{"id":4506,"date":"2018-07-10T10:21:58","date_gmt":"2018-07-10T08:21:58","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=4506"},"modified":"2026-02-05T14:51:01","modified_gmt":"2026-02-05T13:51:01","slug":"prelevement-a-la-source-prefiguration-logiciel-septembre-2018","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/prelevement-a-la-source-prefiguration-logiciel-septembre-2018\/","title":{"rendered":"Pr\u00e9l\u00e8vement \u00e0 la source : et si vous commenciez d\u00e8s septembre gr\u00e2ce \u00e0 la pr\u00e9figuration ?"},"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 : et si vous commenciez d\u00e8s septembre gr\u00e2ce \u00e0 la pr\u00e9figuration ?\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=\"2018-07-10T10:21:58+02:00\">10 juillet 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=\"Pr\u00e9l\u00e8vement \u00e0 la source : et si vous commenciez d\u00e8s septembre gr\u00e2ce \u00e0 la pr\u00e9figuration ?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/prelevement-a-la-source-prefiguration-logiciel-septembre-2018\/\"\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<p class=\"wp-block-paragraph\">L\u2019administration fiscale propose aux entreprises qui le souhaitent de tester la<a href=\"https:\/\/www.sage.com\/fr-fr\/prelevement-a-la-source-pas\/\"> mise en \u0153uvre du pr\u00e9l\u00e8vement \u00e0 la source (PAS)<\/a> d\u00e8s l&rsquo;automne 2018. Cette pr\u00e9figuration sur le bulletin de salaire, non obligatoire, mais fortement conseill\u00e9e, vous permettrait \u00e0 la fois d\u2019anticiper l\u2019entr\u00e9e en vigueur du pr\u00e9l\u00e8vement \u00e0 la source au 1er janvier 2019, mais aussi de pr\u00e9parer vos salari\u00e9s aux impacts de cette r\u00e9forme.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-pourquoi-prefigurer-le-dispositif-du-prelevement-a-la-source\">Pourquoi pr\u00e9figurer le dispositif du pr\u00e9l\u00e8vement \u00e0 la source ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Faire \u00ab comme si \u00bb le pr\u00e9l\u00e8vement \u00e0 la source avait lieu en octobre, mais pour quoi faire ? Vous vous dites peut-\u00eatre que janvier 2019 c\u2019est d\u00e9j\u00e0 bien assez t\u00f4t pour appliquer la r\u00e9forme du pr\u00e9l\u00e8vement \u00e0 la source ? Pourtant, attention : il n\u2019y aura pas de p\u00e9riode d\u2019adaptation, <mark class=\"highlight-and-share\"><strong>vous devrez d\u00e8s les paies de janvier 2019 \u00eatre imm\u00e9diatement op\u00e9rationnel et collecter le montant de l\u2019imp\u00f4t sur le revenu de vos salari\u00e9s<\/strong><\/mark> pour le compte de l\u2019administration fiscale. C\u2019est pour vous permettre de vous pr\u00e9parer et de commencer d\u00e8s \u00e0 pr\u00e9sent \u00e0 mettre en place les param\u00e9trages du pr\u00e9l\u00e8vement \u00e0 la source que la DGFiP propose cette phase de pr\u00e9figuration. Autre avantage, vous pourrez ainsi<strong> faire de la p\u00e9dagogie aupr\u00e8s de vos salari\u00e9s et les familiariser avec ce qui les attend en janvier sur leur bulletin de salaire.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-concretement-comment-se-deroule-la-prefiguration\">Concr\u00e8tement, comment se d\u00e9roule la pr\u00e9figuration ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La pr\u00e9figuration consiste \u00e0 <strong>pr\u00e9ciser sur les bulletins de salaire le montant du pr\u00e9l\u00e8vement qui aurait \u00e9t\u00e9 acquitt\u00e9 au titre de l\u2019imp\u00f4t si le pr\u00e9l\u00e8vement \u00e0 la source avait \u00e9t\u00e9 en vigueur<\/strong>. Cette op\u00e9ration est rendue possible car <strong>l\u2019administration propose d\u2019envoyer, d\u00e8s le mois de septembre, les taux des salari\u00e9s issus de leur d\u00e9claration de revenus du printemps 2018<\/strong> aux employeurs. Pour pouvoir r\u00e9cup\u00e9rer ces taux de pr\u00e9l\u00e8vement durant la phase pr\u00e9paratoire, il faut avoir d\u00e9pos\u00e9 au pr\u00e9alable une d\u00e9claration DSN (les taux seront transmis fin septembre, suite au d\u00e9p\u00f4t de la DSN des salaires d\u2019ao\u00fbt).<br>\nLa simulation permettra alors d\u2019indiquer sur les nouveaux mod\u00e8les de bulletins de paie&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le taux du pr\u00e9l\u00e8vement \u00e0 la source qui s&rsquo;appliquerait ;<\/li>\n\n\n\n<li>le montant de la retenue \u00e0 la source qui serait effectu\u00e9e ;<\/li>\n\n\n\n<li>le montant du revenu sur lequel la retenue \u00e0 la source serait effectu\u00e9e ;<\/li>\n\n\n\n<li>le montant du revenu net qui serait vers\u00e9 apr\u00e8s le pr\u00e9l\u00e8vement \u00e0 la source.