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Registration
Site identity
Stakeholders
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Annual declaration of liquidation and regularization
Legal obligation
5
Financière
What are the risks ?
Financière : 5 % of increase
Financière : 0.2 % of interest
Declaration

Scope
Payroll tax is payable by all emplpoyers :
  • who are domiciled or established in France, regardless of the place of the domicile of the beneficiary of the remuneration ;
  • who are not subject to VAT or who have not been subject to at least 90% of their turnover for the year preceding that of payment of remuneration. In the ...Log in to see the rest ...


Exclusion
The payroll tax is not payable by:
  • local authorities and their groups, as well as certain organizations exhaustively listed by law;
  • employers subject to VAT on at least 90% of their turnover for the calendar year preceding that of remuner...Log in to see the rest ...

Authority
DGFIP
Responsible
Employeur
Sources
Legal Sources
General Tax Code
General Tax Code
General Tax Code
General Tax Code
Code général des impôts
Other sources
BOFIP
Service public
Calculation in progress...