Source date: 2026-04-07
Quarterly payment of the wage tax: next deadline on April 15 Published on April 8, 2026 - Entreprendre Service Public / Directorate for Legal and Administrative Information (Prime Minister's Office)
Did you pay between €4,000 and €10,000 in wage tax in 2025? If so, you must make your next quarterly payment.
How to pay?
Companies liable for the wage tax must pay it online no later than April 15.
Online payment is made via your professional account on impots.gouv.fr. You must have subscribed to the "pay TS" service to complete your payment.
You must also submit the provisional payment statement (form 2501-SD) by April 15.
What penalties apply for non-payment?
If you fail to make your payment within the allotted time or if the amount paid is insufficient, late interest charges and a 5% surcharge will apply.
Additionally, if the tax was not paid online, a surcharge of 0.2% of the amounts paid will be applied. This surcharge cannot exceed €60.
Online services and forms
See also
Source: Service-Public professionals
