"The tax administration remains the core of the relationship with the taxpayer"

Sonia Arlaud, head of the legal intelligence unit at payroll administration specialist ADP, describes the changes to the payslip.

Interviewed by Myriam Dubertrand Posted today at 16.45

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A center of the Treasury in Paris, in 2010.
A center of the Treasury in Paris, in 2010. ETIENNE LAURENT / AFP

The employees receive their first payslip at the end of January, including the deduction at the source. Which changes are included?

In the "net pay" box, the received compensation is now shown after deduction of income tax. This amount corresponds to the amount deposited in the bank account of the employee. In another line, however, "net pay before income tax" is displayed. It must be written in characters that are 1.5 times larger than those with the net post-load puncture. Another rule, "income tax levied", must state the basis, the percentage of deductions and the amount of deductions.

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How is this sampling frequency calculated?

In the summer of 2018, the declaration of income taxes for 2017 was adopted. The adjusted rate of the house is applied by default, but it is possible to opt for an individualized rate for the spouses and partners of Pacs, or for a non-personalized rate, says neutral, if the employee does not want the personalized rate to be passed on to his employer by the tax authorities.

What happens if the neutral rate is lower than the personalized rate?

In this case, the employee must pay an additional deduction to the source directly to the tax authorities before the end of the following month in order to supplement the shortfall.

Can the employee act according to his tax rate?

Yes. The rising price or the option taken (personalized rate, individualized rate, neutral rate) can be adjusted at any time on the site Impots.gouv.fr, in the "Manage my collection at the source" area. The taxpayer can ask the administration to recalculate the amount of the interest if the situation changes.

From the level of the rate passed by the tax authorities, does the employer know about the additional income, for example rent or financial income, for example?

No, because even if a personalized interest rate is applied, the employer can not know how it was calculated, the parameters are too complex.

Is there a monthly and yearly overview of the amounts paid with regard to income tax on the pay slip?

Many companies do this, but there is no obligation in this respect.

In the case of an error on his pay slip, to whom should the employee turn?

The tax administration remains the core of the relationship with the taxpayer. The company only applies the interest received by the administration or, in the absence thereof, a rate determined by a scale. So if the problem concerns the deductible item, the employee must join the tax authorities; but if it is a mistake on the board, it is up to the employer to correct it.