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From 1 January 2019 the tax will be Withdraw directly on income at the time of collection

Promised by François Hollande during his campaign, voted by Parliament at the end of 2016, planned for entry into force in 2018 but finally postponed by a year by Emmanuel Macron: after many twists and turns, the Withdrawal at the source of income tax finally materializes. Once the 2018 return is completed, taxpayers are all given a benchmark rate that will form the basis for monthly payroll deductions in 2019.

Why are we already talking about the Withdrawal at source?

The monthly income tax Withdrawal will not take effect until January 1, 2019. Before this happens, every taxpayer must already pay their taxes for 2017, with a deadline between May 17 and June 5, depending on the case, to send their return. Once this task is completed, you will see in a window the tax rate that will apply to your salary from January 1, 2019. You can find it at any time at the top of your personal space on the tax site, in the module “Manage my Withdrawal at source”.

Collector: who is involved?

All employers (companies, associations, etc.)
All public sector administrations/employers (state, local authorities, hospitals)
And all other income pourers (retirement funds and pension payers…)

Employers will have 3 obligations:

1. Obligation to Withdrawal tax
2. Obligation to declare
3. Obligation to pay back

The NSD is the technical device used for source collection and exchanges between the collector and the tax authorities:

To pass on individual tax rates calculated by the DGFIP to the employer
To declare and remit the deduction made For collectors not subject to the DSN, it will be appropriate to use the PASRAU (a specific declaration for employers who do not use the DSN system: Function public …)