{"id":18309,"date":"2024-02-15T14:30:00","date_gmt":"2024-02-15T13:30:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=18309"},"modified":"2025-05-07T15:33:43","modified_gmt":"2025-05-07T13:33:43","slug":"prelevement-a-la-source-taux-2024","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/prelevement-a-la-source-taux-2024\/","title":{"rendered":"Pr\u00e9l\u00e8vement \u00e0 la source : les taux en 2024 ?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/legal-et-reglementation\/\" class=\"entry-header__link\">L\u00e9gal &amp; R\u00e9glementation<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tPr\u00e9l\u00e8vement \u00e0 la source : les taux en 2024 ?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2024-02-15T14:30:00+01:00\">15 f\u00e9vrier 2024<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Pr\u00e9l\u00e8vement \u00e0 la source : les taux en 2024 ?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/prelevement-a-la-source-taux-2024\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/pascaljousset\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/10\/pascal-jousset-350x350.jpg\" class=\"entry-author__image\" alt=\"pascal-jousset\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/10\/pascal-jousset-350x350.jpg 350w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/10\/pascal-jousset.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Pascal Jousset<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">La Loi de finances pour 2024 a confirm\u00e9 les trois nouveaux bar\u00e8mes du taux neutre du pr\u00e9l\u00e8vement \u00e0 la source. Les responsables RH et dirigeants de PME s\u2019appuieront sur ces grilles dans leur gestion des paies durant toute l\u2019ann\u00e9e 2024. L\u2019occasion de rappeler les obligations d\u2019un employeur concernant le pr\u00e9l\u00e8vement \u00e0 la source.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La publication au Journal Officiel de la <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048727345\" target=\"_blank\" rel=\"noreferrer noopener\">Loi de finances pour 2024<\/a>, le 30 d\u00e9cembre 2023, a confirm\u00e9 les trois nouveaux bar\u00e8mes du taux neutre relatif au <strong>pr\u00e9l\u00e8vement \u00e0 la source (PAS) pour l\u2019ann\u00e9e 2024<\/strong>. Cette mise \u00e0 jour est importante pour les responsables RH en charge des <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/expliquer-bulletin-paie-clarifie\/\">fiches de paie<\/a> et les patrons de PME, qui devront utiliser ce taux neutre s\u2019ils ne disposent pas du taux personnalis\u00e9 pour un salari\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Au sommaire de cet article : <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#metropole\">Le taux 2024 des contribuables domicili\u00e9s en m\u00e9tropole<\/a><\/li>\n\n\n\n<li><a href=\"#dom\">Le taux 2024 des contribuables domicili\u00e9s en DOM<\/a><\/li>\n\n\n\n<li><a href=\"#autresdom\">Les autres taux 2024 des contribuables domicili\u00e9s en DOM<\/a><\/li>\n\n\n\n<li><a href=\"#revenus\">Les revenus sont concern\u00e9s par le PAS<\/a><strong> <\/strong><\/li>\n\n\n\n<li><a href=\"#declaration\">La d\u00e9claration du PAS<\/a><\/li>\n\n\n\n<li><a href=\"#simplifier\">Simplifier la d\u00e9claration du PAS<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-b9e7f51e-e943-48be-bddd-bd6979590965\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-b9e7f51e-e943-48be-bddd-bd6979590965\"\n\t>T\u00e9l\u00e9chargez la checklist pour digitaliser vos RH<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"metropole\"><strong>PAS : le taux 2024 des contribuables domicili\u00e9s en m\u00e9tropole<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"2000\" height=\"1714\" class=\"wp-image-18330\" style=\"width: 2000px;\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-metropole.jpg\" alt=\"PAS : le taux 2024 des contribuables domicili\u00e9s en m\u00e9tropole\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-metropole.jpg 2222w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-metropole-768x658.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-metropole-945x810.jpg 945w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-metropole-1536x1316.jpg 1536w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-metropole-2048x1755.jpg 2048w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"dom\"><strong>PAS : le taux 2024 des contribuables domicili\u00e9s en DOM<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Voici les taux concernant les domicili\u00e9s en Guadeloupe, \u00e0 la R\u00e9union et en Martinique.