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PEEC declaration: single 5 January DSN date, 5 February tolerance
The December DSN carrying PEEC data is now due on 5 January except with payroll deferral, and the tolerance filing with the January DSN now lands on 5 February — the old 15 January and 15 February dates are gone.
By Taxxa AI OyPublished 25 September 2026
Employers with at least 50 employees devote at least 0.45% of the previous year's payroll to housing actions for employees, either by paying Action Logement Services as an interest-free loan or a grant — grants being deductible from taxable profit — or by investing directly in employee housing such as reduced-rate loans for a principal residence or rental housing under an agreement with the State, within one year after the end of the calendar year, i.e. by 31 December of the year following the payment of the remuneration. Headcount and the crossing of the 50-employee threshold follow article L. 130-1 of the code de la sécurité sociale: the annual average headcount on 1 January of year N, averaged over each month of year N-1, counts only after five consecutive years at or above 50 — so 2022 through 2026 for liability in 2027 — and a fall below 50 restarts a fresh five-year wait.
The December DSN, which declares the payroll and the PEEC due for the following year, must now be filed on 5 January except where the employer uses payroll deferralService Public (pay pushed to a later month than the period worked). Previously the page gave two dates — 5 January for employers with fewer than 50 employees
Service Public and 15 January for 50 or more
Service Public. By tolerance, PEEC data may still be filed with the January DSN, now due no later than 5 February
Service Public; the old wording allowed 5 or 15 February
Service Public.
The worked illustration is updated one cycle: investment due for 2025 is at least 0.45% of 2024 remuneration, declared via the DSN in January 2026. Where the employer has not invested enough for 2025, a 2% levy applies instead of 0.45%, assessed on the wages for which the investment duty was missed, paid with form 2485-SD to the service des impôts des entreprises no later than 30 April each year.
Legal basis: article L. 313-1 and articles R. 313-6 and R. 313-7 of the code de la construction et de l'habitation, article L. 130-1 of the code de la sécurité sociale, and article 235 bis of the code général des impôts for the levy.
Employers liable for the PEEC should file the December DSN by 5 January unless they use payroll deferral, fall back on the January DSN by 5 February only by tolerance, and diary 30 April for any 2% shortfall levy on form 2485-SD.