Health & Social

Withholding tax on alternative income


Customer issues

Effective January 1, 2019, the Prélèvement A la Source (PAS) consists of eliminating the one-year gap between the collection of income and the payment of tax on that income. For salaries, pensions and alternative income, the tax is deducted directly by third-party collectors (employers, pension funds or social organizations). The health insurance company, which collects taxable substitute income (daily allowances, disability pensions, etc.), is obliged to receive the personalized rate sent by the DGFiP each month and apply it to the taxable income of the month in order to calculate, deduct, declare and pay the tax to the DGFiP.

Key points

Tasmane was chosen to support the CNAM's project management department in the various phases of this IS transformation program for the CNAM:

  • Exchanges with the strategic actors of the project at the level of the social sphere
  • Impact analysis and implementation subdivision
  • Framing and functional design
  • Strategic reporting and risk management
  • Follow-up of the manufacturing and the recipe
  • Arbitration of functional choices and evolutions
  • Follow-up of the deployment and animation of the close watch cell
  • Change management and user support


CNAM successfully put the various changes into production on time for taxable benefits. This production release was preceded by a rate call deadline that CNAM also met.

The activation of the withholding tax functionalities was accompanied by a communication and change management effort at the level of the funds managing the income as well as with the insured.

magnifying glass icon

Want to know more about our expertise?

Have a coffee with our experts in our office, we can discuss it!