{"id":4194,"date":"2018-04-11T07:55:33","date_gmt":"2018-04-11T05:55:33","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=4194"},"modified":"2024-01-02T15:07:05","modified_gmt":"2024-01-02T14:07:05","slug":"salaires-prelevement-a-la-source-tiers-detenteur","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/salaires-prelevement-a-la-source-tiers-detenteur\/","title":{"rendered":"Salaires : impact du pr\u00e9l\u00e8vement \u00e0 la source sur les saisies \u00e0 tiers d\u00e9tenteur en cours en 2019 ?"},"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\tSalaires : impact du pr\u00e9l\u00e8vement \u00e0 la source sur les saisies \u00e0 tiers d\u00e9tenteur en cours en 2019 ?\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 \"><time class=\"entry-date published\" datetime=\"2018-04-11T07:55:33+02:00\">11 avril 2018<\/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=\"Salaires : impact du pr\u00e9l\u00e8vement \u00e0 la source sur les saisies \u00e0 tiers d\u00e9tenteur en cours en 2019 ?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/salaires-prelevement-a-la-source-tiers-detenteur\/\"\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\/christopheadam\/\">\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\/2024\/07\/Christophe-Adam-350x350.jpg\" class=\"entry-author__image\" alt=\"Christophe Adam\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam-350x350.jpg 350w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam-768x768.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam.jpg 800w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Christophe Adam<\/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=\"\">Par le biais d\u2019un avis \u00e0 tiers d\u00e9tenteur (rebaptis\u00e9 \u00ab saisie administrative \u00e0 tiers d\u00e9tenteur \u00bb \u00e0 partir de 2019), l\u2019administration fiscale peut obtenir, sous certaines conditions, que l\u2019employeur retienne sur une partie de la r\u00e9mun\u00e9ration du salari\u00e9 une somme que le salari\u00e9 doit aux services des imp\u00f4ts (LPF art. <a href=\"http:\/\/rfpaye.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069583&amp;numero=L262&amp;idspad=LEGIARTI000036365789\" target=\"_blank\" rel=\"noopener noreferrer\">L. 262<\/a> et <a href=\"http:\/\/rfpaye.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069583&amp;numero=L263&amp;idspad=LEGIARTI000025516181\" target=\"_blank\" rel=\"noopener noreferrer\">L. 263<\/a>).<\/p>\n\n\n\n<p class=\"\">Certains employeurs s\u2019interrogent sur le sort des avis \u00e0 tiers d\u00e9tenteur existants au moment de la mise en place en janvier 2019 du <a href=\"https:\/\/www.sage.com\/fr-fr\/prelevement-a-la-source-pas\/\">pr\u00e9l\u00e8vement \u00e0 la source<\/a> (PAS).<\/p>\n\n\n\n<p class=\"\">Le site officiel d\u2019information sur la DSN explique que les proc\u00e9dures de recouvrement forc\u00e9 en cours au 1er janvier 2019 se poursuivront ind\u00e9pendamment de la mise en place du PAS.<\/p>\n\n\n\n<p class=\"\">N\u00e9anmoins, le PAS modifiera la quotit\u00e9 saisissable sur la r\u00e9mun\u00e9ration du salari\u00e9. Cette quotit\u00e9 saisissable se calculera d\u00e9duction faite des cotisations sociales et, \u00e0 partir de 2019, du PAS (c. trav. art. <a href=\"http:\/\/rfpaye.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006072050&amp;numero=L3252-3&amp;idspad=LEGIARTI000033812428\" target=\"_blank\" rel=\"noopener noreferrer\">L. 3252-3<\/a> dans sa version 2019).<\/p>\n\n\n\n<p class=\"\">D\u00e8s lors, les ATD pr\u00e9existants \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source viendront s&rsquo;imputer sur la quotit\u00e9 saisissable correspondant au montant du revenu vers\u00e9 net de PAS.<\/p>\n\n\n\n<p class=\"\"><em><a href=\"http:\/\/www.dsn-info.fr\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.dsn-info.fr<\/a>, fiche n\u00b0 1800 (cr\u00e9\u00e9e le 29 janvier 2018)<\/em><\/p>\n\n\n\n<p class=\"\">Retrouvez toutes les actualit\u00e9s de notre partenaire RFConseil \u00e9dit\u00e9 par le Groupe Revue Fiduciaire sur son application GRF + :<\/p>\n\n\n\n<p class=\"\"><a href=\"https:\/\/itunes.apple.com\/fr\/app\/grf-+\/id714087085?mt=8\">Pour Apple<\/a><\/p>\n\n\n\n<p class=\"\"><a href=\"https:\/\/play.google.com\/store\/apps\/details?id=com.amudo.GRF&amp;hl=fr\">Pour Android<\/a><\/p>\n\n\n\n<h6 class=\"wp-block-heading\">Source : RF Conseil,<a href=\"http:\/\/rfpaye.grouperf.com\/depeches\/41096.html\" target=\"_blank\" rel=\"noopener noreferrer\"> http:\/\/rfpaye.grouperf.com\/depeches\/41096.html<\/a>, 14\/03\/2018.