Individual employer: what steps should be taken for the levy at source in 2020?
Publié le null - Directorate for Legal and Administrative Information (Prime Minister)
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You are an individual employer, starting on 1er january 2020 you will have to manage the withholding tax for your home employee or your maternal assistant. But how?
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.
FYI
If you declare your Cesu employee in paper form, you are informed by a Cesu letter of the remuneration to be paid to your employee (deducted from the amount of the withholding tax) before remunerating your employee. The Cesu then deducts directly from your bank account the amount of your employee's tax in order to remit it it to the tax administration.