{"id":54581,"date":"2021-09-03T18:21:12","date_gmt":"2021-09-03T16:21:12","guid":{"rendered":"https:\/\/factorialhr.com\/blog\/?p=54581"},"modified":"2026-04-10T10:18:09","modified_gmt":"2026-04-10T08:18:09","slug":"calcul-prelevement-a-la-source","status":"publish","type":"post","link":"https:\/\/factorial.fr\/blog\/calcul-prelevement-a-la-source\/","title":{"rendered":"Comment calculer le pr\u00e9l\u00e8vement \u00e0 la source ?"},"content":{"rendered":"<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Est-il possible de r\u00e9partir l'imp\u00f4t retenu \u00e0 la source pour un couple ?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Oui, les couples mari\u00e9s ou pacs\u00e9s peuvent opter pour un taux individualis\u00e9 de pr\u00e9l\u00e8vement \u00e0 la source. Cela permet de r\u00e9partir de mani\u00e8re plus juste la charge de l\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Notez que si vos revenus sont identiques, cette option n'a pas d'int\u00e9r\u00eat puisque le taux.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Comment fonctionne le pr\u00e9l\u00e8vement \u00e0 la source pour les travailleurs ind\u00e9pendants ?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Pour les travailleurs ind\u00e9pendants, le syst\u00e8me est l\u00e9g\u00e8rement diff\u00e9rent. En effet, ils devront payer leur imp\u00f4t sous forme d\u2019acomptes, qui seront pr\u00e9lev\u00e9s par l'administration fiscale.<\/p>\n<p>Cependant, ils seront dans l\u2019obligation de faire une d\u00e9claration de revenus (chaque ann\u00e9e) dans l\u2019objectif de v\u00e9rifier que les sommes pay\u00e9es correspondent \u00e0 leur situation fiscale.<\/p>\n<p>Dans le cas o\u00f9 elles ne correspondent pas, les personnes concern\u00e9es se feront rembourser un \u00e9ventuel trop-per\u00e7u ou, dans le cas contraire, devront compl\u00e9ter si elles ont pay\u00e9 moins que ce qu\u2019elles devaient.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Quel est le taux \u00e0 consid\u00e9rer pour les travailleurs ind\u00e9pendants ?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Les ind\u00e9pendants et les intermittents du spectacle ont des revenus qui sont susceptibles de varier d\u2019un mois sur l\u2019autre. Ils ont la possibilit\u00e9 de moduler leur taux de pr\u00e9l\u00e8vement \u00e0 la source.<\/p>\n<p>De ce fait, le montant de l'imp\u00f4t sur le revenu baisse ou augmente en fonction de leurs charges et de leurs revenus.<\/p>\n<p>Il y a cependant une condition. L\u2019ajustement du taux est, certes, imm\u00e9diat pour le contribuable (ce qui lui permet de payer un imp\u00f4t proportionnel \u00e0 ses revenus), mais il n\u2019est possible que si la baisse de revenu (ou la hausse) est sup\u00e9rieure ou \u00e9gale \u00e0 10 %.\"\n    }\n  }]\n}\n<\/script><br \/>\nL\u2019imp\u00f4t sur le revenu est directement pr\u00e9lev\u00e9 \u00e0 la source depuis le 1er janvier 2019. Ce syst\u00e8me a \u00e9t\u00e9 mis en place afin de mettre fin au d\u00e9calage entre la perception des salaires et le paiement de l\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Pour le <strong>calcul du pr\u00e9l\u00e8vement \u00e0 la source<\/strong>, les entreprises appliquent le taux de pr\u00e9l\u00e8vement\u00a0communiqu\u00e9 par l\u2019administration fiscale.