Withholding tax on January 1, 2019
Would you like to prepare for the introduction of the withholding tax on January 1, 2019 in the best possible conditions?
Would you like to anticipate its application to your employees' payroll?
Many questions loom large given the complexity of this reform and following receipt of the provisional tax rate for 2019.
We organize information meetings
Join us for one of Exco Clermont-Ferrand's breakfast briefings!
- Several dates are available.
- Capacity limited to 20 participants.
- Duration approx. 1h30.
- Introduction to withholding tax, employee obligations, example of a payslip...
Price: €30 ex-VAT/participant, events reserved for Exco Clermont-Ferrand customers.
Registration November 20, 2018
Other support of support
Send flyers to your employees to announce and present the withholding tax reform.
- Transmission of documentation to employees.
Included in your social or accounting mission for Exco Clermont-Ferrand customers.
Presentation of the reform to employees and employers
- An EXCO Clermont employee will present the withholding tax at your company or by videoconference.
Price: €250 excl. VAT (excluding special organization requests) Offer reserved for Exco Clermont-Ferrand customers.
Personalized tax assessment
- Summary of your 2017 tax situation.
- Analysis of your 2018 tax situation
- Update on your income tax deductions from January 2019
Price: on quotation according to your personal tax situation. Offer reserved for Exco Clermont-Ferrand customers.
From 1st January 2019, employee income tax will be deducted at source, directly by the employer, from the taxable amount of their remuneration.
The French tax authorities have published a " prélèvement à la source" (withholding tax) kit to help employers implement the new system.
Since September 2018, employers have received, via DSN, their employees' levy rates and will be able, before the end of the year, to allow PAS on pay slips
This approach will anticipate employees' questions by reminding them that the only contact for PAS matters is the DGFIP, in accordance with the confidentiality obligation.
The employee has been informed of the tax rate for his or her tax household after filing his or her tax return online in the spring of 2018, or will be informed of the rate on his or her tax notice in the summer of 2018.
Taxpayers had until September 15, 2018, to change the levy rate: opt for a neutral or differentiated rate for spouses. These steps will have to be taken with the tax authorities, not the employer.
On the other hand, the company is responsible for collecting the withholding tax and transferring it to the tax authorities.
Financial penalties are already provided for by law in the event of omission, failure to file or late filing.