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"2000\" height=\"1682\" class=\"wp-image-18333\" style=\"width: 2000px;\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-DOM.jpg\" alt=\"PAS : le taux 2024 des contribuables domicili\u00e9s en DOM \" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-DOM.jpg 2222w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-DOM-768x646.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-DOM-963x810.jpg 963w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-DOM-1536x1292.jpg 1536w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Taux-PAS-2024-DOM-2048x1723.jpg 2048w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"autresdom\"><strong><strong>Pr\u00e9l\u00e8vement \u00e0 la source<\/strong> : autres taux 2024 des contribuables domicili\u00e9s en DOM<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Voici les taux concernant les domicili\u00e9s en Guyane et \u00e0 Mayotte.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"2000\" height=\"1685\" class=\"wp-image-18335\" style=\"width: 2000px;\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Autres-taux-PAS-2024-DOM.jpg\" alt=\"PAS : Autres taux 2024 des contribuables domicili\u00e9s en DOM\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Autres-taux-PAS-2024-DOM.jpg 2222w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Autres-taux-PAS-2024-DOM-768x647.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Autres-taux-PAS-2024-DOM-961x810.jpg 961w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Autres-taux-PAS-2024-DOM-1536x1294.jpg 1536w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/02\/Autres-taux-PAS-2024-DOM-2048x1725.jpg 2048w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"revenus\"><strong>Quels revenus sont concern\u00e9s par le PAS ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Entr\u00e9 en vigueur le 1<sup>er<\/sup> janvier 2019, le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu impose depuis lors de nouvelles obligations aux services charg\u00e9s d\u2019\u00e9tablir la paie. Les employeurs sont charg\u00e9s de la d\u00e9claration et de la collecte de cette contribution.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les revenus concern\u00e9s par le PAS sont :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les traitements ;<\/li>\n\n\n\n<li>les salaires ;<\/li>\n\n\n\n<li>la fraction imposable des indemnit\u00e9s de licenciement.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Il exclut donc les revenus exceptionnels, en particulier l\u2019int\u00e9ressement ou la participation aux b\u00e9n\u00e9fices. Le PAS ne concerne pas non plus les apprentis et les stagiaires.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"declaration\"><strong>Comment d\u00e9clarer le pr\u00e9l\u00e8vement \u00e0 la source ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La proc\u00e9dure de d\u00e9claration du pr\u00e9l\u00e8vement \u00e0 la source (PAS) se d\u00e9roule en deux temps, tous les mois. L\u2019entreprise doit d\u2019abord d\u00e9poser une <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/dsn-definition-de-la-dsn-declaration-sociale-nominative\/\"><strong>d\u00e9claration sociale nominative (DSN)<\/strong><\/a> aupr\u00e8s des services fiscaux. Elle y pr\u00e9cise, pour chaque salari\u00e9, sa r\u00e9mun\u00e9ration, son taux de PAS et le montant d\u2019imp\u00f4t \u00e0 payer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Chaque salari\u00e9 dispose en effet d\u2019un taux de PAS personnalis\u00e9, fourni par l\u2019administration fiscale \u00e0 l\u2019entreprise. Si cette derni\u00e8re ne dispose pas de cette information, elle applique le fameux taux neutre, selon la r\u00e9mun\u00e9ration du salari\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La DSN comporte \u00e9galement les informations de paiement de l\u2019entreprise, pour permettre le t\u00e9l\u00e9paiement \u00e0 \u00e9ch\u00e9ance. Les soci\u00e9t\u00e9s de moins de 50 salari\u00e9s doivent la transmettre \u00e0 la Direction g\u00e9n\u00e9rale des finances publiques (DGFiP) avant le 15 du mois suivant le mois <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/definition-gestion-paie\/\">de paie <\/a>concern\u00e9. Pour celles de plus de 50 salari\u00e9s, la limite est fix\u00e9e au 5 du mois suivant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de probl\u00e8me pour remplir la d\u00e9claration, les entreprises peuvent demander de l\u2019aide aux conseillers de l\u2019Assurance maladie. Ils sont disponibles au 3679 (co\u00fbt d\u2019un appel local), du lundi au vendredi, de 8h \u00e0 17h30. L\u2019Assurance maladie a par ailleurs \u00e9dit\u00e9 un <a href=\"https:\/\/www.ameli.fr\/sites\/default\/files\/Documents\/356416\/document\/guidedsn-10-2019.pdf\">guide<\/a> d\u00e9taillant comment int\u00e9grer les arr\u00eats de travail \u00e0 cette d\u00e9claration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans un second temps, 8 jours apr\u00e8s la date limite d\u2019envoi de la DSN, les services des imp\u00f4ts transmettent \u00e0 l\u2019entreprise un <strong>compte rendu m\u00e9tier (CRM)<\/strong>. Ce document valide tout d\u2019abord la bonne prise en compte des informations transmises par l\u2019entreprise. Ce CRM pr\u00e9cise surtout \u00e0 l\u2019entreprise le taux personnalis\u00e9 de PAS \u00e0 appliquer aux salari\u00e9s. Il est valable durant les deux mois suivants cette CRM.