<\/h6>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\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\">Tout ce que vous avez toujours voulu savoir sur le pr\u00e9l\u00e8vement \u00e0 la source <\/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-596c82f7-3aea-4e1f-bcf7-0aa051e02726\"\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 gratuitement le livre blanc<\/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=\"1248\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/10\/guide-tout-savoir-sur-le-prelevement-a-la-source-PAS_CTA-1248x810.jpg\" class=\"single-cta__image\" alt=\"guide-tout-savoir-sur-le-prelevement-a-la-source-PAS_CTA\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/10\/guide-tout-savoir-sur-le-prelevement-a-la-source-PAS_CTA-1248x810.jpg 1248w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\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\/prelevement-a-la-source-pas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPr\u00e9l\u00e8vement \u00e0 la source &#8211; PAS\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-11769 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-daf-directeur-administratif-financier tag-impot-sur-le-revenu-ir tag-rh-et-fiche-de-paie tag-prelevement-a-la-source-pas 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=\"1200\" height=\"675\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/12\/Entreprises-les-3-mesures-fiscal-2023-1200x675px.png\" class=\"card-post__image\" alt=\"H1 Entreprises : les 3 mesures fiscales phares du PLF 2023\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/12\/Entreprises-les-3-mesures-fiscal-2023-1200x675px-684x384.png 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/12\/Entreprises-les-3-mesures-fiscal-2023-1200x675px-768x432.png 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/12\/Entreprises-les-3-mesures-fiscal-2023-1200x675px.png 1200w\" 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=\"2022-12-08T09:30:00+01:00\">8 d\u00e9cembre 2022<\/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\">4 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\/plf-2023-3-mesures-fiscales-phares-entreprise\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tEntreprises : les 3 mesures fiscales phares du PLF 2023\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\tAdopt\u00e9 en premi\u00e8re lecture par l&rsquo;Assembl\u00e9e nationale le 4 novembre dernier, le Projet de loi de financement pour 2023 instaure plusieurs mesures fiscales concernant directement les entreprises. Adaptation du pr\u00e9l\u00e8vement \u00e0 la source, suppression de la CVAE et de certains dispositifs inefficaces : d\u00e9couvrez les principaux changements fiscaux pr\u00e9vus pour 2023. &nbsp;1. L\u2019am\u00e9nagement du pr\u00e9l\u00e8vement [&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-11446 post type-post status-publish format-standard has-post-thumbnail hentry category-management-et-rh tag-rh-et-fiche-de-paie tag-prelevement-a-la-source-pas 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\/pas-savoir-expliquer-le-taux\/\"\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\/2022\/04\/GettyImages-1325244864-684x384.jpg\" class=\"card-post__image\" alt=\"PAS : savoir expliquer le taux \u00e0 ses salari\u00e9s\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1325244864-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1325244864-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1325244864-1440x810.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\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=\"2022-07-01T10:36:28+02:00\">1 juillet 2022<\/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\">5 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\tPAS : savoir expliquer le taux \u00e0 ses salari\u00e9s\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-7268 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation category-management-et-rh tag-prelevement-a-la-source-pas business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/prelevement-source-bilan-janvier-2019\/\"\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\/2021\/04\/prelevement-source-premier-bilan-janvier-2019-1024x779-2-684x384.jpg\" class=\"card-post__image\" alt=\"prelevement-source-premier-bilan-janvier-2019\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/04\/prelevement-source-premier-bilan-janvier-2019-1024x779-2-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/04\/prelevement-source-premier-bilan-janvier-2019-1024x779-2-768x584.