one year postponement for private employers

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Lucile, housekeeper in Ifs (Calvados), in 2006.
Lucile, housekeeper in Ifs (Calvados), in 2006. MYCHELE DANIAU / AFP

At the end of January, the tax rate (neutral, personalized per household or individualized) sent by the tax authorities to the employer will be applied to the net income of each employee. When large companies have been recruited to strengthen the payroll teams at the end of January, small structures do not have this flexibility, and these are more individual employers. This is one of the reasons why "They ended up in a different process"tells Marie-Béatrice Levaux, president of the federation of individual employers in France (Fepem).

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Home help, nurses, school counseling … employees of 2.7 million private employers represent a payroll of 2.18 billion euros in the third quarter of 2018, according to the latest figures released on Friday 18 January by the Agency Central Office for Social Security Organizations ( Acoss). That is 1.4 million employees who will not be taxed at source by 2020.

To pay their contribution, they pay a quarter of their income tax every month in 2018 from September to December 2019

On the other hand, like all taxpayers, they lose their monthly payment from 2019 onwards. To pay their contribution, they pay a quarter of their income tax every month in 2018, from September to December 2019. In January 2020 the withholding tax on their tax is fully automatically implemented. via the CESU (universal service employment control) or Pajemploi (childcare) platforms.

The employer will continue to report to his employee at the end of the month and will be charged directly to his personal account. beforehand "He will be asked to agree that the platform [CESU ou Pajemploi] pays the employee (s) directly and applies the withholding tax itself at the rate provided by the tax authorities "says Marie-Beatrice Levaux.

Before 2019, individual employers have already received 60% of the tax credit on 15 January, calculated on the basis of the costs of 2017. A regularization is planned "During the summer"says Bercy. With regard to the 440,000 individual employers who still make their paperbacks, they have another year to work digitally.