Prélèvement à la source

Prélèvement à la source : vers une modernisation de l’impôt sur le revenu

Le 14 février 2018, EBP a signé la charte du prélèvement à la source auprès de la Direction Générale des Finances Publiques. Cet engagement mutuel s’inscrit dans la volonté d’accompagner au mieux les acteurs concernés par ce nouveau dispositif.

EBP s’engage auprès de la DGFiP

En signant la « Charte prélèvement à la source » de la Direction des Finances Publiques, EBP confirme son engagement dans la mise en conformité de ses logiciels au prélèvement à la source. Ce dernier permettra de fiabiliser le fonctionnement du dispositif par le biais de nombreux tests ainsi qu’une phase de préfiguration des taux sur les fiches de paie dès l’automne 2018.

EBP est aussi membre de l’association SDDS (Simplification et Dématérialisation des Données Sociales) dont Pierre Aubin, Directeur Technique d’EBP, a été élu au Conseil d’Administration en 2014.

Qu’est-ce que c’est ?

Le prélèvement à la source (PAS) est un dispositif qui permet au contribuable de payer ses impôts en temps réel. Désormais il n’y aura plus de décalage d’un an entre la perception des revenus et du paiement de l’impôt.

Des changements à prévoir…
un paiement de l’impôt sur le revenu étalé sur 12 mois
le prélèvement de l’impôt sera directement intégré à la fiche de paie
le changement de situation (revenus, évènement familial..) sera pris en compte le mois suivant sa déclaration
la déclaration annuelle de revenu se fera uniquement en ligne
le choix du taux : réel, non-personnalisé ou individualisé (dissocié au sein du couple)

… mais des fondamentaux qui perdurent
l’impôt sur le revenu sera calculé selon les mêmes règles
les contribuables devront effectuer une déclaration chaque année
l’administration fiscale restera le seul interlocuteur du contribuable afin de préserver la confidentialité des données

Qui est concerné ?

Cette réforme va concerner plusieurs acteurs à différents niveaux :
Les collecteurs de l’impôt sur le revenu : employeurs, caisse de retraite, etc.
Les contribuables : salariés, retraités, chômeurs, etc.
L’administration fiscale : DGFiP

Schéma prélèvement à la source - impôts

Côté entreprise, quelles sont les applications concrètes ?

L’administration fiscale transmet le taux de prélèvement à la source du contribuable à l’entreprise privée collectrice. C’est donc l’employeur qui appliquera en retour la retenue sur la fiche de paie du salarié concerné.

Les modalités de prélèvement passent par la DSN pour les entreprises.

Avec la DSN, les entreprises reçoivent des informations de la part des organismes via un « flux retour », dit compte-rendu métier (CRM). Ce flux retour sera utilisé par la DGFiP pour transmettre, pour chaque salarié, le taux de prélèvement à la source qui devra être appliqué le mois suivant.

Avec la mise en place du prélèvement à la source, l’entreprise aura quatre obligations :
Appliquer le taux de la DGFiP

Retenir le prélèvement sur le salaire net à verser

Déclarer les montants prélevés pour chaque bénéficiaire de revenus

Reverser en M+1 à la DGFIP les prélèvements à la source du mois M :

– pour les entreprises de + de 50 salariés ayant une date limite de dépôt de la DSN au 5 du mois : le 8
– pour les entreprises de – de 50 salariés ayant une date limite de dépôt de la DSN au 15 du mois : le 18 du mois
– pour les entreprises de – de 11 salariés, sur option : possibilité de reversement trimestriel

L’administration fiscale restera le seul interlocuteur du contribuable, elle continuera à recevoir ses déclarations de revenus, à calculer le montant final de l’impôt et à recevoir le paiement du solde d’impôt ou à procéder à la restitution d’un éventuel trop-versé.

Le fonctionnement en image, cliquez ici

Schéma prélèvement à la source

Côté salarié, quelles évolutions ?

Taux réel, non-personnalisé, individualisé… à quoi ça correspond ?

Les contribuables auront le choix entre 3 taux d’imposition en fonction de leur situation

Taux réel

Taux non-personnalisé

Taux individualisé

Le taux réel est le taux qui s’applique à l’ensemble des revenus du contribuable et qui sera d’emblée envoyé à l’employeur par l’Administration Fiscale.

2018 : “une année blanche” ?

Dès le 1er janvier 2019, l’impôt sur le revenu sera calculé selon l’année en cours et non plus selon l’année précédente. Se pose alors la question de l’annulation de l’impôt de 2018 ou de la double imposition. La réponse est intermédiaire : pour éviter un double prélèvement en 2019, l’administration fiscale a mis en place le Crédit d’Impôt pour la Modernisation du Recouvrement (CIRM). En revanche, Les revenus exceptionnels (indemnités, pensions, primes d’intéressement/participation, plus-values mobilières et immobilières etc.) déclarés en 2018 resteront imposés en 2019, selon les modalités habituelles.

Enfin, afin d’éviter tout abus, la loi prévoira des dispositions particulières pour que les salariés qui sont en capacité de le faire ne puissent pas valoriser arbitrairement leurs revenus de l’année 2018.

Le calendrier de mise en place pour les contribuables

Schéma prélèvement à la source - dates calendrier

Pour aller plus loin…

Le portail de l’Économie, des Finances, de l’Action et des Comptes publics

Le site officiel de l’administration française

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