Contributions and social contributions

When to opt for quarterly contribution payments in 2026?

Publié le 03 octobre 2025 - Directorate of Legal and Administrative Information (Prime Minister)

Companies with less than 11 employees can opt for up to December 31, 2025 included for the quarterly payment of their social security contributions in 2026.

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Image 1Crédits: wattana - stock.adobe.com

How to opt for this payment?

To receive the quarterly payment, you must indicate this choice on your Urssaf online space.

For companies engaged in agricultural activity, it is sufficient to send the dedicated form by mail to your MSA.

The option takes effect on 1er January 2026. It is automatically renewed for the following year (unless waived).

Please note

This request can also be made when the first employee of the company is hired.

Possibility to waive the quarterly payment

On the other hand, it is possible for companies using the quarterly payment to terminate it and redirect to the monthly payment. The deadline is also set for midnight on 31 December 2025.

What does the quarterly payment allow?

The option for quarterly payment allows you to pay your social contributions no later than the 15th of the first month of the quarter following the month of payment of wages.

Thus, the deadlines for paying your contributions correspond to these 4 deadlines:

  • on 15 April 2026;
  • on 15 July 2026;
  • on 15 October 2026;
  • January 15, 2027.

Please note

Companies opting for quarterly contributions must still submit their DSN: titleContent every month.

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