Le ministre de l’Action et des Comptes publics, Gérald Darmanin, vient d’annoncer le report d’un an du prélèvement à la source sur les rémunérations versées directement aux salariés par les particuliers en 2019. Un report nécessaire, selon le ministre, pour laisser le temps aux pouvoirs publics de trouver la bonne formule permettant aux particuliers employeurs de déclarer facilement leurs salariés et d’acquitter en même temps aussi bien les cotisations sociales que l’impôt à la source.
Concrètement, en 2019, le particulier continuera de déclarer, auprès du centre CESU-PAJEMPLOI, le nombre d’heures effectuées par son salarié en cours du mois et le salaire net (déduction faite des cotisations sociales) qu’il compte lui verser. Le centre CESU ou PAJEMPLOI appliquera un taux de prélèvement à la source de 0 % sur le salaire à verser. Le particulier versera au salarié le montant net habituel.
Du côté du salarié, s’il est imposable, des mesures d’accompagnement seront mises en place. Tout d’abord, un simulateur sera disponible sur www.impots.gouv.fr pour estimer le montant de prélèvement à la source mensuel. Ensuite, le salarié qui souhaite tout de même régler son impôt 2019 pourra verser, chaque mois, un acompte libre via le service « Gérer mon prélèvement à la source ». Enfin, le salarié qui souhaite attendre 2020 pour régler l’impôt bénéficiera d’une mesure automatique d’étalement de son imposition sur le dernier trimestre 2020 si le montant de celui-ci est supérieur à 300 €.
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