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/04\/prelevement-source-premier-bilan-janvier-2019-1024x779-2.jpg 1024w\" 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=\"2019-02-21T15:27:10+01:00\">21 f\u00e9vrier 2019<\/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\">1 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\tPr\u00e9l\u00e8vement \u00e0 la source : un bon d\u00e9part ?\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-7262 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation category-management-et-rh tag-formation-professionnelle tag-rh-et-fiche-de-paie tag-prelevement-a-la-source-pas business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/mesures-2019-tpe-pme-impact-salaries\/\"\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\/2019\/02\/TPE_PME_evolution_reglementation_salaries_2019-684x384.jpg\" class=\"card-post__image\" alt=\"TPE_PME_evolution_reglementation_salari\u00e9s_2019\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/02\/TPE_PME_evolution_reglementation_salaries_2019-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/02\/TPE_PME_evolution_reglementation_salaries_2019-768x585.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/02\/TPE_PME_evolution_reglementation_salaries_2019-1064x810.jpg 1064w\" 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=\"2019-02-21T14:04:03+01:00\">21 f\u00e9vrier 2019<\/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\">5 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\tTPE et PME : tout ce qui change pour vos salari\u00e9s en 2019\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-7079 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation category-management-et-rh tag-interview-client-ou-expert tag-paie tag-prelevement-a-la-source-pas business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/prelevement-a-la-source-prefiguration-interview\/\"\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\/2019\/01\/my-retail-box-pas-salaries-684x384.jpg\" class=\"card-post__image\" alt=\"my-retail-box-prelevement-a-la-source-salaries\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/01\/my-retail-box-pas-salaries-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/01\/my-retail-box-pas-salaries-768x585.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/01\/my-retail-box-pas-salaries-1064x810.jpg 1064w\" 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=\"2019-01-31T15:24:22+01:00\">31 janvier 2019<\/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\">5 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\t\u00ab\u00a0Pr\u00e9l\u00e8vement \u00e0 la source : la pr\u00e9figuration en toute simplicit\u00e9\u00a0\u00bb\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>Par le biais d\u2019un avis \u00e0 tiers d\u00e9tenteur (rebaptis\u00e9 \u00ab saisie administrative \u00e0 tiers d\u00e9tenteur \u00bb \u00e0 partir de 2019), l\u2019administration fiscale peut obtenir, sous certaines conditions, que l\u2019employeur retienne sur une partie de la r\u00e9mun\u00e9ration du salari\u00e9 une somme que le salari\u00e9 doit aux services des imp\u00f4ts (LPF art. L. 262 et L. 263). [&hellip;]<\/p>\n","protected":false},"author":710,"featured_media":9596,"comment_status":"open","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,"footnotes":""},"categories":[13,56],"tags":[127],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[],"persona":[34,36],"imagine_tag":[722],"coauthors":[906],"class_list":["post-4194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","category-management-et-rh","tag-prelevement-a-la-source-pas","business_type-artisans-et-petites-entreprises","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable"],"sage_meta":{"region":"fr-fr","author_name":"Christophe Adam","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-687698919_super-1024x646-1.jpg","imagine_tags":{"722":"Prelevement a la source"}},"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\/4194","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\/710"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=4194"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/4194\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/9596"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=4194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=4194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=4194"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=4194"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=4194"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=4194"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=4194"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=4194"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=4194"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=4194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}