6: Payroll tax

The sums owed by employers in respect of the payroll tax referred to in article 231 must be remitted to the competent public accountant under the conditions and within the time limits that are set by decree. The tax is not due when its annual amount does not exceed €1,200. When this amount exceeds €1,200 but does not exceed €2,040, the tax due is subject to a discount equal to…

The payroll tax due by associations governed by the law of 1st July 1901, foundations recognised as being in the public interest, cancer centres mentioned in article L. 6162-1 of the Public Health Code, the professional unions and their associations mentioned in Title III of Book I of Part Two of the Labour Code, the mutual societies governed by the Mutual Code when they have fewer than thirty employees or…

Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal to that which it should have paid.