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Prefiguration of PAS on October 2018 pay slips
As you know, withholding tax on income will come into force on January1, 2019.
From that date, your usual net salary will be reduced by the amount of your income tax.
This new collection method in no way changes your tax calculation or rate.
To prepare you for this reform and help you better anticipate the impacts of PAS, as of the October 2018 pay slip, you will benefit from personalized information on your future withholding tax.
For your information, your October pay slip shows the withholding tax rate that will apply to you from January1, 2019, as well as the simulated withholding tax amount.
The pre-configuration period begins in October and ends in December.
Starting in January 2019, employers will deduct income tax at source. This will no longer be a prefiguration.
Of course, as the prefiguration of PAS is purely informative, no with holding tax will be levied on salaries before January 2019.
This withholding tax rate is the one calculated and transmitted by the tax authorities, taking into account any choices you may have made with them.
QUID: The rate shown on my pay slip does not correspond to my personalized rate. What should I do?
If the rate that appears on your pay slip is not your personalized rate and you have not opted not to have your rate transmitted, there are two possible scenarios:
- the tax authorities have not yet transmitted your personalized rate when your pay slip was produced. Your rate will be updated by the tax authorities and then sent to your employer so that it can be included on your November or December 2018 pay slip;
- or your identification details(social security number) are not consistent between your payslip and the tax authorities' files: in this case, please check the accuracy of your identification details on your payslip and, if they are correct, contact your local tax office.
QUID: How can I personalize or change my PAS rate?
By going to your personal space on impots.gouv.fr, in the "Manage my withholding tax" section , you can :
- opt to individualize your withholding tax rate: this option may be of interest to you if you are a couple and there is a significant difference in income within your household;
- opt not to send your rate to your employer : in this case, a non-personalized rate will be applied to your income to calculate your withholding tax.
And finally, if you know that your remuneration in 2019 is likely to vary significantly from that which determined your personalized rate, an update of the applicable rate or a modulation will be possible upon request to the tax authorities.
For all your questions about the withholding tax, the tax authorities remain your sole point of contact.
If you have any questions, you can consult the website prelevementalasource.gouv.fr or contact the Direction générale des Finances publiques (DGFIP), which remains your point of contact for all your tax questions:
- from your secure messaging system in your personal space on impots.gouv.fr ;
- by telephone on 0 811 368 368 (€0.06 per minute + call charge);
- by going to your local tax office, whose contact details are shown on your latest income tax notice.
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