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 noter : les op\u00e9rations r\u00e9alis\u00e9es au cours de cette phase pr\u00e9paratoire sont soumises aux m\u00eames obligations de respect du secret professionnel et de la vie priv\u00e9e que pour la mise en place effective du pr\u00e9l\u00e8vement \u00e0 la source.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-la-prefiguration-envisageable-seulement-si-votre-editeur-est-pret\">La pr\u00e9figuration : envisageable seulement si votre \u00e9diteur est pr\u00eat<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour mettre en place cette pr\u00e9figuration, il faut tout de m\u00eame une autre condition pr\u00e9alable : que l\u2019\u00e9diteur de votre logiciel de paie soit pr\u00eat ! Une charte a \u00e9t\u00e9 \u00e9tablie entre l\u2019administration fiscale et certains \u00e9diteurs d\u00e8s le premier semestre 2018 afin de valoriser leur r\u00f4le et les bonnes pratiques, dont leur participation aux tests. C\u2019est le cas avec <mark class=\"highlight-and-share\"><strong>Sage qui propose d\u00e9j\u00e0 des solutions permettant d\u2019importer les taux et d\u2019afficher les \u00e9l\u00e9ments du pr\u00e9l\u00e8vement sur le bulletin de paie<\/strong><\/mark>. En participant \u00e0 la pr\u00e9figuration, vous pourrez <strong>anticiper les param\u00e9trages de votre logiciel en mode simulation et informer vos salari\u00e9s des changements qui les attendent<\/strong>. Il ne vous restera plus qu\u2019\u00e0 activer r\u00e9ellement les pr\u00e9l\u00e8vements en janvier 2019. De quoi d\u00e9marrer l\u2019ann\u00e9e en toute s\u00e9r\u00e9nit\u00e9 !<\/p>\n\n\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\">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-pour-aller-plus-loin\">Pour aller plus loin :<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/mise-en-place-prelevement-a-la-source-dans-votre-entreprise\/\">Les enjeux li\u00e9s \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source<\/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 (PAS) : 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 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\/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>L\u2019administration fiscale propose aux entreprises qui le souhaitent de tester la mise en \u0153uvre du pr\u00e9l\u00e8vement \u00e0 la source (PAS) d\u00e8s l&rsquo;automne 2018. Cette pr\u00e9figuration sur le bulletin de salaire, non obligatoire, mais fortement conseill\u00e9e, vous permettrait \u00e0 la fois d\u2019anticiper l\u2019entr\u00e9e en vigueur du pr\u00e9l\u00e8vement \u00e0 la source au 1er janvier 2019, mais aussi [&hellip;]<\/p>\n","protected":false},"author":710,"featured_media":4505,"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,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[13],"tags":[127],"business_type":[8,9],"lilypad":[],"context":[],"industry":[],"persona":[34,36],"imagine_tag":[714,741,456,460,459,722],"coauthors":[906],"class_list":["post-4506","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\/07\/prelevement-a-la-source-prefiguration-des-septembre.jpg","imagine_tags":{"714":"Dirigeant de PME","741":"DRH","456":"Gestion Commerciale","460":"Petites Entreprises","459":"Petites et Moyennes Entreprises","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\/4506","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=4506"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/4506\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/4505"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=4506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=4506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=4506"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=4506"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=4506"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=4506"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=4506"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=4506"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=4506"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=4506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}