Build PASRAU Declaration (Prélèvement à la source — revenus autres)

Q: What does the Build PASRAU Declaration (Prélèvement à la source — revenus autres) skill do?

Convertissez le prélèvement à la source sur des revenus hors champ DSN (pensions, revenus de remplacement, rémunérations non salariales) en déclaration PASRAU mensuelle pour net-entreprises (DGFiP) — structure NEODeS S10/S20/S21, identification des bénéficiaires par NIR (ou NTT temporaire), taux appliqué (personnalisé via compte-rendu métier, grille par défaut ou forfaitaire), assiette et montant prélevé, bloc de versement à la DGFiP égal à la somme des prélèvements, avec récupération du CRM

Q: How do I run the Build PASRAU Declaration (Prélèvement à la source — revenus autres) skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Q: Which region does the Build PASRAU Declaration (Prélèvement à la source — revenus autres) skill cover?

France. It targets the local tax authority / e-invoicing format described on this page.

Skill: Convert non-salary withholding into a PASRAU PAS declaration

Region: France Category: Social security / payroll — DGFiP (net-entreprises) Does: Takes withholding on income paid outside the DSN scope (pensions, certain replacement incomes, non-salary remunerations) and maps it onto the PASRAU declaration for monthly transmission via net-entreprises to the DGFiP. Spec: DGFiP PASRAU file (NEODeS-derived structure: S10/S20/S21 blocks) for the Prélèvement À la Source on revenus AUtres

PASRAU is the PAS counterpart to the DSN (see build-dsn-mensuelle-neodes): the DSN withholds PAS on salaries, while PASRAU covers income-paying entities that do not file a DSN. Both apply the taux PAS returned by the DGFiP via a compte-rendu métier (CRM).

When this applies

An entity pays income subject to PAS but outside DSN (e.g. pension funds, certain indemnities, non-employee remunerations) and must withhold and declare/pay monthly.
Filed each month for the prior month's payments; the CRM returns the up-to-date personalised rates to apply next.

Structure (PASRAU → NEODeS blocks)

S10  Émetteur / envoi      software, sender SIRET, file type/period, test/réel
S20  Déclaration           déclarant SIRET, période, fraction/annule-et-remplace
S21.G00.06  Entreprise / établissement (SIREN/SIRET, APE)
Per beneficiary (individu):
   S21.G00.30  identity (NIR / NTT, nom, prénom, DOB)
   S21.G00.50  versement: net fiscal (base PAS), date de versement
   S21.G00.55  PAS: taux appliqué (type: personnalisé / barème / forfaitaire),
               assiette, montant prélevé
Totals / paiement   S21.G00.20 versement organisme (DGFiP), montant, mode (télérèglement)

Mapping & rules

Per beneficiary report the net fiscal (assiette PAS), the taux applied and its type (taux personnalisé from the CRM, default grille de taux par défaut, or forfaitaire), and the montant prélevé.
Rate source — apply the taux personnalisé returned by the most recent CRM; where none is available, apply the default rate scale (grille) by net taxable amount and household situation rules.
Identification — beneficiaries by NIR; use a NTT (numéro technique temporaire) only when the NIR is not yet known, and resolve it as soon as possible (a wrong NIR breaks the CRM rate matching).
Aggregate payment — the S21.G00.20 payment block to the DGFiP must equal the sum of montants prélevés; pay by télérèglement with the declaration.
Corrections — use the annule-et-remplace / regularisation mechanisms within the NEODeS rules.

Worked example (outline)

S20 déclarant SIRET=…, période 2026-01
Beneficiary NIR=2 70 05 35 123 456 89:
   net fiscal = 1,500.00 € ; taux personnalisé (CRM) = 4,5 %
   montant prélevé = 67.50 €
… (one individu block per beneficiary) …
S21.G00.20 paiement DGFiP = Σ montants prélevés = 67.50 € (télérèglement)

Transmitted as a PASRAU file via net-entreprises; the DGFiP returns a CRM with updated rates.

Validation checklist

Current PASRAU / NEODeS version used; S10/S20/S21 blocks valid
Beneficiaries identified by NIR (NTT only as a temporary fallback, then resolved)
Taux type correct (personnalisé via CRM / default grille / forfaitaire) and applied to the right assiette
Montant prélevé = assiette × taux per beneficiary; rounding per the spec
Payment block to DGFiP = Σ montants prélevés; télérèglement attached
Period and annule-et-remplace/regularisations handled correctly
Transmitted via net-entreprises; CRM retrieved to update rates for next month

Last updated: 2026-06-02 — PASRAU/NEODeS versions, the default rate scale (grille), and CRM handling change annually; confirm the current PASRAU cahier technique, rate grille, and deadlines against current net-entreprises / DGFiP guidance before use.