Paris, April 6, 2016 – Levy at source: the government is trying to reassure … but maintains the reform 2018 – The Express

The reform, which provides that Income Tax is collected by employers when wage payment, not paid by taxpayers on income earned the previous year, was the subject of criticism in recent weeks, both unions of the tax administration as employers.

“ For the employee, it will be one more line on the payslip, and very simple. There will be no payment of tax approach to make up the declaration of income , “assured the Finance Minister Michel Sapin at a hearing before the Finance Committee of the national Assembly.

“ For the employer, I want to consider that the core business is not required to collect the levy, although as everyone knows, it already does for sums considerable, we will also ensure the system is as simple as possible “, he promised.

The employers’ organizations, the MEDEF and CGPME head, declared themselves hostile to reform, seen as a “ new constraint ” for employers. “ Under the guise of simplification, transfers a task to companies and should assume a sovereign mission of the State ,” has highlighted the Medef.

According to Michel Sapin, “ sampling techniques borrow terms ” however “ an extremely simple channel: that of the registered social statement, a site committed and allowing a single document dematerialized calculate and pay all social contributions and now therefore, the income tax . ”

For employers, the additional workload will be “ very moderate. The net taxable salary is already known to the employer today, it appears on the pay sheet “added the Minister, recognizing the importance and complexity of the subject.

– vote postponed to autumn –

The reform project, presented on 16 March, proposes that the income tax is deducted by the employer on the basis a tax rate calculated and transmitted by the tax authorities. According to Secretary of State for the Budget Christian Eckert, the latter “ will remain the sole interlocutor of taxpayer .”

The tax, according Bercy, continue to be calculated at the tax household, be it a single person or a couple with or without children. But the spouses will be taken on the basis of different rates, especially in case of large income disparities between the couple.

The reform, announced by François Hollande in the summer of 2015, was originally intended to be integrated in a supplementary budget bill (RFLP), or “ supplementary budget “debated in parliament in June.

But because of a busy schedule parliamentary, including the draft Labour Law or the Anti-Corruption said Sapin II law, which must be adopted before the summer, “ n it ‘are more up “for RFLP, acknowledged Wednesday Mr Sapin.

The reform will be incorporated into Bill 2017 finances, which will be reviewed in the fall. “ From the perspective of ours, it does not change the calendar “, the minister said, adding that the precise terms of the reform would still known “ June “.

The government must ensure that the entire reform – likely to be retoquée by the Constitutional Council – is known and endorsed at 1 January 2017, to allow companies to adapt including an iT perspective.

“ We hope that this text comes into effect in January 2018 ,” confirmed Mr. Sapin. A polite way to close the door Medef, who asked Sunday “ repel one year to January 1, 2019 “, the entry into force of the reform.