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Social security contributions: quarterly payment option available until December 31

Published on December 13, 2022 by Pierre Belhache - 3 mins reading time
TPE/PME Urssaf Taxes Companies

In principle, companies pay social security contributions on the basis of the remuneration paid to their employees every month. However, companies with fewer than 11 employees may opt for quarterly payment, provided they inform the Urssaf or MSA office in writing by December 30, 2022.

When should you pay your social security contributions?

Companies must pay their social security contributions on the 5th or 20th of each month. By way of derogation, they may pay their contributions quarterly.

If you opt for monthly payment, your contributions will be debited from your bank or savings account. Urssaf must be notified of the choice of direct debit date (the 5th or the 20th of each month) and of an authorization for payment. Otherwise, contributions are due on the 5th of each month. In the absence of a direct debit authorization, social security contributions become payable quarterly.

If you opt for quarterly payment, social security contributions are paid in 4 instalments:

  • February 5th
  • May 5th
  • August 5th
  • and November 5

Can I change my payment frequency?

Companies subject to monthly payment of social security contributions may request to change their deduction date once per calendar year. In this case, the change takes effect from the 2nd month following receipt of the request.

This year, only structures with fewer than 11 employees can still set up quarterly payments in 2023. To do so, they must inform their Urssaf or MSA before December 31.

If quarterly payment is chosen, contributions must be paid :

  • April 15, 2023
  • July 15, 2023
  • October 15, 2023
  • and January 15, 2024

Companies that have opted to pay their contributions on a quarterly basis are not exempt from submitting a monthly déclaration sociale nominative (DSN). This document must be sent no later than the 15th of the month following the period of employment.

Companies that have already opted for quarterly payment of contributions and wish to switch to monthly payment must notify Urssaf or MSA in writing before December 31, 2022. Otherwise, they will pay their contributions quarterly next year.

Regardless of the direct debit date they choose, taxpayers can opt to pay by telepayment, direct debit or credit card. Telepayment is one of the most flexible payment methods, since it allows you to obtain instant acknowledgement of receipt certifying that the payment has been registered, and to modify the amount due up to the day before it is due.