Taxation

Quarterly payroll tax payment: next due July 15!

Publié le 03 juillet 2024 - Directorate for Legal and Administrative Information (Prime Minister)

You paid between €4,000 and €10,000 in payroll tax in 2023? In this case, you must remit your quarterly payroll tax payment by July 15, 2024.

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Image 1Crédits: Kateryna - stock.adobe.com

How do I pay?

Companies liable to pay the payroll tax must pay online this tax.

The telepayment is made from your business space on impots.gouv.fr. It is necessary to have subscribed to the “pay TS” service to make your payment.

You must also deposit by July 15 on statement of provisional payment (Form 2501-SD) that accompanies the payment of the tax.

Please note

The next quarterly installment will take place on October 15.

Who is affected by the payroll tax?

This tax applies to an employer domiciled or established in France, irrespective of the place of residence of the employee or of his activity, who fulfills one of the following conditions:

  • in the year of payment of the remuneration, he shall not be subject to payment of VAT;
  • in the year in which the remuneration was paid, he is partly liable to VAT and was liable in the previous year to VAT on less than 90 % of his turnover;
  • in the year before the payment of the remuneration, less than 10 % of its turnover was subject to VAT.

What are the penalties for non-payment?

Where you have not made your payment within the allotted time or your payment is insufficient, late payment interest payments will apply as well as a 5% surcharge.

In addition, if the tax has not been paid online, an increase of 0.2% of the amounts paid will apply. The amount of this increase may not exceed EUR 60.

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