Why Will Your Salary Change in September?

On September 1, based on the 2022 income you reported last spring, the DGFiP will update the personalized withholding rate it provides to your employer (or pension fund, or Pôle Emploi, etc.). This is why your September paycheck may change slightly.

The withholding rate is the only information provided to the employer by the tax authority, which remains the employee’s sole point of contact.
As soon as the taxpayer files their tax return online, they will know the withholding rate for their tax household. This rate is listed on the tax notice sent each summer. The rate is applied to wages, pensions, or replacement income, and appears on the pay stub.
 

The withholding rate is updated every year in September based on the tax return filed in the spring. Any change in circumstances (marriage, birth, etc.) must be reported immediately to the tax authorities, who will adjust the withholding rate.

The rate may also be adjusted during the year at the taxpayer's request, either upward or downward. However, as specified on the tax agency's website, this rate adjustment expires on December 31 and is not automatically renewed.
 

Tax calculation remains tied to the household: by default, both spouses are taxed at the same rate. However, it is possible to opt for an individualized rate based on each person’s income, with the total amount of tax paid by the couple remaining unchanged.
This option can be selected online in the personal account section of the tax agency’s website. Service Public explains how to adjust your withholding tax rate.
Under the same conditions, an employee may, in order to enhance the confidentiality of their data, refuse to allow the tax authorities to disclose their withholding tax rate to their employer. The employer will then apply a non-personalized rate based solely on the amount of salary paid, without taking family dependents into account.
 

Depending on the circumstances, the taxpayer will either receive a refund for the overpayment the following year or make additional monthly payments on impots.gouv.fr.
The standard tax rate is also applied if the tax authorities are unable to calculate a personalized tax rate, for example, for a young person entering the workforce who has never filed a tax return in their own name.