[ad_1]
We get there. In less than six months, the withholding tax will come into effect. No more monthly payments paid on the 15th of the month, no more putting money aside to pay the installments … As of January, the income tax will be deducted directly from the payroll. Bercy believes that this reform will simplify the life of the taxpayer, but the transition is not so clear.
Especially in addition to the deduction at source, we must understand the subtleties of the fiscal year white. So far, taxpayers pay taxes on the income they received the previous year. However, in 2019, with the withholding tax, they will also pay the income taxes of the current year. To avoid double taxation in 2019 (on the 2018 and 2019 incomes, therefore), the administration has put in place a mechanism to "erase" the income tax of 2018, with the modernization tax credit recovery (CIMR). But to prevent some people take the opportunity to boost their income in 2018 and escape the tax, the tax has provided new rules. BFMTV takes stock of all the changes that will take place in 2019.
>> My salary is my only income and I have the same professional and family situation in 2019 as in 2018
If you are an employee, a civil servant or retired, you will not pay any taxes on your 2018 salary, pension or pension. In fact, they will be "erased" by the CIMR when you complete your 2019 income tax return by 2018. You will therefore benefit from full of the "white year."
With regard to the withholding tax, the deduction rate that will be applied to your salary from January has been communicated to you directly after completing your 2018 income tax return on the Internet. of 2017. If you have completed a paper declaration, this rate will be communicated to you by the administration during this month of July.
On your personal space impots.gouv.fr, you can access the pl "Managing my withholding tax". You can choose to adapt the terms of withholding tax.
For example, if you are a married couple, or a couple, and that one touches a lot more than the other, you can decide to opt for an individualized rate, which may be practical if you do not have a joint account.
If you collect other income and you do not want your employer to realize it by discovering that your If you draw more than one of your colleagues who earn the same salary, you can opt for a "non-personalized" or neutral rate, which corresponds to the rate that would be applied to a single person receiving your salary. It's up to you, then, to settle the difference between this neutral rate and your actual rate directly to the tax authorities each month.
Bercy leaves you until September 15th to decide on these options. For those who can not do it over the internet, they can turn to the public finance center or contact the service info center by phone
>> I received a bonus
To apply the CIMR, the fisc will distinguish between normal income and exceptional income. All those whose salary includes a variable portion based on their performance, such as salespeople or consultants for example, will not pay taxes on their 2018 premium, even if it is much higher than in previous years.
With the deduction at source, your employer will apply in 2019 your withholding tax rate on your premium of the year.
On the contrary, any bonus or bonus granted exceptionally by the employer, that is is not provided for in the employment contract, will not be exempt from the income of 2018.
Regarding the profit-sharing and participation, the sums that are not placed on a plan for employee savings (PEE or PERCO ) in 2018 will not be erased by the CIMR
>> I have a child or I am getting married in 2019
The administration relies on the tax return of the taxpayer to set his tax rate to the s ource. In other words, the rate that will be applied to you in January will depend on the return you just completed this year. In 2019, when you complete your tax return again in the spring, the administration will revise your collection rate in the summer if necessary. Your employer will apply the new rate starting in September 2019.
Of course, by then your family situation may change. You can get married, get divorced, have a child … your levy rate needs to be updated. To do this, you have 60 days to report to the administration that your situation has changed via the website impots.gouv.fr. The tax authorities will post a quarter at the latest to update your rate.
>> I'm leaving the company I work for
When you leave your job at a company, either because you were fired or because you have decided to leave via a conventional break or simply by resigning, your employer owes you a balance of any account. It is composed of several elements which are not all considered in the same way by the tax authorities
The indemnities of holidays, those compensating of notice (for those who are exempted from it) and the premiums of precariousness (at the end of a fixed-term contract or an interim badignment) fall within the scope of the withholding tax. In other words, those received in 2018 will be exempt from income tax and those received in 2019 will be subject to withholding tax.
On the other hand, redundancy payments, those negotiated at a later date, conventional break, those departing from a boss of a SARL or SA … do not enter the field of withholding tax. They will therefore be taxed at the end of the tax return, as is currently the case.
Note, concerning the time savings account, that the monetization of the rights in 2018 will be well imposed, but only for those who exceed 10 days
>> I am retiring
If you retire in 2018 and you receive a severance pay, it will be considered by the tax authorities as an exceptional income and will not be exempt.
If you retire in early 2019, your withholding tax rate will not be updated automatically. In fact, the one applied to you as an employee will be transferred to your pension fund, which will apply the same rate on your pension. When you file your tax return in the spring, the tax authorities will recalculate your rate, but compared to your income in 2017, when you were still employed …
So, for your rate to be calculated in relation to the amount of your retirement pension, you will have to go to the site impots.gouv.fr and indicate yourself to the administration its amount. If you do the procedure before the 15th of the month, your rate will be updated the following month, otherwise it will be necessary to wait for the month M + 2. For those who can not do so via the internet, it is possible to do so at the public finance center or by telephone by contacting the info service center.
>> I am unemployed
If you lose your job in 2019 and you receive unemployment benefits, the principle is similar to that of retirement. The administration will send to Pôle emploi the rate of deduction applied by your employer. To modify it, one will have to go on the site impots.gouv.fr, or its center of the public finances, or by telephone by contacting the center info service.
>> The taxman must return to me a credit of tax
Regarding tax credits, the administration does not change its schedule. For example, for individuals who have done work qualifying for a tax credit. They realize the expenditure in 2017, declare it the following year and the tax refunds them their tax credit in the summer.
On the other hand, until now the taxpayers concerned, when they benefited from a credit of tax for several years, had become accustomed to modulating their monthly payments to take into account the tax credit. However, this will no longer be possible with the deduction at source, since the rate is fixed and does not take into account tax credits.
Conscious of this change, the administration wanted to make the situation less painful for some households. For those who employ home helpers, have childcare expenses or expenses of reception in retirement home (EHPAD), the fisc will pay them a deposit of 30% from January 2019 then the balance in August. 19659003] >> I sold my second home and I realized a real estate capital gain
All the capital income, whether it is a capital gain, dividends or shares free of charge, do not enter the field of withholding tax. They will therefore not be exempt from taxes in 2018.
[ad_2]
Source link
