{"id":9472,"date":"2018-08-01T06:00:32","date_gmt":"2018-08-01T04:00:32","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=9472"},"modified":"2018-07-31T15:35:23","modified_gmt":"2018-07-31T13:35:23","slug":"pcg-compte-pour-le-prelevement-a-la-source","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2018\/08\/01\/pcg-compte-pour-le-prelevement-a-la-source\/","title":{"rendered":"PCG : compte pour le pr\u00e9l\u00e8vement \u00e0 la source"},"content":{"rendered":"<p>L\u2019<strong>autorit\u00e9 des normes comptables (ANC) <\/strong>a adopt\u00e9 le 6 juillet dernier un r\u00e8glement relatif aux modalit\u00e9s de la prise en compte en comptabilit\u00e9 du pr\u00e9l\u00e8vement \u00e0 la source.<\/p>\n<p>Applicable \u00e0 compter du <strong>1<sup>er<\/sup> janvier 2019<\/strong>, le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu sera op\u00e9r\u00e9 par les employeurs, directement sur le salaire net de leurs salari\u00e9s.<\/p>\n<p>Les employeurs devront ensuite reverser \u00e0 l\u2019Etat ces sommes le 8 du mois suivant pour les entreprises de plus de 50 salari\u00e9s ou au 18 du mois suivant pour les autres entreprises.<\/p>\n<p>L\u2019ANC s\u2019est saisi de cette r\u00e9forme et vient d\u2019en proposer une traduction comptable dans le plan comptable g\u00e9n\u00e9ral (PCG).<\/p>\n<p>Le r\u00e8glement <a href=\"http:\/\/www.anc.gouv.fr\/files\/live\/sites\/anc\/files\/contributed\/ANC\/1.%20Normes%20fran%C3%A7aises\/Reglements\/2018\/Reglt_2018_02\/Reglt_2018_02_PCG_IMPOT.pdf\">n\u00b02018-02 du 6 juillet 2018<\/a>, en cours d\u2019homologation, modifie ainsi le r\u00e8glement ANC n\u00b02014-03 et propose la cr\u00e9ation du compte <strong>4421 \u2013 Pr\u00e9l\u00e8vement \u00e0 la source (Imp\u00f4t sur le revenu).<\/strong><\/p>\n<p>Ce compte devra \u00eatre cr\u00e9dit\u00e9 lors de l\u2019\u00e9criture de d\u00e9duction des cotisations sociales salariales du salaire net, puis d\u00e9bit\u00e9 lors du reversement \u00e0 l\u2019\u00c9tat.<\/p>\n<p>Le compte racine 442 &#8211; \u00c9tat \u2013 Imp\u00f4ts et taxes recouvrables sur des tiers,\u00a0est par ailleurs renomm\u00e9 en <strong>442 \u2013 Contributions, imp\u00f4ts et taxes recouvr\u00e9s pour le compte de l\u2019\u00c9tat<\/strong>.<\/p>\n<p>Le r\u00e8glement n\u00b02018-02 propose \u00e9galement deux autres sous-comptes\u00a0:<\/p>\n<ul>\n<li>4422\u00a0\u2013 Pr\u00e9l\u00e8vements forfaitaires non lib\u00e9ratoires\u00a0: pour les produits de placement \u00e0 revenus fixes comme les int\u00e9r\u00eats<\/li>\n<li>4423 \u2013 Retenues et pr\u00e9l\u00e8vements sur les distributions\u00a0: pour les dividendes.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019autorit\u00e9 des normes comptables (ANC) a adopt\u00e9 le 6 juillet dernier un r\u00e8glement relatif aux modalit\u00e9s de la prise en compte en comptabilit\u00e9 du pr\u00e9l\u00e8vement \u00e0 la source. Applicable \u00e0 compter du 1er janvier 2019, le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu sera op\u00e9r\u00e9 par les employeurs, directement sur le salaire net [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[1496,1039,1495,1044],"class_list":["post-9472","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-anc","tag-impot-sur-le-revenu","tag-pcg","tag-prelevement-a-la-source","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PCG : compte pour 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\/08\/01\/pcg-compte-pour-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=\"PCG : compte pour le pr\u00e9l\u00e8vement \u00e0 la source - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019autorit\u00e9 des normes comptables (ANC) a adopt\u00e9 le 6 juillet dernier un r\u00e8glement relatif aux modalit\u00e9s de la prise en compte en comptabilit\u00e9 du pr\u00e9l\u00e8vement \u00e0 la source. 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