Tax Deduction Elements

The above calculation process will generate the PAS or RAS amounts to be deducted from the employee’s net and will be reported in payslip and DSN.

These result elements from the PAS or RAS calculation feed the following balances:

Element	Balance Name	Feed
PAS Result	PAS Amount Court Order Basis	+
	Amount Exempt from PAS	–
	Amount Liable to PAS	+
RAS Result	RAS Amount Court Order Basis	+
	Amount Liable to RAS	–
	Amount Exempt from PAS	+
	Amount Liable to PAS	+

Supporting Information in Element Results

As part of the delivered process in addition to calculating the value of tax element a set of supporting information is attached to the result elements and balances to drive the reporting of the values of the same in the DSN report.

These outputs are available:

• Tax Reporting Unit ID: The Reporting establishment ID applicable to this employee’s deduction
• Calculation Breakdown ID
• PAS Amount (or the RAS amount if a RAS deduction was taken. If it’s a RAS calculation, PAS Amount will be zero.)
• Rate Type: From file or from neutral rate table - used in calculation and in rubrique 50
• Amount Liable to PAS (or RAS, if a RAS deduction was taken)
• Net Income Exempt from PAS
• RAS Exempt: If the deduction was for RAS, but the employee was exempt – RAS only
• Contribution Code
• RAS Type (RAS only)
• Employee Scheme (e.g., Apprentice or Trainee)
• Base Code: Typically 03
• Base Type: Typically 90
• Organization ID: The organization ID of the body receiving the payment, typically a DGFiP organization