In two minutes, it is very easy to ensure that the tax authorities have not made a mistake.
Filing your taxes has become much easier in recent years. With the implementation of withholding tax, income is directly transmitted by companies to the tax administration. Thus, throughout the year, the latter compiles your financial resources. Enough to have a declaration already pre-filled when the time comes to transmit all the information on your income to the tax authorities.
However, it is better to pay attention to the data already entered by the DGFiP. In particular, one that is essential in calculating the taxes to be paid. This is the “Activity income” line, the first in the “Salaries, wages” section. At a minimum, figures are already entered in box 1AJ, or even in box 1BJ if you have a joint declaration with your spouse. Here are marked the salaries received by workers during the previous year. So, on your current declaration, all your 2023 salaries are noted.
But beware. Between the gross, the net before taxes, the net after taxes… Few people really know what this amount corresponds to. In fact, you can control it very quickly. And it's better to do it to avoid a mistake. To do this, nothing could be simpler: just look at your pay slip for the month of December 2023. At the very bottom of it, a table is present with two columns: “Income in euros for the month” and “Income in euros since 01/2023". The titles may vary with, for example, "Year-to-date" or another similar phrase.
The amount indicated on the line “Net tax since 01/2023” (or net taxable for example) is that entered in box 1AJ by taxes. If you have worked in several companies during the year, you must add up each tax net recorded on the last pay slip sent by each employer. However, by clicking on box 1AJ, the details of the calculation carried out by the tax authorities are indicated.
By comparing the data you have and the elements already recorded by the tax authorities, you will be able to check that no errors have occurred. It should be noted that if the figures on your pay slip contain cents, everything is rounded up to the nearest euro. If you notice a difference, you can directly correct the amounts on your declaration, before sending it. It is best to check this part of your declaration carefully because it is, mainly, the basis for calculating the amount of your tax.
