Pay-as-you-go tax withholdings on income paid in 2019: you can edit your returns through January 31, 2020

If you find an error in your return for the wages paid to your employees in 2019, you can edit any employee wages forms ("volets sociaux") containing wage errors through January 31, 2020, so that an adjustment to the income tax withholding from your employee’s payslip can be taken into account by TFE.

Beyond that date, any corrective actions with regard to the tax calculation basis will need to be taken directly by your employee when they submit their income tax return to the French tax authorities, or if they submit a corrected return at a later date.

However, if no action to correct withholding rate errors is taken by TFE over the course of the calendar year, these will be settled automatically when your employee’s income tax balance is issued, without your employee being required to edit their income tax return.

Under any of the circumstances below, the following new documents will be uploaded to your employer account. If you submit:

• Edited employee wages forms by January 31, 2020, on the basis of wages paid in 2019:
  • Payslips marked "annule et remplace" ("cancels and replaces"),
  • A statement of contributions that incorporates the edited income tax withholding;
  • A tax certificate that takes account of your edited returns as concerns the income tax
  • withholding adjustment.
• Edited employee wages forms for 2019 after January 31, 2020
  • A tax certificate marked "annule et remplace" ("cancels and replaces")showing a modified tax calculation basis. Your employee can use it as proof of income for the French tax authorities, which will take the appropriate corrective actions with regard to the tax bill.