The proposed change in the system towards a withholding of income tax at the source has been postponed to 1 January 2019 to allow an audit to be carried out. Prime Minister Edouard Philippe defends the principle of reform, which "makes it possible to adjust in real time the collection of tax to the evolution of incomes", and says he intends to "use the coming year to ensure that the system will be operational and simple for employers, especially for small businesses."

From July to September, the government will test the system in voluntary companies and carry out an audit.