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Taxation
Until 30 Sep 2025
Micro-company: how to opt for the lump sum payment?
Publié le 26 septembre 2025 - Directorate of Legal and Administrative Information (Prime Minister)
Want to pay your taxes and social security contributions at the same time? It is still possible to opt for the lump sum payment.
The lump-sum payment is a possibility only offered to micro-companies subject to the micro-BIC scheme or the micro-BNC scheme. It allows for the payment of income tax and social security contributions at the same time.
These payments are made throughout the year (monthly or quarterly), as revenue is collected. This modality does not give rise to regularization at the end of the year.
When you opt for the lump sum payment, you must mention on the supplementary income tax return (n°2042-C Pro) the turnover achieved by your micro-company. Your turnover must be entered in the "Micro-entrepreneurs who opted for the withholding tax" framework.
You have until September 30, 2025 at the latest to exercise the option for the discharge payment. It is carried out by express request to the Urssaf (or with the general social security funds in the French Overseas Territories).
The discharge payment will apply to income received on or after 1er January 2026.
Please note
In the case of the creation of a micro-company, the option must be exercised with the one-stop shop for company formalities before the end of the 3e the month after the company was created.
Warning
If you choose the lump sum payment, you will have to remove the deposit calculated by the tax administration on your income for the withholding tax. To remove the deposit that will be taken for your tax household, you must log in to your particular space on the site taxes.gouv.fr and access the “Manage my direct debit” service.