Filing and paying the payroll tax
A tax owed because you do not charge value added tax, a scale assessed employee by employee rather than on total payroll, an exemption then a tapering relief before the first euro falls due, and two forms people confuse. Three modules on 8 500 € levied on 200 000 € of wages. Explanations and sources are free to read.
Intermediate3 modules27 minModule 1 free to read
2026 rules — verified on September 12, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Determine whether an employer falls within the scope of the tax
- Compute a liability ratio where the activity is mixed
- Identify the remuneration included in the base
- Spot the employers expressly exempted
- Apply the scale to an individual remuneration
- Tell the standard rate apart from the two higher rates
- Know the reduced rates applicable overseas
- Understand what makes the tax vary at equal payroll
- Apply the exemption then the tapering relief in the right order
- Identify the bodies entitled to the allowance
- Choose the payment frequency imposed by the annual amount
- Tell the provisional payment slip apart from the annual return
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountWho owes the tax, and on what baseWhat you will be able to do
- Determine whether an employer falls within the scope of the tax
- Compute a liability ratio where the activity is mixed
- Identify the remuneration included in the base
- Spot the employers expressly exempted
- Module 29 minIncluded in the full courseComputing the tax, employee by employeeWhat you will be able to do
- Apply the scale to an individual remuneration
- Tell the standard rate apart from the two higher rates
- Know the reduced rates applicable overseas
- Understand what makes the tax vary at equal payroll
- Module 310 minIncluded in the full courseExemption, tapering, allowance and calendarWhat you will be able to do
- Apply the exemption then the tapering relief in the right order
- Identify the bodies entitled to the allowance
- Choose the payment frequency imposed by the annual amount
- Tell the provisional payment slip apart from the annual return
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (5)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (5)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Run the numbers
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File it
Step-by-step guides to the official forms cited in this course.
Go further
The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.