Roche & Cie

Payroll Management SME: New regulation in the payment of social charges

As of January 2018, French companies of less than 9 employees will have to pay social security contributions on a monthly basis and no more on a quarterly basis. The deadlines for the payment of payroll taxes have been revised to bring them into line with the date of the Nominative Social Declaration (DSN).

As a reminder: the DSN must be sent no later than the 15th of the month following the work period concerned.

For periods of employment beginning on or after January 1, 2018, the companies must pay these contributions monthly. This payment must be made no later than the 15th of the month following the work period concerned, that is, for example, on March 15, 2018 for the work period of February 2018, regardless of the date of payment of the salaries.

Important:

Companies that have opted for a monthly payment of social security contributions in 2017 may, when the remuneration is paid between the 11th and the end of the month following the work period, pay contributions until the 15th of the 2nd month following this period .

For example, they have until December 15, 2017 to pay the contributions on october wages paid between November 11 and November 30, 2017.

This payment deferral will no longer be authorized in 2018.

Monthly deadlines for paying social security contributions on wages
Date of payment of the wagesContribution due date in 2017(optional)Contribution due date in 2018Date of transmission of the DSN
Month M

(example : October)

15 of the month M+1

(example : the 15 November)

15 of the month M+1

(example : the 15 November)

15 of the month M+1

(example : the 15 November)

Between the 1st and the 10th of the month M+1 (example : from the 1st to the 10th of November)
Between the 11 and the end of the month M+1 (example : From November 11 to Nov. 30)15 of the month M+2

(example : the 15 December)

 

… except if you opt for a quarterly payment

Companies with less than 9 employees may continue to pay social security contributions every quarter, only if they inform their URSSAF before 31 December 2017.

In this case, the social security contributions will, as today, be due on the 15th of the month following the calendar quarter concerned by the pay, that is for example, on April 15, 2018 for the pay corresponding to the 1st quarter of 2018.

Companies that practice the pay gap can now postpone the payment of social security contributions at the end of the month following the relevant work term, for example, as of January 31, 2018 for contributions for the fourth quarter of 2017.

This tolerance will cease for companies that have opted for the quarterly payment of contributions for 2018.

Quarterly payment deadlines for payroll taxes
Date of payment of salaryContribution due date in 2017Contribution due date in 2018 (on option)Date of transmission of the DSN
Month M

(example : octobre)

15 April, 15 July,

15 October, 15 January

15 April, 15 July,

15 October, 15 January

15 of the month M+1

(example : the 15 November)

By the 15th of month M+1

(example : the 15 november)

30 April, 31 July,

31 October, 31 January


Cabinet Roche & Cie, English speaking accountant in Lyon, France.
Specialist in Real-Estate and Non-resident taxation.