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"simplifier\"><strong>Entreprises : simplifier la d\u00e9claration du pr\u00e9l\u00e8vement \u00e0 la source<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Disposer d\u2019un <a href=\"https:\/\/www.sage.com\/fr-fr\/sage-business-cloud\/logiciels\/gestionnaire-de-paie\/\">logiciel de gestion de paie <\/a>permet de simplifier la gestion du PAS. En plus de g\u00e9n\u00e9rer une DSN, ces solutions permettent de les envoyer en quelques clics \u00e0 l\u2019administration fiscale. Dans la m\u00eame logique, la DGFiP peut transmettre le CRM directement \u00e0 votre logiciel de paie. Ce dernier met alors \u00e0 jour automatiquement les taux de PAS pour tous les salari\u00e9s. Cela permet aux responsables de la paie de gagner du temps et de s\u2019assurer de la fiabilit\u00e9 des donn\u00e9es en gommant le risque d\u2019erreurs de saisie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En r\u00e9cup\u00e9rant les taux de PAS et suivant l\u2019\u00e9volution des lois fiscales, il garantit en permanence la conformit\u00e9 de l\u2019entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces solutions vous permettent \u00e9galement d\u2019\u00e9diter vos bulletins de paie, de g\u00e9rer les d\u00e9clarations sociales et de simplifier le traitement des salaires. Enfin, vous b\u00e9n\u00e9ficiez de l\u2019automatisation d\u2019une part importante de vos t\u00e2ches et d\u2019effectuer des analyses pr\u00e9dictives et strat\u00e9giques, via des outils de reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces articles pourraient \u00e9galement vous int\u00e9resser :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/reglementation-ce-qui-change-pour-les-entreprises-en-2024\/\">Ce qui change pour les entreprises en 2024<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/evolutions-reglementation-entreprises-2024\/\">R\u00e9glementation des entreprises : d\u00e9couvrez les 8 principaux changements de 2024<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/dsn-evolutions-comment-assurer-sa-conformite\/\">\u00c9volutions DSN : comment suivre le rythme et assurer sa conformit\u00e9<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/pourquoi-passer-a-une-gestion-rh-dematerialisee\/\">Pourquoi passer \u00e0 une gestion RH d\u00e9mat\u00e9rialis\u00e9e ? Le retour d\u2019exp\u00e9rience de Sequanix<\/a><\/li>\n<\/ul>\n \n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Aujourd&rsquo;hui : pourquoi d\u00e9velopper la digitalisation de sa gestion RH ?<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b9e7f51e-e943-48be-bddd-bd6979590965\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>T\u00e9l\u00e9chargez la checklist<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1481370237.jpg\" class=\"single-cta__image\" alt=\"Aujourd\u2019hui : pourquoi d\u00e9velopper la digitalisation de sa gestion RH ?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1481370237.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/dgfip-administration-fiscale\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDGFiP &#8211; administration fiscale\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/impot-sur-le-revenu-ir\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tImp\u00f4t sur le revenu &#8211; IR\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/rh-et-fiche-de-paie\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPaie &amp; RH\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-29938 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-paie tag-rh-et-fiche-de-paie tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-1440x810.jpg\" class=\"card-post__image\" alt=\"DSN de substitution 2026 : comprendre les corrections Urssaf\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T10:00:00+02:00\">23 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/dsn-substitution-2026\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tDSN de substitution : comprendre la nouvelle phase de correction des anomalies Urssaf\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tEn juin 2026, la DSN de substitution entre