to highlight their overall compensation and benefits during the past year. Its purpose is educational, as it helps each employee concretely understand what the company invests for them and aims to strengthen their sense of recognition.

Is the Individual Social Balance mandatory?

No, the Individual Social Balance is not a legal obligation. Its implementation is a voluntary choice by the company, which freely decides whether to offer it to its employees. The ISB doesn't appear in any legal text and isn't subject to any regulatory constraint.

The non-mandatory nature of the ISB doesn't prevent many companies from establishing it as a strategic internal communication tool. By providing transparency and recognition, it helps strengthen the employer brand, retain talents, and improve overall perception of salary policy.

Thus, companies don't risk any sanctions if they don't implement an Individual Social Balance. However, integrating the ISB into their human resources policy can be a real asset for motivating and valuing internal teams.

Who is Concerned by the ISB?

The Individual Social Balance addresses all employees of a company, regardless of their function, hierarchical level, or seniority. Unlike other HR documents reserved for certain categories (like company savings plans or stock options), the ISB can potentially concern all employees.

In practice, the company freely decides:

• The scope: all employees, or only certain categories (executives, non-executives, by business sector, etc.)
• The frequency: annual, semi-annual, or during specific events (annual reviews, promotions)
• The format: paper document, secure PDF, digital platform, or presentation during interviews

When to Provide the Individual Social Balance?

ISB delivery can occur at different strategic moments:

At the end of the calendar or fiscal year: To review the past year and present all benefits received.

During annual reviews: The ISB becomes a discussion support about compensation and professional development.

During salary negotiations: To concretely illustrate the overall value of the proposed package.

During recruitment: As a communication tool to attract and convince candidates.

During organizational changes: Merger, acquisition, or reorganization, to reassure about benefit maintenance.

What Does the ISB Consist of?

The Individual Social Balance content varies by company, but generally includes several essential sections that provide a complete view of compensation and benefits.

1. Direct Compensation

This section details all salary elements paid to the employee:

• Annual gross and net base salary
• Fixed bonuses (13th month, seniority bonus, function bonus)
• Variable compensation (objective bonuses, commissions, profit-sharing)
• Overtime and premiums
• Valued benefits in kind (company car, housing, phone)

2. Social Protection and Insurance

The ISB valorizes employer contributions often unknown to employees:

• Employer share of social contributions (health, retirement, unemployment)
• Supplementary health insurance (company mutual)
• Insurance (incapacity, disability, death)
• Supplementary retirement (company retirement savings plan)

3. Employee Savings and Financial Schemes

• Profit sharing
• Incentive bonuses
• Employer matching for employee savings plans
• Stock options or free shares

4. Social Benefits and Well-being

• Meal vouchers and their annual value
• Holiday, culture, sport vouchers
• Works council benefits
• Professional training attended (cost and number of hours)
• Concierge or personal assistance services

5. Working Time and Leave

• Number of paid vacation days
• RTT and recovery days
• Exceptional leave (marriage, birth, etc.)
• Schedule arrangements (remote work, flexible hours)

6. Working Conditions and Environment

• Equipment provided (computer, phone, vehicle)
• Workspace and services (parking, company restaurant)
• Well-being actions (gym, relaxation sessions)

What are the Advantages of the Individual Social Balance?

The ISB offers significant benefits for both the company and employees. It's a communication and management tool that contributes to improving the employer-employee relationship.

For the Company

1. Enhancement of HR Policy and Compensation

The ISB highlights all financial efforts made for each employee. Often, employees underestimate the real value of their compensation package. The ISB reveals this hidden value and shows the company's overall investment.

2. Improved Transparency and Trust

By clearly communicating about overall compensation, the company strengthens trust with its teams. This transparency helps reduce misunderstandings and frustrations related to compensation.

3. Tool for Retention and Talent Retention

The ISB helps employees become aware of their job's value beyond net salary. This awareness can discourage departures and strengthen team engagement.

4. Support for Salary Negotiations

During annual reviews or negotiations, the ISB allows managers to have concrete arguments to explain compensation policy and justify decisions made.

