Source levy 2025 - Cegedim Business Services

7 min The source levy rate applicable to each employee was transmitted by the tax administration to employers via the DSN in September 2024 and will apply in principle to the month of August 2025. Here are the 3 possible types of rates, the differences between them, the new tax scales for 2025 and the timetable to be known for the current year. What tax rate? Any private-law employer, regardless of its legal status, collects income tax at source.