<\/p>\n<p>Comment calculer le taux d\u2019imposition ? Quelles sont les r\u00e8gles en vigueur ? On vous explique tout.<\/p>\n<div class=\"factorial-banner inline-banner banner-demo category-finances-et-comptabilite\"\n    data-banner-id=\"174237\"\n    data-banner-type=\"demo\"\n    data-category=\"Finances et comptabilit\u00e9\">\n    <div class=\"banner-content\">\n        <div class=\"banner-text\">\n                            <h4>Factorial, le logiciel SIRH qui simplifie la gestion de vos variables de paie.<\/h4>\n            \n            \n                            <a href=\"https:\/\/factorial.fr\/demander-demo\"\n                    class=\"factorial-cta-button not-prose demo btn-brand\" data-cta=\"demo\" data-cta-position=\"inline-banner\">\n                    Demander une d\u00e9mo                <\/a>\n                    <\/div>\n\n        <div class=\"banner-image has-image\">\n            <img decoding=\"async\" src=\"https:\/\/factorialhr.com\/wp-content\/uploads\/2025\/11\/26174421\/paie.png\" class=\"not-prose\" \/>\n        <\/div>\n    <\/div>\n<\/div>\n<div class=\"js-toc toc\">\n<p class=\"js-toc-title toc__title\">Table des mati\u00e8res<\/p>\n<nav id=\"fac_toc_nav\" class=\"js-toc-nav toc__nav\" aria-label=\"Table des mati\u00e8res\"><ol class=\"toc__list toc__list--level-1\"><li class=\"toc-heading-level-2\"><a class=\"toc__link toc-link-heading-1\" href=\"https:\/\/factorial.fr\/blog\/calcul-prelevement-a-la-source\/#comment-fonctionne-le-prelevement-a-la-source\" title=\"Comment fonctionne le pr\u00e9l\u00e8vement \u00e0 la source ?\" data-target-id=\"comment-fonctionne-le-prelevement-a-la-source\">Comment fonctionne le pr\u00e9l\u00e8vement \u00e0 la source ?<\/a><\/li><li class=\"toc-heading-level-2\"><a class=\"toc__link toc-link-heading-2\" href=\"https:\/\/factorial.fr\/blog\/calcul-prelevement-a-la-source\/#comment-calculer-le-taux-de-prelevement-a-la-source\" title=\"Comment calculer le taux de pr\u00e9l\u00e8vement \u00e0 la source ?\" data-target-id=\"comment-calculer-le-taux-de-prelevement-a-la-source\">Comment calculer le taux de pr\u00e9l\u00e8vement \u00e0 la source ?<\/a><\/li><li class=\"toc-heading-level-2\"><a class=\"toc__link toc-link-heading-3\" href=\"https:\/\/factorial.fr\/blog\/calcul-prelevement-a-la-source\/#quand-appliquer-le-bareme-de-prelevement-a-la-source\" title=\"Quand appliquer le bar\u00e8me de pr\u00e9l\u00e8vement \u00e0 la source ?\" data-target-id=\"quand-appliquer-le-bareme-de-prelevement-a-la-source\">Quand appliquer le bar\u00e8me de pr\u00e9l\u00e8vement \u00e0 la source ?<\/a><\/li><li class=\"toc-heading-level-2\"><a class=\"toc__link toc-link-heading-4\" href=\"https:\/\/factorial.fr\/blog\/calcul-prelevement-a-la-source\/#est-il-possible-de-modifier-le-taux-calcule-par-l\u2019administration-fiscale\" title=\"Est-il possible de modifier le taux calcul\u00e9 par l\u2019administration fiscale ?\" data-target-id=\"est-il-possible-de-modifier-le-taux-calcule-par-l\u2019administration-fiscale\">Est-il possible de modifier le taux calcul\u00e9 par l\u2019administration fiscale ?<\/a><\/li><li class=\"toc-heading-level-2\"><a class=\"toc__link toc-link-heading-5\" href=\"https:\/\/factorial.fr\/blog\/calcul-prelevement-a-la-source\/#-\" title=\"FAQ\" data-target-id=\"-\">FAQ<\/a><\/li><\/ol><\/nav><\/div>\n<h2>Comment fonctionne le pr\u00e9l\u00e8vement \u00e0 la source ?