dans sa premi\u00e8re phase effective. Ce dispositif permet \u00e0 l\u2019Urssaf de corriger certaines anomalies d\u00e9claratives qui ont \u00e9t\u00e9 signal\u00e9es aux employeurs, mais qui n\u2019ont \u00e9t\u00e9 ni rectifi\u00e9es ni contest\u00e9es dans les d\u00e9lais. Pour les gestionnaires de paie, cette \u00e9volution confirme l\u2019importance de traiter les anomalies DSN au [&hellip;]\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-29033 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-cabinet-expert-comptable tag-rh-et-fiche-de-paie business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/retraite-cavec-dsn\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-512x768.jpg 512w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-540x810.jpg 540w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-19T09:15:00+01:00\">19 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tRetraite Cavec : une d\u00e9claration int\u00e9gr\u00e9e \u00e0 la DSN \u00e0 compter de 2027\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-26897 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-facture-electronique tag-ia-digitalisation tag-rh-et-fiche-de-paie business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/notes-de-frais-et-facture-electronique-tout-comprendre\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-684x384.jpeg\" class=\"card-post__image\" alt=\"Une salari\u00e9 au t\u00e9l\u00e9phone face \u00e0 son ordinateur\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-1214x810.jpeg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-16T15:48:29+01:00\">16 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tNotes de frais et facture \u00e9lectronique\u00a0: tout comprendre sur les cons\u00e9quences de la r\u00e9forme\u00a0!\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-29259 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-collaborateurs tag-contrat-de-travail tag-rh-et-fiche-de-paie business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/aide-embauche-apprentis-2026\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-16T09:15:00+01:00\">16 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAide \u00e0 l&#8217;embauche d&rsquo;apprentis : de nouvelles r\u00e8gles depuis le 8 mars 2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-29012 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-rh-et-fiche-de-paie business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/retraites-chapeau-boss-2026\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0470-684x384.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0470-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0470-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0470-1214x810.jpeg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-12T09:15:00+01:00\">12 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tBOSS : deux nouveaux chapitres consacr\u00e9s aux retraites chapeau\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Quels sont les taux 2024 du pr\u00e9l\u00e8vement \u00e0 la source ? Comment assurer une conformit\u00e9 aux d\u00e9clarations de son entreprise ? Nos r\u00e9ponses.<\/p>\n","protected":false},"author":1732,"featured_media":16077,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[13],"tags":[361,210,91],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[34,36,40,869],"imagine_tag":[],"coauthors":[929],"class_list":["post-18309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-dgfip-administration-fiscale","tag-impot-sur-le-revenu-ir","tag-rh-et-fiche-de-paie","business_type-artisans-et-petites-entreprises","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"Pascal Jousset","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-944060494.jpg","imagine_tags":[]},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/18309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/1732"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=18309"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/18309\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/16077"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=18309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=18309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=18309"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=18309"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=18309"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=18309"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=18309"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=18309"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=18309"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=18309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}