The rate of deduction at source is communicated by the Tax Authority (DGFIP) to the CRPN every month, and is taken into account in the pension of the following month.

Thus, the PAS rate sent in September will be taken into account in the October pension, paid on 4 November.

As a reminder :

• If you live in Mainland France or in the DOM (excluding Saint Martin and Saint Barthélémy), your pension is subject to income tax Deduction at Source (PAS)
• If you were not and are still not subject to tax, nothing has changed for you: the DGFIP will notify the CRPN of a PAS rate of 0% and nothing will be deducted for PAS,
• If the DGFIP has not notified your PAS rate to the CRPN, then the CRPN will apply a non-personalised rate, which will be calculated on the taxable amount of your pension and your tax residence (mainland or elsewhere).

How to view your rate

• In your  CRPN personal account,
• On your tax notice for 2022 income,
• In your personal space on the portal gouv.fr.

In your CRPN personal account, section Deduction at Source

You will find:

• The last rate of Deduction at Source (PAS) communicated by the DGFIP,
• A history showing the rates sent monthly,
• A summary of the PAS deductions taken from your pension.

If you have any questions about PAS, the CRPN asks you to consult its FAQ (Frequently Asked Questions) in the section “ France’s Income Tax Withholding System”.

For any questions about income tax and the PAS rate, the DGFIP is your sole point of contact. The CRPN is not authorised to change the rate communicated by the tax authority.