<\/h2>\n<p>Concr\u00e8tement, le pr\u00e9l\u00e8vement \u00e0 la source est un\u00a0<strong>syst\u00e8me de collecte d\u2019imp\u00f4t sur le revenu<\/strong>. Son principe est simple. L\u2019entreprise pr\u00e9l\u00e8ve chaque mois l\u2019imp\u00f4t sur le salaire de l&#8217;employ\u00e9.<\/p>\n<p>Le taux \u00e0 pr\u00e9lever est communiqu\u00e9 par l\u2019administration fiscale. L\u2019employeur reverse ensuite la somme pr\u00e9lev\u00e9e au fisc. Cela signifie que chaque collaborateur percoit directement son salaire net d\u2019imp\u00f4t \u00e0 chaque fin de mois.<\/p>\n<p>Son objectif est d\u2019ajuster le calcul des imp\u00f4ts sur le revenu d\u00e8s qu\u2019un changement survient dans la situation personnelle du salari\u00e9.<\/p>\n<p>\u27a1\ufe0f <a href=\"https:\/\/factorial.fr\/blog\/prelevement-source-guide\/\">D\u00e9couvrez le pr\u00e9l\u00e8vement \u00e0 la source en 10 points cl\u00e9s<\/a><\/p>\n<h2>Comment calculer le taux de pr\u00e9l\u00e8vement \u00e0 la source ?<\/h2>\n<p>Le <strong>taux de pr\u00e9l\u00e8vement \u00e0 la source<\/strong>, ou taux du PAS, permet de d\u00e9terminer le montant \u00e0 pr\u00e9lever par l\u2019entreprise sur les bulletins de paie de ses employ\u00e9s.<\/p>\n<p>L\u2019administration fiscale (le service des imp\u00f4ts) calcule le taux de pr\u00e9l\u00e8vement \u00e0 la source, <a href=\"https:\/\/www.impots.gouv.fr\/calcul-du-prelevement-la-source-2018\">facilit\u00e9 par un simulateur en ligne<\/a>, et non l\u2019employeur ou le salari\u00e9. Il correspond \u00e0 un <strong>taux moyen d\u2019imposition hors cr\u00e9dits d\u2019imp\u00f4t et r\u00e9ductions<\/strong>.<\/p>\n<p>Le <strong>calcul du taux de pr\u00e9l\u00e8vement \u00e0 la source<\/strong> s&rsquo;obtient en divisant le montant de l\u2019imp\u00f4t sur le revenu (avant cr\u00e9dits d\u2019imp\u00f4t et r\u00e9ductions) par le montant des revenus :<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-54958\" src=\"https:\/\/factorial.fr\/wp-content\/uploads\/2021\/09\/03165445\/formule-pour-calcul-taux-prelevement-a-la-source-1024x74.jpg\" alt=\"Formule calcul taux prelevement a la source\" width=\"1018\" height=\"73\" srcset=\"https:\/\/factorial.fr\/wp-content\/uploads\/2021\/09\/03165445\/formule-pour-calcul-taux-prelevement-a-la-source-1024x74.jpg 1024w, https:\/\/factorial.fr\/wp-content\/uploads\/2021\/09\/03165445\/formule-pour-calcul-taux-prelevement-a-la-source-300x22.jpg 300w, https:\/\/factorial.fr\/wp-content\/uploads\/2021\/09\/03165445\/formule-pour-calcul-taux-prelevement-a-la-source-768x56.jpg 768w, https:\/\/factorial.fr\/wp-content\/uploads\/2021\/09\/03165445\/formule-pour-calcul-taux-prelevement-a-la-source.jpg 1422w\" sizes=\"(max-width: 1018px) 100vw, 1018px\" \/><\/p>\n<p>Le taux est arrondi \u00e0 la d\u00e9cimale la plus proche. Une fraction de d\u00e9cimale \u00e9gale \u00e0 0,50 est compt\u00e9e pour 1.\u00a0Par exemple, si le r\u00e9sultat d\u2019un calcul du taux de pr\u00e9l\u00e8vement \u00e0 la source est de 3,65 %, l\u2019administration fiscale retiendra 3,7 %.