Contributions and social contributions

When to opt for quarterly contribution payments in 2025?

Publié le 18 décembre 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Companies with less than 11 employees can opt for up to 31 December 2024 inclusive for the quarterly payment of their social contributions in 2025.

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Image 1Crédits: elnariz - stock.adobe.com

How to opt?

To qualify for the quarterly payment, you must indicate this election on your Urssaf online space.

For companies engaged in agricultural activity, simply send the dedicated form by mail to your MSA.

The option takes effect on 1er January 2025. It is automatically renewed for the following year (unless waived).

Please note

This request may also be made at the time of employment of the first employee of the company.

Possibility of waiving quarterly payment

On the other hand, it is possible for companies making use of the quarterly payment to stop it and redirect to the monthly payment. Deadline is also set for midnight on 31 December 2024.

What does the quarterly payment allow?

The option for quarterly payment allows you to pay your social contributions by the 15th of the first month of the quarter following the month of payment of wages.

Thus, the deadlines to pay your contributions correspond to these 4 deadlines:

  • 15 April 2025;
  • 15 July 2025;
  • 15 October 2025;
  • January 15, 2026.

Please note

Companies opting for quarterly contributions must still submit their NSF on a monthly basis.

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