{"id":9122,"date":"2018-04-11T10:00:54","date_gmt":"2018-04-11T08:00:54","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=9122"},"modified":"2018-04-09T11:10:02","modified_gmt":"2018-04-09T09:10:02","slug":"3-infos-cles-sur-le-prelevement-a-la-source","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2018\/04\/11\/3-infos-cles-sur-le-prelevement-a-la-source\/","title":{"rendered":"3 infos cl\u00e9s sur le pr\u00e9l\u00e8vement \u00e0 la source"},"content":{"rendered":"<h2><span style=\"color: #d10016;\">1\/ Une \u00ab\u00a0contemporan\u00e9it\u00e9\u00a0\u00bb de l\u2019imp\u00f4t<\/span><\/h2>\n<p><em>\u00ab\u00a0Permettre un pr\u00e9l\u00e8vement de l\u2019imp\u00f4t contemporain \u00e0 la perception du revenu\u00a0\u00bb,<\/em> tel est l\u2019objectif poursuivi par le minist\u00e8re de l\u2019Action et des comptes publics avec le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source. En somme et \u00e0 la diff\u00e9rence d&rsquo;une simple mensualisation, il s&rsquo;agit <strong>d&rsquo;adapter l&rsquo;imp\u00f4t automatiquement et en temps r\u00e9el au revenu.<\/strong> Cette r\u00e9forme concerne entre autres les traitements et salaires, les pensions de retraite, les revenus de remplacement (allocations ch\u00f4mage ou encore indemnit\u00e9s journali\u00e8res) mais aussi les revenus des travailleurs ind\u00e9pendants et les revenus fonciers.<\/p>\n<p>D\u00e8s cet automne, l\u2019administration fiscale enverra donc aux contribuables et aux entreprises le <strong>taux de pr\u00e9l\u00e8vement<\/strong> de chaque salari\u00e9 en fonction de sa d\u00e9claration de revenus. Un taux qui devra figurer d\u00e8s octobre sur tous les bulletins de salaire. En janvier 2019 d\u00e9buteront ensuite les premi\u00e8res op\u00e9rations de pr\u00e9l\u00e8vement \u00e0 la source. Les taux de pr\u00e9l\u00e8vement devraient \u00eatre remis \u00e0 jour en septembre 2019, suite \u00e0 la r\u00e9ception des d\u00e9clarations 2018.<\/p>\n<h2><span style=\"color: #d10016;\">2\/ Les entreprises deviennent des collecteurs de l\u2019imp\u00f4t<\/span><\/h2>\n<p>Avec la r\u00e9forme, les entreprises deviennent <strong>collecteurs de l\u2019imp\u00f4t.<\/strong> Elles devront ainsi r\u00e9cup\u00e9rer cet imp\u00f4t \u00e0 partir du revenu net imposable de chaque collaborateur et du taux de pr\u00e9l\u00e8vement qui leur aura \u00e9t\u00e9 transmis et int\u00e9gr\u00e9 au logiciel de paie.<\/p>\n<p>Un salari\u00e9 au salaire net imposable de 2000 euros avec un taux de pr\u00e9l\u00e8vement de 6% se verra donc par exemple retirer 120 euros. Une somme r\u00e9cup\u00e9r\u00e9e par l\u2019administration fiscale, qui transmettra un nouveau taux de pr\u00e9l\u00e8vement pour le mois suivant. Le reversement de ces sommes \u00e0 l\u2019Etat surviendra <strong>le 8 du mois<\/strong> pour les entreprises de plus de 50 salari\u00e9s et le <strong>18 du mois <\/strong>pour les entreprises de moins de 50 salari\u00e9s. Les PME de moins de 11 salari\u00e9s pourront quant \u00e0 elles passer par un <strong>reversement trimestriel.<\/strong><\/p>\n<h2><span style=\"color: #d10016;\">3\/ L&rsquo;adaptation de la communication et des logiciels<\/span><\/h2>\n<p>La r\u00e9forme va bien \u00e9videmment demander un certain nombre d\u2019adaptations&#8230;<\/p>\n<p>Outre le d\u00e9fi technique que va repr\u00e9senter la mise \u00e0 jour des logiciels de paie, il s\u2019agira en effet <strong>d\u2019informer chaque salari\u00e9<\/strong> du contenu de la r\u00e9forme, de ses cons\u00e9quences, et des diff\u00e9rentes situations particuli\u00e8res pouvant survenir. Pour cela, le gouvernement propose des <a href=\"https:\/\/www.economie.gouv.fr\/prelevement-a-la-source\/kit-collecteur\" target=\"_blank\" rel=\"noopener\">kits d&rsquo;information<\/a> en ligne pour faciliter le travail de p\u00e9dagogie \u00e0 faire aupr\u00e8s des \u00e9quipes<em>.