<\/p>\n<p><span style=\"font-weight: 400;\">Le calcul du pr\u00e9l\u00e8vement \u00e0 la source se fait par l\u2019application d\u2019un taux d\u00e9termin\u00e9 aux revenus de l\u2019employ\u00e9<\/span>. Dans la pratique, la somme \u00e0 pr\u00e9lever tous les mois sur la fiche de paie est calcul\u00e9e sur la base de la r\u00e9mun\u00e9ration nette imposable.<\/p>\n<p>Ce r\u00e9sultat est ensuite multipli\u00e9 par le taux de pr\u00e9l\u00e8vement applicable. La r\u00e9mun\u00e9ration nette imposable doit correspondre \u00e0 :<\/p>\n<p><em>(r\u00e9mun\u00e9ration brute \u2013 cotisations sociales) + CSG\/CRDS non d\u00e9ductibles<\/em><\/p>\n<p>Pour rappel, la r\u00e9mun\u00e9ration nette imposable doit obligatoirement \u00eatre mentionn\u00e9e sur le <a href=\"https:\/\/factorial.fr\/blog\/calcul-fiche-paie-logiciel-paie\/\" target=\"_blank\" rel=\"noopener noreferrer\">bulletin de paie<\/a>. Dans ce dernier, les \u00e9l\u00e9ments suivants sont \u00e9galement mentionn\u00e9s :<\/p>\n<ul>\n<li>La somme qui aurait d\u00fb \u00eatre vers\u00e9e au salari\u00e9 sans la retenue \u00e0 la source ;<\/li>\n<li>Le taux, l\u2019assiette et le montant de la retenue \u00e0 la source.<\/li>\n<\/ul>\n<p>Le montant du pr\u00e9l\u00e8vement est calcul\u00e9 avec la formule suivante :<\/p>\n<p><em>R\u00e9mun\u00e9ration nette imposable (assiette PAS) x taux du PAS<\/em><\/p>\n<div class=\"factorial-banner inline-banner banner-demo category-finances-et-comptabilite\"\n    data-banner-id=\"174237\"\n    data-banner-type=\"demo\"\n    data-category=\"Finances et comptabilit\u00e9\">\n    <div class=\"banner-content\">\n        <div class=\"banner-text\">\n                            <h4>Factorial, le logiciel SIRH qui simplifie la gestion de vos variables de paie.<\/h4>\n            \n            \n                            <a href=\"https:\/\/factorial.fr\/demander-demo\"\n                    class=\"factorial-cta-button not-prose demo btn-brand\" data-cta=\"demo\" data-cta-position=\"inline-banner\">\n                    Demander une d\u00e9mo                <\/a>\n                    <\/div>\n\n        <div class=\"banner-image has-image\">\n            <img decoding=\"async\" src=\"https:\/\/factorialhr.com\/wp-content\/uploads\/2025\/11\/26174421\/paie.png\" class=\"not-prose\" \/>\n        <\/div>\n    <\/div>\n<\/div>\n<h2>Quand appliquer le bar\u00e8me de pr\u00e9l\u00e8vement \u00e0 la source ?<\/h2>\n<p>Dans la majorit\u00e9 des cas, un taux personnalis\u00e9 du pr\u00e9l\u00e8vement \u00e0 la source est transmis \u00e0 l\u2019employeur.<\/p>\n<p>Cependant, si l\u2019administration n\u2019a pas transmis de taux personnalis\u00e9 (en cas de refus du salari\u00e9 de lui autoriser de tarnsmettre cette information \u00e0 son employeur) ou si le taux personnalis\u00e9 n\u2019est plus valide, l\u2019employeur devra appliquer un taux neutre (ou taux non personnalis\u00e9). Il est appliqu\u00e9 en fonction du revenu et du niveau d&rsquo;imposition d&rsquo;un c\u00e9libataire, sans enfant \u00e0 charge.