{"id":31339,"date":"2019-01-21T10:23:16","date_gmt":"2019-01-21T08:23:16","guid":{"rendered":"https:\/\/www.fbf.fr\/fr\/?p=31339"},"modified":"2022-04-07T10:31:04","modified_gmt":"2022-04-07T08:31:04","slug":"prelevement-a-la-source-les-demarches-a-suivre-pour-les-employeurs","status":"publish","type":"post","link":"https:\/\/fbf.fr\/fr\/prelevement-a-la-source-les-demarches-a-suivre-pour-les-employeurs\/","title":{"rendered":"Pr\u00e9l\u00e8vement \u00e0 la source : les d\u00e9marches \u00e0 suivre pour les employeurs"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\" id=\"block-8e9efcf3-ca02-4d48-b10c-2b1bc04d5666\"><strong>\u00c0 l\u2019occasion de l\u2019entr\u00e9e en vigueur du pr\u00e9l\u00e8vement \u00e0 la source, la F\u00e9d\u00e9ration fran\u00e7aise bancaire publie une vid\u00e9o explicative \u00e0 destination des employeurs<\/strong>.<\/p>\n\n\n<div class=\"youtube-container\" data-wp-interactive=\"fbf-theme\/video-consent\" data-wp-context='{\"vendor\":\"c:youtube\",\"loaded\":false}' data-wp-init=\"callbacks.init\">\n<figure class=\"wp-block-embed-youtube wp-block-embed is-type-video is-provider-youtube wp-embed-aspect-4-3 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe data-src=\"https:\/\/www.youtube.com\/embed\/M4zVJRWMLOg?feature=oembed\" loading=\"lazy\" title=\"Pr\u00e9l\u00e8vement \u00e0 la source : les d\u00e9marches \u00e0 suivre pour les employeurs\" width=\"500\" height=\"375\"  frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n<div class=\"video-consent-overlay\" data-wp-bind--hidden=\"context.loaded\" data-wp-style--display=\"state.overlayDisplay\"><div class=\"video-consent-overlay-text\">Vous devez accepter les cookies de YouTube pour visionner cette vid\u00e9o<\/div><button type=\"button\" class=\"video-consent-overlay-accept-button\" data-wp-on--click=\"actions.accept\">J&#039;accepte &#8211; Lancer la vid\u00e9o<\/button><\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\" id=\"block-77553bc7-d4b2-4b3f-96c2-90b30a294c04\"><strong>Qu\u2019est-ce que le pr\u00e9l\u00e8vement \u00e0 la source change pour les employeurs ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-49ca972e-e916-43ab-a5f2-78eaad7284f4\">L\u2019imp\u00f4t sur les salaires est pr\u00e9lev\u00e9 directement sur la paie des salari\u00e9s par leur employeur selon un taux communiqu\u00e9 par l\u2019administration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-c5ff72b9-597e-440b-9d01-9ddf883d97bb\"><strong>\u00c7a commence quand ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-4104930d-3fc1-4ad0-b8eb-d7342258c1c0\">A partir de la paie de janvier, la Direction g\u00e9n\u00e9rale des finances publiques proc\u00e9dera en f\u00e9vrier au pr\u00e9l\u00e8vement des sommes correspondantes sur le compte bancaire que vous lui avez d\u00e9clar\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-a920cc81-8cc8-425f-82ed-f96bbc851baf\"><strong>Comment le pr\u00e9l\u00e8vement s\u2019effectuera sur votre compte bancaire ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-89be9f1d-e763-4256-9f95-68009cadd316\">Dans la plupart des cas, l\u2019administration fiscale effectuera le pr\u00e9l\u00e8vement comme d\u2019habitude sur le compte avec lequel vous payez les autres imp\u00f4ts : TVA, imp\u00f4ts sur les soci\u00e9t\u00e9s\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-57593abc-5028-4ca3-9b50-8a769422faad\"><strong>Si vous avez opt\u00e9 pour un compte d\u00e9di\u00e9 au pr\u00e9l\u00e8vement \u00e0 la source ? Vous devez :<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-5c461788-5e01-4c08-9305-94e186368dad\">&#8211; Communiquer \u00e0 l\u2019administration fiscale les coordonn\u00e9es de ce compte ,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-965adf35-e61e-4bab-a723-79bcc96110d6\">&#8211; Transmettre, avant le 1er pr\u00e9l\u00e8vement de f\u00e9vrier, \u00e0 votre banque le mandat SEPA sign\u00e9 qui autorise l\u2019administration \u00e0 effectuer le pr\u00e9l\u00e8vement des sommes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-9967587c-cb1d-4960-bc9b-7c371168c31b\">Sans ce mandat, impossible pour la banque d\u2019effectuer le pr\u00e9l\u00e8vement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-5b9f42c6-6c5e-4d99-ab6a-db03245633ed\">Le risque : 10% de p\u00e9nalit\u00e9s par l\u2019administration fiscale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-0b51440d-6b72-4780-ba7d-b58d31e3e163\">Le mandat SEPA peut \u00eatre \u00e9dit\u00e9 depuis votre espace professionnel sur le site <a rel=\"noreferrer noopener\" href=\"http:\/\/impots.gouv.fr\/\" target=\"_blank\">impots.gouv.fr<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-7366045d-7395-4568-b20b-8794457f032b\">En cas de difficult\u00e9s, demandez conseil aupr\u00e8s de votre interlocuteur bancaire habituel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"block-37e74dfd-0362-4f45-b2e9-c2e3ebc50481\">L\u2019actualit\u00e9 des banques est \u00e0 suivre sur Twitter @FBFFrance.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019occasion de l\u2019entr\u00e9e en vigueur du pr\u00e9l\u00e8vement \u00e0 la source, la F\u00e9d\u00e9ration fran\u00e7aise bancaire publie une vid\u00e9o explicative \u00e0 destination des employeurs. Qu\u2019est-ce que le pr\u00e9l\u00e8vement \u00e0 la source change pour les employeurs ? L\u2019imp\u00f4t sur les salaires est pr\u00e9lev\u00e9 directement sur la paie des salari\u00e9s par leur employeur selon un taux communiqu\u00e9 par [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":31344,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","views":2029,"viewed_at":"1778494606"},"categories":[1585,3349,3270,1582,3237],"tags":[3274],"class_list":["post-31339","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-entreprises-et-pme","category-mediatheque","category-rubrique-newsroom","category-videos","tag-entreprises-et-pme"],"yoast_head":"<title>Pr\u00e9l\u00e8vement \u00e0 la source : les d\u00e9marches \u00e0 suivre pour les employeurs<\/title>\n<meta name=\"description\" content=\"\u00c0 l\u2019occasion de l\u2019entr\u00e9e en vigueur du pr\u00e9l\u00e8vement \u00e0 la source, la FBF publie une 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