{"id":468,"date":"2018-09-27T10:38:16","date_gmt":"2018-09-27T08:38:16","guid":{"rendered":"https:\/\/www.facture.net\/blog\/?p=468"},"modified":"2025-08-21T09:42:40","modified_gmt":"2025-08-21T07:42:40","slug":"prelevement-a-la-source-employeur","status":"publish","type":"post","link":"https:\/\/www.facture.net\/blog\/prelevement-a-la-source-employeur\/","title":{"rendered":"Pr\u00e9l\u00e8vement \u00e0 la source&nbsp;: quelles sont les obligations de l\u2019employeur&nbsp;?"},"content":{"rendered":"<p><strong>Le pr\u00e9l\u00e8vement \u00e0 la source<\/strong> entrera en application d\u00e8s le 1er janvier 2019.<\/p>\n<p>Les Fran\u00e7ais verront donc le montant de leur fiche de paie diminuer et payeront leurs imp\u00f4ts sur le revenu chaque mois.<\/p>\n<p>Un changement auquel les employeurs ont du se pr\u00e9parer pour faire face \u00e0 leurs obligations en mati\u00e8re de pr\u00e9l\u00e8vement \u00e0 la source.<\/p>\n<h2>Quel taux de pr\u00e9l\u00e8vement appliquer\u00a0?<\/h2>\n<p>Le taux de pr\u00e9l\u00e8vement \u00e0 appliquer a \u00e9t\u00e9 communiqu\u00e9 aux salari\u00e9s au printemps\u00a0ou \u00e0 l\u2019\u00e9t\u00e9 2018. Il sera applicable d\u00e8s le premier salaire per\u00e7u en 2019. Le taux est personnalis\u00e9 et calcul\u00e9 selon les revenus et les charges familiales de chaque foyer.<\/p>\n<p><strong>Il en va de m\u00eame pour les conjoints qui peuvent d\u00e9sormais choisir des taux diff\u00e9renci\u00e9s<\/strong>. Dans le cas d\u2019un salari\u00e9 qui ne souhaite pas que son employeur connaisse son taux personnalis\u00e9, un taux non personnalis\u00e9 sera appliqu\u00e9.<\/p>\n<p>Toutefois, il faut savoir que derri\u00e8re un taux personnalis\u00e9 se cachent plusieurs configurations de situation de vie. La confidentialit\u00e9 sur les revenus globaux des salari\u00e9s est donc pr\u00e9serv\u00e9e.<\/p>\n<p><strong>Bon \u00e0 savoir\u00a0:<\/strong> Le taux de pr\u00e9l\u00e8vement d\u2019un employ\u00e9 est une donn\u00e9e confidentielle. Des sanctions pourront \u00eatre appliqu\u00e9es aux personnes qui communiqueraient cette information \u00e0 un tiers.<\/p>\n<h2>Pr\u00e9l\u00e8vement \u00e0 la source\u00a0: les d\u00e9marches de l\u2019employeur<\/h2>\n<p>Chaque mois, l\u2019employeur doit appliquer le taux du pr\u00e9l\u00e8vement \u00e0 la source personnalis\u00e9. Ce taux lui est transmis par le <strong>syst\u00e8me DSN<\/strong> (D\u00e9claration Sociale Nominative). En aucun cas, il ne peut modifier ce taux. Si un salari\u00e9 conteste le taux appliqu\u00e9, il devra lui-m\u00eame entrer en contact avec les services fiscaux.<\/p>\n<p>Bon \u00e0 savoir\u00a0: Dans le cas d\u2019un salari\u00e9 n\u2019ayant jamais travaill\u00e9, le taux \u00e0 appliquer est le taux non personnalis\u00e9.<\/p>\n<h2>La d\u00e9duction et la d\u00e9claration du pr\u00e9l\u00e8vement \u00e0 la source<\/h2>\n<p>Lors de chaque paiement, l\u2019employeur doit d\u00e9duire le montant du PAS (Pr\u00e9l\u00e8vement \u00e0 la source) du salaire net imposable. Ensuite, il doit d\u00e9clarer via la DSN le montant pr\u00e9lev\u00e9 sur le salaire du salari\u00e9.