{"id":4398,"date":"2018-06-13T07:49:09","date_gmt":"2018-06-13T05:49:09","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=4398"},"modified":"2026-02-05T14:52:40","modified_gmt":"2026-02-05T13:52:40","slug":"mise-en-place-prelevement-a-la-source-dans-votre-entreprise","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/mise-en-place-prelevement-a-la-source-dans-votre-entreprise\/","title":{"rendered":"Les enjeux li\u00e9s \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source"},"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\tLes enjeux li\u00e9s \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source\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=\"2018-06-13T07:49:09+02:00\">13 juin 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=\"Les enjeux li\u00e9s \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/mise-en-place-prelevement-a-la-source-dans-votre-entreprise\/\"\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\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<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<div class=\"video-container-wrap -mode-full\"><div class=\"video-container\"><video\n\t\t\t\tclass=\"sage-video video-js vjs-default-skin \"\n\t\t\t\twidth=\"640\"\n\t\t\t\theight=\"360\"\n\t\t\t\tdata-setup='{ \"controls\": true, \"aspectRatio\" : \"16:9\", \"poster\": \"https:\/\/img.youtube.com\/vi\/1kecmIIiglo\/maxresdefault.jpg\", \"techOrder\": [\"youtube\"], \"enablejsapi\": 1, \"origin\": \"https:\/\/www.sage.com\", \"sources\": [{ \"type\": \"video\/youtube\", \"src\": \"https:\/\/www.youtube.com\/watch?v=1kecmIIiglo\"}], \"youtube\": { \"ytControls\": 0, \"cc_load_policy\": 3, \"modestbranding\": 1, \"hl\": \"fr_FR\", \"playsinline\": 1 } }'\n\t\t\t\tcrossorigin=\"\"><\/video><\/div><\/div>\n<\/div><\/figure>\n\n\n\n<p>Au 1er janvier 2019, le <a href=\"https:\/\/www.sage.com\/fr-fr\/prelevement-a-la-source-pas\/\">pr\u00e9l\u00e8vement \u00e0 la source<\/a> entre en vigueur dans la l\u00e9gislation fran\u00e7aise pour collecter l\u2019imp\u00f4t directement sur le salaire de l\u2019employ\u00e9.<br>\nGuillaume R\u00e9jou, Senior Alliance Manager chez Sage France, apporte son expertise pour vous pr\u00e9parer au mieux \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source (PAS) dans votre entreprise.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-decouvrez-ses-principaux-conseils-pour-vous-assurer-la-meilleure-mise-en-place-du-prelevement-a-la-source-dans-votre-entreprise\">D\u00e9couvrez ses principaux conseils pour vous assurer la meilleure mise en place du pr\u00e9l\u00e8vement \u00e0 la source dans votre entreprise :<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pour assurer son r\u00f4le de tiers collecteur, il faut anticiper cette nouvelle norme en mettant en place un calendrier de d\u00e9ploiement du pr\u00e9l\u00e8vement \u00e0 la source pour pouvoir commencer sereinement l\u2019ann\u00e9e 2019.<\/li>\n\n\n\n<li>Pr\u00e9voir une simple adaptation du logiciel : ajout d\u2019une rubrique repr\u00e9sentant le pr\u00e9l\u00e8vement avec ses taux et le montant \u00e0 d\u00e9duire sur le bulletin de salaire du salari\u00e9.<\/li>\n\n\n\n<li>Pour adapter le logiciel : Faire appel \u00e0 son prestataire de paie, celui qui r\u00e9alise les bulletins de salaire ou celui qui met \u00e0 jour techniquement la solution si vous r\u00e9alisez vos bulletins de salaire en interne.<\/li>\n\n\n\n<li>Passer par une \u00e9tape de formation des collaborateurs en interne et plus particuli\u00e8rement ceux qui travaillent sur la paie<\/li>\n\n\n\n<li>Miser sur la communication interne afin de rassurer ses collaborateurs.<\/li>\n\n\n\n<li>R\u00e9aliser des tests \u00e0 partir de septembre et jusqu\u2019\u00e0 la fin de l\u2019ann\u00e9e pour d\u00e9montrer aux collaborateurs que la norme ne change pas son quotidien.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quels-sont-les-risques-d-une-mise-en-place-du-prelevement-a-la-source-relativement-tard\">Quels sont les risques d\u2019une mise en place du pr\u00e9l\u00e8vement \u00e0 la source relativement tard ?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Augmentation du prix d\u2019installation : les ressources disponibles se rar\u00e9fient avec le temps.<\/li>\n\n\n\n<li>Les salari\u00e9s peuvent vous confondre avec la DGFIP qui reste l\u2019interlocuteur unique contrairement \u00e0 l\u2019employeur qui est un tiers collecteur.<\/li>\n\n\n\n<li>D\u00e9gradation du climat social<\/li>\n\n\n\n<li>Sanctions financi\u00e8res lors de contr\u00f4le des organismes fiscaux<\/li>\n<\/ul>\n\n\n\n<p>En r\u00e9sum\u00e9, pour bien assurer la mise en place du pr\u00e9l\u00e8vement \u00e0 la source dans votre entreprise, il faut comprendre la norme, anticiper, communiquer en interne et former ses collaborateurs.<\/p>\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<h3 class=\"wp-block-heading\" id=\"h-sur-le-meme-sujet\">Sur le m\u00eame sujet :<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/le-prelevement-a-la-source-en-5-etapes\/\">Chefs d\u2019entreprise : on vous explique le pr\u00e9l\u00e8vement \u00e0 la source en 5 \u00e9tapes cl\u00e9s<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/timeline-bien-preparer-le-prelevement-a-la-source\/\">Pr\u00e9l\u00e8vement \u00e0 la source : je pr\u00e9pare sereinement mon ann\u00e9e de transition <\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/rassurer-ses-salaries-sur-le-prelevement-a-la-source\/\">Pr\u00e9l\u00e8vement \u00e0 la source : comment rassurer mes salari\u00e9s avant la r\u00e9ception de leur feuille de d\u00e9claration ?<\/a><\/li>\n<\/ul>\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","protected":false},"excerpt":{"rendered":"<p>Au 1er janvier 2019, le pr\u00e9l\u00e8vement \u00e0 la source entre en vigueur dans la l\u00e9gislation fran\u00e7aise pour collecter l\u2019imp\u00f4t directement sur le salaire de l\u2019employ\u00e9. Guillaume R\u00e9jou, Senior Alliance Manager chez Sage France, apporte son expertise pour vous pr\u00e9parer au mieux \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source (PAS) dans votre entreprise. [&hellip;]<\/p>\n","protected":false},"author":710,"featured_media":4400,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":true,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[13],"tags":[127],"business_type":[8,9],"lilypad":[],"context":[],"industry":[],"persona":[34,36],"imagine_tag":[443,454,722],"coauthors":[906],"class_list":["post-4398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-prelevement-a-la-source-pas","business_type-artisans-et-petites-entreprises","business_type-petites-et-moyennes-entreprises"],"sage_meta":{"region":"fr-fr","author_name":"Christophe Adam","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/06\/itw-guillaume.png","imagine_tags":{"443":"Paie","454":"Paie et RH","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\/4398","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=4398"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/4398\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/4400"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=4398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=4398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=4398"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=4398"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=4398"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=4398"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=4398"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=4398"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=4398"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=4398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}