<\/em><\/p>\n<p>Autre point sensible\u00a0: <strong>la gestion de la confidentialit\u00e9 des donn\u00e9es.<\/strong> En tant que collecteur, l\u2019employeur aura-t-il connaissance de la situation patrimoniale et familiale de ses salari\u00e9s\u00a0? A cette crainte, l\u2019administration r\u00e9pond par la n\u00e9gative, le taux de pr\u00e9l\u00e8vement \u00e9tant une <strong>donn\u00e9e trop g\u00e9n\u00e9rale<\/strong> pour mettre en p\u00e9ril l\u2019intimit\u00e9 des collaborateurs. Il sera par ailleurs possible pour ces derniers d\u2019opter pour un <strong>taux de pr\u00e9l\u00e8vement neutre.<\/strong> Les couples mari\u00e9s ou pacs\u00e9s pourront en outre opter pour des <strong>taux communs ou diff\u00e9renci\u00e9s<\/strong> au sein m\u00eame du m\u00e9nage.<\/p>\n<p>Bon \u00e0 savoir, on estime que la mise en place de la r\u00e9forme pourrait repr\u00e9senter un <strong>budget de 310 \u00e0 420 millions d&rsquo;euros pour les entreprises,<\/strong> 70% provenant de la formation des utilisateurs, de l\u2019information aux salari\u00e9s et du calibrage des logiciels.<\/p>\n<p>Cet investissement est n\u00e9anmoins crucial et des formations telles que celle propos\u00e9e par GERESO <span style=\"color: #d10016;\"><a style=\"color: #d10016;\" href=\"https:\/\/www.gereso.com\/formations\/gestion-paie\/formation-le-prelevement-a-la-source-2019\" target=\"_blank\" rel=\"noopener\">\u00ab\u00a0<strong>le pr\u00e9l\u00e8vement \u00e0 la source en 2019<\/strong>\u00a0\u00bb<\/a><\/span> peuvent \u00eatre n\u00e9cessaires pour mener ce virage r\u00e9glementaire dans les meilleures conditions.<\/p>\n<p style=\"text-align: right;\"><strong>Par Morgan Robert<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1\/ Une \u00ab\u00a0contemporan\u00e9it\u00e9\u00a0\u00bb de l\u2019imp\u00f4t \u00ab\u00a0Permettre un pr\u00e9l\u00e8vement de l\u2019imp\u00f4t contemporain \u00e0 la perception du revenu\u00a0\u00bb, tel est l\u2019objectif poursuivi par le minist\u00e8re de l\u2019Action et des comptes publics avec le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source. En somme et \u00e0 la diff\u00e9rence d&rsquo;une simple mensualisation, il s&rsquo;agit d&rsquo;adapter l&rsquo;imp\u00f4t automatiquement et en temps r\u00e9el [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9123,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[8],"tags":[1421,211,1420,1044],"class_list":["post-9122","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-paie-et-administration-du-personnel","tag-1er-janvier-2019","tag-impots","tag-impots-sur-le-revenu","tag-prelevement-a-la-source"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>3 infos cl\u00e9s sur le pr\u00e9l\u00e8vement \u00e0 la source - 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\/2018\/04\/11\/3-infos-cles-sur-le-prelevement-a-la-source\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"3 infos cl\u00e9s sur le pr\u00e9l\u00e8vement \u00e0 la source - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"1\/ Une \u00ab\u00a0contemporan\u00e9it\u00e9\u00a0\u00bb de l\u2019imp\u00f4t \u00ab\u00a0Permettre un pr\u00e9l\u00e8vement de l\u2019imp\u00f4t contemporain \u00e0 la perception du revenu\u00a0\u00bb, tel est l\u2019objectif poursuivi par le minist\u00e8re de l\u2019Action et des comptes publics avec le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source. 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