<\/p>\n<h2>Le paiement du PAS \u00e0 l\u2019administration fiscale<\/h2>\n<p>Chaque mois, l\u2019employeur est tenu de verser \u00e0 l\u2019administration fiscale <strong>le montant des pr\u00e9l\u00e8vements \u00e0 la source retenu le mois pr\u00e9c\u00e9dant<\/strong>.<\/p>\n<p>Le versement se fait donc en M+1\u00a0:<\/p>\n<ul>\n<li>Le 8 du mois\u00a0M+1\u00a0: pour les entreprises de plus de 50 salari\u00e9s<\/li>\n<li>Le 18 du mois\u00a0M+1\u00a0: pour les entreprises de moins de 50 salari\u00e9s. Le versement s\u2019effectue par ordre de paiement \u00e0 la DSN ou par la d\u00e9claration Pasrau (Pr\u00e9l\u00e8vement \u00e0 la source des revenus autres).<\/li>\n<\/ul>\n<p><strong>Bon \u00e0 savoir\u00a0:<\/strong> les entreprises de moins de 11 salari\u00e9s peuvent reverser les montants retenus comme pr\u00e9l\u00e8vement \u00e0 la source trimestriellement. Pour cela, ils devront en faire la demande aupr\u00e8s de l\u2019ACOSS (Agence centrale des organismes de s\u00e9curit\u00e9 sociale) ou de la MSA (Mutualit\u00e9 sociale agricole).<\/p>\n<p>Sanctions li\u00e9es \u00e0 la mauvaise gestion du pr\u00e9l\u00e8vement \u00e0 la source\u00a0:<\/p>\n<ul>\n<li>Non-versement ou retard de versement\u00a0du pr\u00e9l\u00e8vement \u00e0 la source\u00a0: Les entreprises qui ne reverseraient pas le PAS dans les temps seront passibles d\u2019une amende d\u2019un montant minimal de 250\u00a0\u20ac et de 10\u00a0% des sommes per\u00e7ues au titre du pr\u00e9l\u00e8vement \u00e0 la source.<\/li>\n<li>Erreur\u00a0dans la collecte\u00a0du Pas\u00a0: L\u2019amende minimale sera de 250\u00a0\u20ac et de 5\u00a0% de la diff\u00e9rence entre le montant collect\u00e9 et le montant correct de pr\u00e9l\u00e8vement \u00e0 la source.<\/li>\n<\/ul>\n<p><strong>Bon \u00e0 savoir\u00a0:<\/strong> En cas d\u2019erreur dans l\u2019application du taux personnalis\u00e9, l\u2019employeur a l\u2019ann\u00e9e civile pour r\u00e9gulariser la situation.<\/p>\n<h2>La conservation du taux de PAS<\/h2>\n<p>Le taux de PAS doit \u00eatre conserv\u00e9 jusqu\u2019au d\u00e9lai maximal du reversement des indus\u00a0: soit le 31\/12 suivant la 4<sup>e <\/sup>ann\u00e9e apr\u00e8s le versement du salaire, ainsi que pendant 6 \u00e0 10 ans selon le d\u00e9lai de conservation des pi\u00e8ces contr\u00f4lables au titre de la TVA par l\u2019administration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le pr\u00e9l\u00e8vement \u00e0 la source entrera en application d\u00e8s le 1er janvier 2019. Les Fran\u00e7ais verront donc le montant de leur fiche de paie diminuer et payeront leurs imp\u00f4ts sur le revenu chaque mois. Un changement auquel les employeurs ont du se pr\u00e9parer pour faire face \u00e0 leurs obligations en mati\u00e8re de pr\u00e9l\u00e8vement \u00e0 la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":471,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impots"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pr\u00e9l\u00e8vement \u00e0 la source : quelles sont les obligations de l\u2019employeur ?<\/title>\n<meta name=\"description\" content=\"Le pr\u00e9l\u00e8vement \u00e0 la source entrera en application d\u00e8s le 1er janvier 2019, ce qui implique de nombreux changements pour les employeurs.\" \/>\n<meta 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