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Module 219 min2155 wordsFree — no account

The payment calendar: monthly withholdings and the substitute tax on severance pay

A way to check what has landed — no marks, no account · 1 section · 255 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

October's salary is paid on 5 November. By when, as a rule, must the tax withheld be paid over?

Question 2 of 6

Question 2 of 6

Which section of the F24 carries withholdings?

Question 3 of 6

Question 3 of 6

What does the 17 % substitute tax apply to?

Question 4 of 6

Question 4 of 6

All employees pay their whole TFR into a pension fund. Does the company owe the substitute tax?

Question 5 of 6

Question 5 of 6

Under the historical method, the 2025 revaluations total 1,000 €. What is the advance due on 16 December 2026?

Question 6 of 6

Question 6 of 6

Which tax code is used for the balance of the TFR substitute tax?

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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.