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Taxation
Quarterly payment of payroll tax: next due on 15 October
Publié le 12 octobre 2026 - Entreprendre Service Public / (Prime Minister)
Did you pay between €4,000 and €10,000 in payroll tax in 2025? In this case, you must make your next quarterly payment.
How to pay?
Companies who paid between €4,000 and €10,000 in payroll taxes in 2025 must pay a mandatory fee make a quarterly payment online no later than october 15.
The telepayment is done from your professional area on impots.gouv.fr. It is necessary to have subscribed to the « pay TS » service to make your payment.
You must also file by October 15 on installment statement (Form 2501-SD).
Please note
If a company pays a payroll tax greater than €10,000in the previous year, it must declare the tax every month within 15 days of the previous month.
What sanctions in case of non-payment?
If you do not make your payment within the allotted time or it is insufficient, late payment interest payments This will be followed by a 5% increase.
In addition, if the tax was not paid online, a 0.2% increase in the amounts paid will apply. The amount of this increase may not exceed € 60.