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Taxation
Quarterly payment of payroll tax: next due date 15 April
Publié le 08 avril 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (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 liable to pay the payroll tax must submit it online by april 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 April 15 on provisional payment statement (Form 2501-SD).
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% surcharge on the amounts paid will apply. The amount of this surcharge may not exceed €60.