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Taxation
Quarterly payroll tax payment: next due July 15
Publié le 26 juin 2025 - Directorate for Legal and Administrative Information (Prime Minister)
You paid between €4,000 and €10,000 in payroll tax in 2024? In this case, you must make your next quarterly payment.
How do I pay?
Companies liable to pay the payroll tax must upload it online.
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).
Please note
The next deadline is October 15.
What are the penalties for non-payment?
If you do not make your payment within the prescribed time or if your payment is insufficient, interest payments on late payment will apply and a 5% surcharge will apply.
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.