<\/p>\n<h3>Bar\u00e8me du taux neutre du pr\u00e9l\u00e8vement \u00e0 la source<\/h3>\n<table style=\"width: 275px;\">\n<tbody>\n<tr>\n<td style=\"width: 160px;\">Revenu net imposable<\/td>\n<td style=\"width: 115px;\">Taux applicable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">Jusqu&rsquo;\u00e0 1 591 \u20ac<\/td>\n<td style=\"width: 115px;\">0 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">1 581 \u20ac \u00e0 1 653 \u20ac<\/td>\n<td style=\"width: 115px;\">0.5 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">1 653 \u20ac \u00e0 1 759 \u20ac<\/td>\n<td style=\"width: 115px;\">1,3 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">1 759 \u20ac \u00e0 1 877 \u20ac<\/td>\n<td style=\"width: 115px;\">2,1 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">1 877 \u20ac \u00e0 2 006 \u20ac<\/td>\n<td style=\"width: 115px;\">2,9 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">2 006 \u20ac \u00e0 2 113 \u20ac<\/td>\n<td style=\"width: 115px;\">3,5 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">2 113 \u20ac \u00e0 2 253 \u20ac<\/td>\n<td style=\"width: 115px;\">4,1 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">2 253 \u20ac \u00e0 2 666 \u20ac<\/td>\n<td style=\"width: 115px;\">5,3 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">2 666 \u20ac \u00e0 3 052 \u20ac<\/td>\n<td style=\"width: 115px;\">7,5 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">3 052 \u20ac \u00e0 3 476 \u20ac<\/td>\n<td style=\"width: 115px;\">9,9 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">3 476 \u20ac \u00e0 3 913 \u20ac<\/td>\n<td style=\"width: 115px;\">11,9 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">3 913 \u20ac \u00e0 4 566 \u20ac<\/td>\n<td style=\"width: 115px;\">13,8 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">4 566 \u20ac \u00e0 5 475 \u20ac<\/td>\n<td style=\"width: 115px;\">15,8 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">5 475 \u20ac \u00e0 6 851 \u20ac<\/td>\n<td style=\"width: 115px;\">17,9 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">6 851 \u20ac \u00e0 8 557 \u20ac<\/td>\n<td style=\"width: 115px;\">20 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">8 557 \u20ac \u00e0 11 877 \u20ac<\/td>\n<td style=\"width: 115px;\">24 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">11 877 \u20ac \u00e0 16 086 \u20ac<\/td>\n<td style=\"width: 115px;\">28 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">16 086 \u20ac \u00e0 25 251 \u20ac<\/td>\n<td style=\"width: 115px;\">33 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">25 251 \u20ac \u00e0 54 088 \u20ac<\/td>\n<td style=\"width: 115px;\">38 %<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 160px;\">Sup\u00e9rieur \u00e0 54 088 \u20ac<\/td>\n<td style=\"width: 115px;\">43 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span style=\"font-size: 16px;\">Est-il possible de modifier le taux calcul\u00e9 par l\u2019administration fiscale ?<\/span><\/h2>\n<p>Il est effectivement possible de modifier le taux calcul\u00e9 par l\u2019administration fiscale. Durant l\u2019ann\u00e9e, un salari\u00e9 peut modifier ce taux en signalant un changement de situation, comme :<\/p>\n<ul>\n<li>Un changement de sa situation familiale (d\u00e9c\u00e8s du conjoint, naissance, mariage, pacs, etc.) ;<\/li>\n<li>Une hausse ou une baisse de ses revenus.<\/li>\n<\/ul>\n<p>Pour tout changement, le salari\u00e9 peut se rendre sur le site impots.gouv.fr et cliquer sur la rubrique \u00ab g\u00e9rer mon pr\u00e9l\u00e8vement \u00e0 la source \u00bb dans son espace particulier.<\/p>\n<h2 id=\"&quot;FoireAuxQuestions\">FAQ<\/h2>\n<p><strong>Est-il possible de r\u00e9partir l&rsquo;imp\u00f4t retenu \u00e0 la source pour un couple ?