Companies are preparing themselves, willy-nilly, the levy at source

“Still work to be done for us. The administration, therefore, will include never, ” growls the boss of a publishing company of a dozen employees. “This is not a surprise, we are ready,” says, on the contrary, the HRD of a group of services… Two opinions diametrically opposed face of the small revolution that is preparing for the January 1, 2019, when the companies are going to become collectors of the tax on the income of their employees, with collection at the source (NOT).

Decided under François Hollande, the reform intended to ensure the contemporaneity of the tax has been confirmed by the president and Emmanuel Macron, even if its application has been delayed one year, to the chagrin of the employers ‘ organisations. But the minister of the action and of the public accounts, Gérald Darmanin, has been clear : we do not see a new time measurement.

Then, in the business, willy-nilly, we are up for it… at least in the larger sizes. For services pay, a part of the work has already been done with the progressive implementation of the declaration sociale nominative (DSN), generalized from the 1 January 2017, a document monthly, and dematerialized with all the formalities provided by the companies to the administration, including Urssaf, via the website net-entreprises.fr.

It is by logging on to this portal that the companies ‘ rate of tax levy for each of their employees. “The experience of the implementation of the DSN has served us well,” says Benedict Emissions, the HR managers of Macif (eleven thousand employees) and the vice-president of the national Association of HR managers.

“Psychological shock ”

It is estimated that the level of information with Bercy is ” rather satisfactory “. The public finances general directorate (DGFIP) has taken pains to reassure businesses, especially SMES, in trying to anticipate problems. A charter…

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