Payroll-tax instalment due 15 October for €4,000–€10,000 payers

Employers that paid between €4,000 and €10,000 of taxe sur les salaires in 2025 must make their next quarterly payment onlineService Public no later than 15 OctoberService Public, and file the relevé de versement provisionnel (formulaire 2501-SD) before the same dateService Public. The quarterly rhythm — declarations every three months within 15 days of the quarter's end, with provisional statements due before 15 April, 15 July and 15 October and the balance settled with the déclaration de régularisation n° 2502-SD before 31 January — applies to every employer in the €4,000 to €10,000 band by reference to the previous year's taxService Public.

Employers that paid more than €10,000 the previous year declare every month, within 15 days of the month's end: eleven relevés de versement provisionnel n° 2501-SD, one per month, plus the déclaration de régularisation n° 2502-SD before 31 January of the year following payment of the remuneration. Employers below €4,000 file once a year, before 15 January, on the annual liquidation return n° 2502-SD.

Payment runs through the espace professionnel on impots.gouv.fr after joining the payer TS service. Taxe sur les salaires payments must be made electronically; late or short payment draws late interest plus a 5% surcharge, and a payment not made online draws a further 0.2% surcharge on the amounts paid, capped at €60.

The taxe sur les salaires is charged at 4.25% on gross taxable remuneration, with increased rates of 8.50% and 13.60% on the fractions of remuneration above the thresholds set at article 231 2 bis of the Code général des impôts. For remuneration paid in 2025 (tax payable in 2026), the 4.25% rate applies up to €9,147 of annual gross pay per employee, 8.50% from €9,147 to €18,258, and 13.60% above €18,258; in Guadeloupe, Martinique and Réunion a single 2.95% rate applies, and in Guyane and Mayotte 2.55%. Where the annual tax is below €1,200 no tax is due and no liquidation return is filed; between €1,200 and €2,040 the employer benefits from a décote equal to three-quarters of the difference between €2,040 and the actual tax, applied monthly or quarterly on the same basis and regularised on the annual return n° 2502.

Legal basis: articles 231 to 231 bis V and 1679 to 1679 bis of the Code général des impôts, article 369 of annexe III for the declaration procedures, with the BOI-TPS-TS doctrine.