<\/strong><\/p>\n<p>Oui, les couples mari\u00e9s ou pacs\u00e9s peuvent opter pour un taux individualis\u00e9 de pr\u00e9l\u00e8vement \u00e0 la source. Cela permet de r\u00e9partir de mani\u00e8re plus juste la charge de l\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Notez que si vos revenus sont identiques, cette option n&rsquo;a pas d&rsquo;int\u00e9r\u00eat puisque le taux.<\/p>\n<p><strong>Comment fonctionne le pr\u00e9l\u00e8vement \u00e0 la source pour les travailleurs ind\u00e9pendants ?<\/strong><\/p>\n<p>Pour les travailleurs ind\u00e9pendants, le syst\u00e8me est l\u00e9g\u00e8rement diff\u00e9rent. En effet, ils devront payer leur imp\u00f4t sous forme <a href=\"https:\/\/factorial.fr\/blog\/acompte-sur-salaire\/\">d\u2019acomptes<\/a>, qui seront pr\u00e9lev\u00e9s par l&rsquo;administration fiscale.<\/p>\n<p>Cependant, ils seront dans l\u2019obligation de faire une d\u00e9claration de revenus (chaque ann\u00e9e) dans l\u2019objectif de v\u00e9rifier que les sommes pay\u00e9es correspondent \u00e0 leur situation fiscale.<\/p>\n<p>Dans le cas o\u00f9 elles ne correspondent pas, les personnes concern\u00e9es se feront rembourser un \u00e9ventuel trop-per\u00e7u ou, dans le cas contraire, devront compl\u00e9ter si elles ont pay\u00e9 moins que ce qu\u2019elles devaient.<\/p>\n<p><strong>Quel est le taux \u00e0 consid\u00e9rer pour les travailleurs ind\u00e9pendants ?<\/strong><\/p>\n<p>Les ind\u00e9pendants et les intermittents du spectacle ont des revenus qui sont susceptibles de varier d\u2019un mois sur l\u2019autre. Ils ont la possibilit\u00e9 de moduler leur taux de pr\u00e9l\u00e8vement \u00e0 la source.<\/p>\n<p>De ce fait, le montant de l&rsquo;imp\u00f4t sur le revenu baisse ou augmente en fonction de leurs charges et de leurs revenus.<\/p>\n<p>Il y a cependant une condition. L\u2019ajustement du taux est, certes, imm\u00e9diat pour le contribuable (ce qui lui permet de payer un imp\u00f4t proportionnel \u00e0 ses revenus), mais il n\u2019est possible que si la baisse de revenu (ou la hausse) est sup\u00e9rieure ou \u00e9gale \u00e0 10 %.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019imp\u00f4t sur le revenu est directement pr\u00e9lev\u00e9 \u00e0 la source depuis le 1er janvier 2019. Ce syst\u00e8me a \u00e9t\u00e9 mis en place afin de mettre fin au d\u00e9calage entre la perception des salaires et le paiement de l\u2019imp\u00f4t sur le revenu. Pour le calcul du pr\u00e9l\u00e8vement \u00e0 la source, les entreprises appliquent le taux de<a href=\"https:\/\/factorial.fr\/blog\/calcul-prelevement-a-la-source\/\" class=\"read-more\"> [&#8230;]<\/a><\/p>\n","protected":false},"author":73,"featured_media":186218,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[447,446],"tags":[],"class_list":["post-54581","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finances-comptabilite","category-paie"],"acf":{"topics":"payroll"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.9.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Calcul du pr\u00e9l\u00e8vement \u00e0 la source : Taux appliqu\u00e9s | Factorial<\/title>\n<meta name=\"description\" content=\"La calcul du taux de pr\u00e9l\u00e8vement \u00e0 la source d\u00e9pend de 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