From January1, 2019, employees' 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 kit (available via the link at the bottom of the page) to help employers implement the withholding tax (PAS).
From September 2018, employers will be able to receive, via DSN, their employees' levy rates and will be able, before the end of the year, to show 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 it on his or her tax notice in the summer of 2018.
Taxpayers have 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.
Find out more : PRELEVEMENT A LA SOURCE KIT
