{"id":5768,"date":"2016-04-05T10:40:18","date_gmt":"2016-04-05T08:40:18","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5768"},"modified":"2022-03-14T11:34:37","modified_gmt":"2022-03-14T09:34:37","slug":"prelevement-source-2018","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/04\/05\/prelevement-source-2018\/","title":{"rendered":"Pr\u00e9l\u00e8vement \u00e0 la source : une mise en place en 2018 ?"},"content":{"rendered":"<p>Le <strong>pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu<\/strong> a \u00e9t\u00e9 int\u00e9gr\u00e9 dans la loi de finances pour 2016 (article 76, loi 2015-1785 du 29 d\u00e9cembre 2015, JO du 30) pour une mise en place \u00e0 partir du 1<sup>er<\/sup>\u00a0janvier 2018. Ainsi le gouvernement doit pr\u00e9senter au Parlement les modalit\u00e9s de mise en \u0153uvre du dispositif au plus tard le 1<sup>er\u00a0<\/sup>octobre 2016.<\/p>\n<p>Le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu <strong>serait bien effectif au 1<sup>er\u00a0<\/sup>janvier 2018, <\/strong>ont\u00a0confirm\u00e9<strong>\u00a0<\/strong>Michel Sapin, ministre des Finances et des Comptes publics, et Christian Eckert, secr\u00e9taire d\u2019\u00c9tat au Budget \u00e0 l\u2019occasion d\u2019un point presse \u00e0 Bercy le mercredi 16\u00a0mars 2016. Cette r\u00e9forme a pour objectif de faire co\u00efncider le paiement de l\u2019imp\u00f4t et la perception des revenus afin d\u2019\u00e9viter le d\u00e9calage qui existe actuellement. Les r\u00e8gles de calcul, la d\u00e9claration de revenus et l\u2019avis d\u2019imposition resteront inchang\u00e9s.<\/p>\n<h2>Le pr\u00e9l\u00e8vement \u00e0 la source en pratique<\/h2>\n<p>Dans les faits,\u00a0<strong>l\u2019employeur pr\u00e9l\u00e8vera l\u2019imp\u00f4t sur les payes<\/strong>. L\u2019administration fiscale pourra \u00e9tablir elle-m\u00eame le\u00a0taux de pr\u00e9l\u00e8vement\u00a0du contribuable et le communiquer \u00e0 l\u2019employeur via la DSN (d\u00e9claration sociale nominative). D\u2019apr\u00e8s M. Exckert, le taux sera compris entre 0 et 10% pour 90% des contribuables.<\/p>\n<p>L\u2019employeur ne pourra pas avoir d\u2019autre information comme la situation familiale, ni connaissance des autres revenus per\u00e7us par le salari\u00e9. L\u2019administration fiscale sera la seule \u00e0 recevoir les informations fiscales et l\u2019unique interlocuteur des contribuables.<\/p>\n<p>Si la situation du contribuable \u00e9volue de mani\u00e8re significative en cours d\u2019ann\u00e9e\u00a0il sera a priori possible de demander une\u00a0<strong>mise \u00e0 jour en cours d\u2019ann\u00e9e du taux de pr\u00e9l\u00e8vement \u00e0 la source<\/strong>. Ceci pourrait concerner par exemple\u00a0: un changement des revenus de son foyer ou un changement de situation (mariage, divorce, naissance, perte d\u2019emploi, d\u00e9part en retraite &#8230;). L\u2019administration recalculera et transmettra le nouveaux taux \u00e0 l\u2019employeur. Le dossier de presse pr\u00e9cise que le contribuable sera inform\u00e9 sur l\u2019avis d\u2019imposition qui sera envoy\u00e9 en septembre\u00a02017 du taux de pr\u00e9l\u00e8vement appliqu\u00e9 \u00e0 partir du 1<sup>er<\/sup>\u00a0janvier 2018.<\/p>\n<p>Pour les couples ayant une <strong>disparit\u00e9 des revenus<\/strong>, l\u2019administration fiscale pourra proc\u00e9der \u00e0 une diff\u00e9renciation du taux de pr\u00e9l\u00e8vement entre <strong>les conjoints ou partenaires pacs\u00e9s<\/strong>. Cependant l\u2019imp\u00f4t final d\u00e9pendra toujours de la somme des revenus des deux conjoints, mais seule la r\u00e9partition des pr\u00e9l\u00e8vements sera modifi\u00e9e.<\/p>\n<p>En pratique, l\u2019administration fiscale sur la base de la\u00a0<strong>d\u00e9claration des revenus<\/strong> pourra toujours prendre en compte la\u00a0<strong>situation particuli\u00e8re de chaque contribuable<\/strong>\u00a0(composition du foyer familial, revenu global du foyer, r\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t &#8230;). A l\u2019aide de cette d\u00e9claration, l\u2019administration fiscale d\u00e9terminera le montant final de l\u2019imp\u00f4t d\u00fb et les \u00e9ventuelles r\u00e9gularisations dont chaque contribuable devra le cas \u00e9ch\u00e9ant s\u2019acquitter, en tenant compte tenu des pr\u00e9l\u00e8vements d\u00e9j\u00e0 effectu\u00e9s sur les salaires. Les employeurs n\u2019interviendront pas dans ces r\u00e9gularisations, elles seront pay\u00e9es directement par le contribuable aupr\u00e8s des services fiscaux.<\/p>\n<p>Nous devrions avoir plus de pr\u00e9cision durant l\u2019\u00e9t\u00e9 2016, puisque le\u00a0<strong>projet de loi<\/strong>\u00a0sur le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source devrait \u00eatre soumis au parlement \u00e0 cette p\u00e9riode.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu a \u00e9t\u00e9 int\u00e9gr\u00e9 dans la loi de finances pour 2016 (article 76, loi 2015-1785 du 29 d\u00e9cembre 2015, JO du 30) pour une mise en place \u00e0 partir du 1er\u00a0janvier 2018. Ainsi le gouvernement doit pr\u00e9senter au Parlement les modalit\u00e9s de mise en \u0153uvre du [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":5773,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-5768","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-paie-et-administration-du-personnel"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pr\u00e9l\u00e8vement \u00e0 la source : une mise en place en 2018 ? - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2016\/04\/05\/prelevement-source-2018\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e9l\u00e8vement \u00e0 la source : une mise en place en 2018 ? - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu a \u00e9t\u00e9 int\u00e9gr\u00e9 dans la loi de finances pour 2016 (article 76, loi 2015-1785 du 29 d\u00e9cembre 2015, JO du 30) pour une mise en place \u00e0 partir du 1er\u00a0janvier 2018. 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