Companies with fewer than 11 employees have until December 31 to opt for quarterly payment of contributions.

Since 2016, social security contributions must be paid monthly. However, entrepreneurs can request to declare and pay their contributions quarterly. Until December 31, companies with fewer than 11 employees can opt for quarterly payment of their social security contributions in 2024.

Monthly or quarterly withdrawal

Monthly payment of social security contributions applies in the absence of a direct debit authorization. In this case, contributions are automatically debited from the entrepreneur's bank account on the 5th or 20th of each month, depending on the debit date selected. This date can be changed once per calendar year.

For companies with fewer than 11 employees, it is possible to opt for quarterly payment of social security contributions for 2024, provided you exercise this option before the December 31, 2023 deadline for application on January 1, 2024 via your Urssaf online space. In this case, projected social security contributions will be paid in 4 instalments:

  • April 15, 2024,
  • July 15, 2024,
  • October 15, 2024,
  • January 15, 2025.

After filing their income tax returns on impots.gouv.fr, professionals receive a payment schedule for sickness and maternity contributions, family allowances and CSG-CRDS. The schedule includes the final contributions for the previous year and the adjusted forecast contributions for the current year. It also shows the first instalments of provisional contributions for N+1.

 

3 possible payment methods

Several payment methods are available to contractors to settle their contributions.

Telepayment

Telepayment offers a number of advantages, including the possibility of obtaining an acknowledgement of receipt certifying that the payment has been registered, and the ability to pay in advance to avoid any risk of late payment surcharges. The debit is made on the due date at the earliest.

Direct debit

Direct debit can be monthly or quarterly. It can be adapted to the entrepreneur's cash flow and allows payments to be staggered. In this case, contributions are deducted on the due date.

Payment by credit card

Payment by bank card is offered to the self-employed for payment of their debts (monthly payment of contributions) or their current installments and debts (quarterly payment of contributions).

How can I obtain a certificate of payment of contributions?

It is possible to obtain a certificate of vigilance, payment of the vocational training contribution or payment of the CSG-CRDS from your Urssaf account online. Only the co-contractor is authorized to make this request.

In concrete terms, the entrepreneur logs on to his online space at urssaf.fr using his login and password, and clicks on the "Documents" tab, then on "Attestation". The selected attestation is immediately available in PDF format for downloading.