Taxation

Annual declaration of liquidation and payment of payroll tax before 15 January

Publié le 09 janvier 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Each company must submit an annual declaration of payment of the payroll tax before January 15 inclusive. Depending on the amount paid by your company last year, you must also pay it on that date. This tax is payable by companies not subject to VAT employing employees.

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Image 1Crédits: Stock 4 You - stock.adobe.com

First, the payroll tax is payable when its annual amount exceeds €1,200.

The annual declaration of payment of the payroll tax, transmitted by teledeclaration (Form 2502-SD), includes the amount of items reported for the previous year. It allows the liquidation and regularization of the payroll tax. It is permitted to file this declaration by 31 January inclusive.

The amount to be paid by the employer depends on the amount of the payroll tax paid in the previous year:

  • if you paid last year a amount less than €4,000, you must pay the tax before January 15 included. This remote regulation accompanies the annual remote declaration of payment of the payroll tax (Form 2502-SD).
  • if you paid last year a amount greater than €10,000, you must provide 11 provisional statements at a rate of one per month. The tax is therefore paid each month, within 15 days of the payment of wages. The first installment statement must therefore be paid by January 15 included (Form 2501-SD).

Please note

If you paid between €4,000 and €10,000 in payroll tax last year, you will need to provide 3 installment statements. The first must be submitted by April 15.

FYI  

In the event of a transfer or cessation of activity, the employer must make the declaration within 60 days.

In the event of the employer's death, the declaration must be made within 6 months.

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