The tax expert Jean-Yves Mercier answered your questions about the withholding tax.
The introduction of the withholding tax on income tax on 1st January continues to raise questions. Jean-Yves Mercier, member of the Cercle des taxis, has answered your questions.
1sug: My salary varies each month according to premiums. So, will the sample also be different every month?
The deduction percentage is the same, but the amount is strictly proportional to the amount of the compensation. This is the main importance of the reform: adjusting the amount of tax to the taxpayer's income volume.
Bankruptcy company: when a company files for bankruptcy without paying the exchange, is the tax subsequently claimed by the taxpayer?
No. Any indication of a levy on a wage sheet constitutes proof of payment of the tax by the taxpayer to the Treasury. It is clear that if the employer fails, the state will only take action against him.
Cordi: Do you know how SAP will go for self-employed entrepreneurs?
Like all independents, car entrepreneurs are paid quarterly or monthly installments based on their car entrepreneurial income in 2017.
Micmac: The tax rate applied to the income of the year N is calculated on the basis of the income of the year N-1, is that it? If the income of the year N decreases compared to the year N-1, the taxes levied are less important than before, but they are always more or less a function of the income of the year N-1 (via the calculation rate) . Or is this percentage applied in year N also revised according to the statement made in N + 1?
For the first eight recordings, the income for 2017 (N-2) is taken into account. You can ask for this rate to be adjusted on the basis of your expected income in 2019. It is particularly interesting to do this if your income in 2019 is much lower than in 2017.
Giellaire: Why are the pensions subject to the withholding tax on the month of December 2018 paid in January.
It is normal. The withholding tax became effective on all fees paid from 1 January. You will not be punished because in the year 2019 you will undergo twelve admissions, the last one that applies to the retirement of the month of November.
Faf: what rate applies to people who have not paid tax up to now? I got my first job in 2018.
Your employer applies a neutral rate that corresponds to the scale stated in Section 204 H of the General Tax Code. No deductions will be applied if your monthly reimbursement does not exceed 1,368 euros. It is 0.5% if your compensation is between € 1,369 and € 1,420. It is then progressive and can reach 43%.
Ju: We had a mother assistant from January 2018 to August 2018 for our daughter. What about deductions?
Either you have already incurred these costs in 2017 and you should receive 60% of the corresponding tax reduction on 15 January. Either it was the first time, the tax reduction will be paid in full in September 2019.