{"id":4783,"date":"2018-10-16T14:00:07","date_gmt":"2018-10-16T12:00:07","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=4783"},"modified":"2026-02-05T14:47:33","modified_gmt":"2026-02-05T13:47:33","slug":"prelevement-a-la-source-guide","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/prelevement-a-la-source-guide\/","title":{"rendered":"Tout savoir sur le pr\u00e9l\u00e8vement \u00e0 la source [guide]"},"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\/management-et-rh\/\" class=\"entry-header__link\">Management &amp; RH<\/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\tTout savoir sur le pr\u00e9l\u00e8vement \u00e0 la source [guide]\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<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=\"2018-10-16T14:00:07+02:00\">octobre 16, 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=\"Tout savoir sur le pr\u00e9l\u00e8vement \u00e0 la source [guide]\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/prelevement-a-la-source-guide\/\"\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<\/header>\n\n\n\n<div class=\"wp-block-post-author\">\n\t\t\t<div class=\"co-authors\">\n\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<\/div>\n\t\t<\/div>\n\n\n\n<p>Nous y sommes : dans quelques mois, l\u2019<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/prelevement-a-la-source-pas\/\">imp\u00f4t sur le revenu sera pr\u00e9lev\u00e9 \u00e0 la source<\/a>, c\u2019est-\u00e0-dire directement sur les bulletins de salaire des employ\u00e9s. \u00c0 charge pour l\u2019employeur ou son prestataire de paie (l\u2019expert-comptable par exemple) de \u00ab jouer&nbsp;\u00bb le r\u00f4le du collecteur pour l\u2019administration fiscale, c\u2019est-\u00e0-dire la direction g\u00e9n\u00e9rale des Finances publiques (DGFiP).<\/p>\n\n\n\n<p>Ce sujet est en discussion depuis plusieurs ann\u00e9es. Il avait \u00e9t\u00e9 annonc\u00e9 par l\u2019ancien pr\u00e9sident de la R\u00e9publique et est d\u00e9j\u00e0 appliqu\u00e9 dans la quasi-totalit\u00e9 des pays europ\u00e9ens, except\u00e9 la France et la Suisse. Il entrera donc en vigueur en France au 1er janvier 2019.<br>\nLes pouvoirs publics expliquent que le principal atout de cette r\u00e9forme va \u00eatre de supprimer le d\u00e9calage d\u2019un an entre la perception des revenus et leur imposition*. Avec pour impact une meilleure adaptation de l\u2019imp\u00f4t \u00e0 la r\u00e9alit\u00e9 des revenus per\u00e7us pour ceux qui connaissent des changements de situation financi\u00e8re ou familiale en cours d\u2019ann\u00e9e.<\/p>\n\n\n\n<p>Ce gros changement ne va pas \u00eatre sans cons\u00e9quences pour le salari\u00e9, qui va notamment devoir s\u2019habituer \u00e0 percevoir un salaire net plus faible que les ann\u00e9es pr\u00e9c\u00e9dentes. Mais aussi pour l\u2019employeur, qui devra mettre en place la logistique qui convient pour r\u00e9pondre \u00e0 son nouveau r\u00f4le. Sans compter les situations qui n\u2019ont pas encore \u00e9t\u00e9 envisag\u00e9es et qui appara\u00eetront lors des premi\u00e8res semaines de mise en place du nouveau dispositif.<\/p>\n\n\n\n<p>Dans ce livre blanc, nous allons traiter des questions qui peuvent se poser pour les entreprises, les prestataires de paie ou les salari\u00e9s, et essayer d\u2019y r\u00e9pondre avec honn\u00eatet\u00e9 pour vous permettre d\u2019y faire face le plus sereinement possible !<\/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<p><strong>Pour aller plus loin sur le sujet, les contenus ci-dessous peuvent vous int\u00e9resser :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tout-savoir-sur-le-prelevement-a-la-source-et-votre-bulletin-de-salaire\/\">Brochure : Tout savoir sur le pr\u00e9l\u00e8vement \u00e0 la source et votre bulletin de paie<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/prelevement-a-la-source-traiter-les-cas-particuliers\/\">Brochure : Comment traiter tous les cas particuliers ?<\/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>Nous y sommes : dans quelques mois, l\u2019imp\u00f4t sur le revenu sera pr\u00e9lev\u00e9 \u00e0 la source, c\u2019est-\u00e0-dire directement sur les bulletins de salaire des employ\u00e9s. \u00c0 charge pour l\u2019employeur ou son prestataire de paie (l\u2019expert-comptable par exemple) de \u00ab jouer&nbsp;\u00bb le r\u00f4le du collecteur pour l\u2019administration fiscale, c\u2019est-\u00e0-dire la direction g\u00e9n\u00e9rale des Finances publiques (DGFiP). [&hellip;]<\/p>\n","protected":false},"author":710,"featured_media":4800,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[834,56],"tags":[141,127],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[],"persona":[35,34,36],"imagine_tag":[714,456,443,454,460,459,722],"coauthors":[906],"class_list":["post-4783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guides-et-modeles-gratuits","category-management-et-rh","tag-paie","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\/2018\/10\/1_ebook-PAS.jpg","imagine_tags":{"714":"Dirigeant de PME","456":"Gestion Commerciale","443":"Paie","454":"Paie et RH","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\/4783","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=4783"}],"version-history":[{"count":1,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/4783\/revisions"}],"predecessor-version":[{"id":28290,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/4783\/revisions\/28290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/4800"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=4783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=4783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=4783"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=4783"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=4783"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=4783"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=4783"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=4783"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=4783"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=4783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}