{"id":210,"date":"2019-01-15T13:15:21","date_gmt":"2019-01-15T12:15:21","guid":{"rendered":"https:\/\/www.atr-compta.fr\/?p=210"},"modified":"2019-01-15T13:15:24","modified_gmt":"2019-01-15T12:15:24","slug":"le-prelevement-a-la-source","status":"publish","type":"post","link":"https:\/\/www.atr-compta.fr\/index.php\/2019\/01\/15\/le-prelevement-a-la-source\/","title":{"rendered":"Le pr\u00e9l\u00e8vement \u00e0 la source"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" style=\"text-align:center\"><strong>\u00c0 compter du 1er janvier 2019<\/strong><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>\u00c0 compter du 1e Janvier 2019, lors de chaque versement de salaires, vous devez effectuer un pr\u00e9l\u00e8vement \u00e0 la source (P.A.S.) d&rsquo;imp\u00f4t sur le revenu sous forme de retenue, puis la d\u00e9claration et le reversement du P.A.S. \u00e0 l&rsquo;administration fiscale.<\/p>\n\n\n\n<p>Ce nouveau mode de recouvrement de l&rsquo;imp\u00f4t s&rsquo;applique aux revenus per\u00e7us ou r\u00e9alis\u00e9s par les salari\u00e9s \u00e0 compter du 1e Janvier 2019.<\/p>\n\n\n\n<p>Il s&rsquo;appliquera donc pour la premi\u00e8re fois aux salaires de janvier 2019, avec une phase d\u2019initialisation fin 2018 pour les employeurs volontaires.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 compter du 1e Janvier 2019, lors de chaque versement de salaires, vous devez effectuer un pr\u00e9l\u00e8vement \u00e0 la source (P.A.S.) d&rsquo;imp\u00f4t sur le revenu sous forme de retenue, puis la d\u00e9claration et le reversement du P.A.S. \u00e0 l&rsquo;administration fiscale.<\/p>\n","protected":false},"author":2,"featured_media":205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[3],"tags":[11,4,10,5,6],"class_list":["post-210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impots","tag-11","tag-impots","tag-janvier","tag-prelevement","tag-source"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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