Individual employer: what steps should be taken for the levy at source in 2020?

Visit monprelevementalasource.urssaf.fr to learn how to manage the collection and repayment of withholding tax from tax authorities.

Whether you go through the Cesu or Pajemploi, the site monprelevementalasource.urssaf.fr explains the 3-step withholding tax (you have no additional steps to take compared to today):

• reporting (you report your employee's remuneration as usual);
• the payment of the salary (the Cesu or Pajemploi then calculates the amount of the withholding tax based on the rate transmitted by the tax administration and informs you of the amount of the net salary to be paid deducted from the amount of the tax);
• the levy (the Cesu or Pajemploi then directly deduct the amount of the withholding tax for your employee from your bank account at the same time as the contributions).

As for the tax credit, a deposit is paid at the beginning of the year and the balance in September.