Understanding PAS

PAS (Prélèvement à la Source) is the tax payment system in France where the tax is deducted at the source. Employer withholds the tax when the income is paid to the tax payer based on the tax rate received from authorities and reports it through DSN.

PeopleSoft Global Payroll for France reads the incoming inbound DSN file, calculates PAS and reports the PAS details through DSN.

Tax Authorities communicate the rate to be applied for the Deduction at Source to the company via an Inbound DSN file and the employer uploads the inbound file into a predefined location. Once the file is uploaded, PeopleSoft reads this xml file and stores the employee tax rate along with other relevant information as a new record. As part of calculating Deduction at Source, tax rate is applied to each employee and the tax to be deducted at source for the selected period is calculated.

PAS processing steps include:

• Receiving Inbound DSN File

• Uploading PAS Inbound File

• Reviewing PAS Tax Rate

• Calculating PAS Tax Rate

• Regularizing the Deduction for PAS

• Reporting PAS through DSN