This is a measure of “equity” and “fiscal and social justice” according to the Minister of Public Accounts Amélie de Montchalin. To promote economic equality within couples, the Government will apply by default as of September the individual rate for the calculation of income tax.
The measure must be related to not less than 10 million fiscal homes. Currently, a common rate is automatically applied, which is disadvantageous for this, or more frequently, that earns less. To benefit from an individualized rate, taxpayers must adopt an approach to their online space.
The Minister of Public Accounts considers that this change “will allow women to pay taxes on the right part of their contribution to household income”, while “today, in more than 80% of cases, the tax rate is the same for both partners, when sometimes there is a big difference in income, more frequently at the expense of women.” The average salary income of women in the private sector is 23.5% lower than that of men, a gap that is partly explained by a lower volume of work, according to the latest study on the subject.
A total amount of monthly taxes without changes
Bercy gives an example to better understand this new tax distribution within married couples or PACS. In a couple without a child where the woman earns 1,600 euros per month and the man of 3,500 euros, the net tax income amounts to 55,080 euros after the 10%reduction, resulting in a tax to be paid of 3,574 euros.
In the current situation, the tax rate of tax withholding is 5.8% for women and men, so it amounts to 93 euros for women and 203 euros for humans. But with the individualized rate that takes into account the difference in income between the two, it will only be 0.4% for women and 8.3% for humans: both will be charged 6 euros and 290 euros respectively in their payment sheet, but the total amount of monthly taxes will continue to be 296 euros.
A verification box to keep the focus rate
As of September 1, this individualized tax withholding rate will be automatically applied to the income of married households or PAC subject to common taxes. If the taxpayers in question want to maintain the focus rate of their withholding tax, you will have to verify the corresponding table from the online service page “Manage my withholding tax” or at the end of the online declaration process.
For those who opt for the paper statement, they must also verify a dedicated box located at the bottom of the first page before signing their statement. Finally, Bercy specifies that, in case of non -transmission of the rate, no change occurs and the employer continues to apply the non -personalized rate.
Source: BFM TV