5. Strengthening Employer Brand

A well-designed ISB demonstrates the company's HR professionalism and concern for valuing its employees. It can become an asset for attracting new talent.

For Employees

1. Better Understanding of Overall Compensation

The ISB clarifies all benefits the employee enjoys, often unknown or undervalued. It helps realize the real value of their employment.

2. Clear View of Company Investment

Employees concretely discover what they really cost the company, beyond gross salary. This awareness can strengthen their sense of belonging.

3. Aid for Professional Planning

The ISB can serve as a discussion basis during development interviews and help employees better negotiate their professional path.

4. Reference Document for Personal Decisions

The ISB provides a solid foundation for making important decisions (mobility, training, career change) with a complete view of their situation.

How to Implement an ISB?

Implementing an Individual Social Balance requires a structured approach and prior reflection on pursued objectives.

1. Define Objectives and Scope

Clarify objectives:

• Improve communication about compensation?
• Retain employees?
• Enhance HR policy?
• Prepare salary negotiations?

Determine scope:

• All employees or certain categories?
• What information to include?
• What distribution frequency?

2. Form the Project Team

The ISB project generally involves:

• Human Resources Management (project leadership)
• Payroll service (compensation data)
• Social management control (benefit valuation)
• Internal communication (design and distribution)
• IT (tools and data security)

3. Choose Tool and Format

Possible solutions:

• Word/PDF document personalized for each employee
• HRIS tool with integrated ISB module
• Dedicated platform accessible via employee portal
• Mobile application for mobile consultation

Selection criteria:

• Ease of use and updating
• Personal data security
• Customization possibilities
• Cost and implementation timeline

4. Collect and Valorize Data

Basic data:

• Payroll elements (salary, bonuses, benefits)
• Employer social contributions
• Social benefits (mutual, insurance)
• Training and leave

Financial valuation:

• Calculate employer share of contributions
• Evaluate benefits in kind
• Quantify services and equipment provided

5. Design Presentation

Design principles:

• Clarity and readability: graphics, tables, colors
• Pedagogy: explanations and definitions of technical terms
• Visual summary: summary of main data
• Personalization: name, photo, individual data

Standard structure:

1. Personalized cover page
2. Overall compensation summary
3. Detail by benefit category
4. Multi-year evolution
5. Sectoral comparisons (optional)

6. Support Distribution

Prior communication:

• Information about ISB objective and content
• Manager training to answer questions
• User guide and FAQ

Delivery methods:

• Hand delivery during interviews
• Secure email or platform delivery
• Availability on intranet

Follow-up and feedback:

• Satisfaction survey on ISB
• Collection of questions and suggestions
• Improvements for subsequent versions

Free Individual Social Balance Template

To help you start your ISB project, here's a simple template you can adapt according to your needs:

Proposed structure:

Page 1: Personalized Summary

• Name, position, seniority
• Annual overall compensation summary
• Distribution chart (salary, benefits, social protection)

Page 2: Compensation Detail

• Annual base salary
• Bonuses and variables
• Benefits in kind
• Total direct compensation

Page 3: Social Protection and Insurance

• Employer social contributions
• Supplementary health insurance
• Insurance
• Supplementary retirement

Page 4: Social Benefits and Services

• Meal vouchers
• Holiday vouchers
• Training
• Other benefits

Page 5: Time and Working Conditions

• Paid leave and RTT
• Schedule arrangements
• Equipment provided
• Services available

This template can be enriched according to your sector specificities and employee expectations.

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The Individual Social Balance represents a strategic investment for any company concerned with enhancing its HR policy and retaining its talents. Beyond the communication aspect, it constitutes a real management tool that contributes to strengthening trust between employer and employees.

By revealing the hidden value of overall compensation, the ISB helps each employee better understand their employment and can significantly improve their perception of the company. In a context of talent war and high labor market volatility, this tool can make the difference in retaining and motivating the best skills.

The success of an ISB project relies on a methodical approach: clear objective definition, involvement of the right teams, choice of appropriate tools, and careful support for distribution. Well-designed and well-communicated, the ISB quickly becomes a valuable asset for human resources management and the company's overall performance.