Filing services: direct taxes

Payroll tax

Employers not subject to VAT, or only partly, may owe payroll tax. Hanoutax prepares and files your returns.

The service

Payroll tax is calculated on the remuneration paid, using a progressive scale. It applies notably to activities exempt or partly exempt from VAT (financial sector, insurance, healthcare, associations, for example). Where the employer is partly subject to VAT, the tax is reduced by a coefficient that must be calculated carefully.

What we take care of

• Checking whether you are liable for the tax
• Calculating the tax base and the ratio where you are partly subject to VAT
• Applying the scale and allowances
• Preparing and filing returns and advance payments
• Following payment and the annual balance

How it works

1. We analyse your VAT regime and your payroll in France.
2. We determine the applicable base and rate.
3. We prepare and file the returns.
4. We follow deadlines and the annual adjustment.