2.1ÌýÌýÌýÌý Withholding of income tax
The Prélevement à la Source (PAS) system of withholding income tax from employees' earnings was introduced in January 2019. This system operates as a simple, non-cumulative deduction. It does not remove the obligation to file a tax return.
The employer applies an effective rate of tax, expressed as a flat rate percentage, to deduct from the whole monthly salary. The rate is determined according to the total taxable remuneration of the employee. Current rates of income tax for 2024 can be found at Barème de l'impôt sur le revenu
Taxable pay must be shown on the payslip and is determined as being gross remuneration less social security contributions (except the CGS and CRDS contributions which are not fully tax deductible) (see
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:19