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Taxation
Quarterly payment of payroll tax: next due date: 15 October
Publié le 03 octobre 2025 - Directorate of Legal and Administrative Information (Prime Minister)
Did you pay between €4,000 and €10,000 in payroll tax in 2024? In this case, you must make your next quarterly payment.
How to pay?
Companies liable to pay the payroll tax must submit it online by october 15.
The telepayment is done from your professional 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 October 15 on provisional payment statement (Form 2501-SD).
Please note
For the last quarter, the tax is due with the additional regularization before January 31, 2026.
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 has not been paid online, a 0.2% increase in the amounts paid will apply. The amount of this surcharge may not exceed €60.