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Déclarations 2502 : 2502 payroll tax declarations

Years : 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010, 2009, 2008, 2007, 2006, 2005, 2004
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Producer : Ministry of Finance (DGFiP)
Authorisation : Comité du Secret Statistique
Payroll tax is payable by employers established in France who are not subject to value added tax (VAT) on their entire turnover. It is calculated on the remuneration paid during the year by applying a progressive scale. The "2502 Payroll tax declarations" source gathers the information collected when declaring and paying payroll tax using form n°2501.

Example of data content for Déclarations 2502 : 2502 payroll tax declarations

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Ts2017
Données des déclarations n°2502 en 2017
Projects using this data source (8)
France Stratégie's studies
Microsimulation de l'impact environnemental de la fiscalité des entreprises
Automation and effective taxation of factors of production
PS Travaux de la DGOM
Complexity of taxes and inequalities in France
Securisation and improvement of data access for the General Inspectorate of Finance
General Directorate for Enterprises project
Impact of social contributions on wages
Articles (10)
Incidence and Behavioural Response to Social Security Contributions: An Analysis of Kink Points in France
Quels effets attendre de la transformation du CICE en réductions de cotisations employeurs ?
Using payroll taxes as a redistribution tool
Evaluation du dispositif d'aide fiscale à l'investissement locatif Pinel
Évaluation du contrat d'objectifs et de performance (COP) 2016-2020 de l'Office National des Fôrets (ONF) - Proposition de pistes d'évolution
Le phénomène de non-assurance dans les départements et collectivités d’Outre-mer
Statistiques sur le recours aux dispositifs de mars à septembre 2020 - Document préparé par le secrétariat conjoint France Stratégie / Inspection générale des finances
Rapport final du comité de suivi et d’évaluation des mesures de soutien aux entreprises confrontées à l'épidémie de Covid-19
Fin de carrière des seniors : quelles spécificités selon les métiers ?
Inégalité des chances : ce qui compte le plus
Other sources in the same theme (47)
DMTG : Duties on the free transfer of assets
FELIN : Sampled file of the income tax
MVC_CICE : Movement of Receivables CICE
FIN : Funding
REI : Identification of elements of taxation
Déclarations 2083 pro : Tax aids for over-seas investment for professional (form 2083)
Déclarations 2083 part : Tax aids for over-seas investment for individuals (form 2083)
GAR : Guarantee
INO : Innovation
MCC : Debt-collection
ETAT 1507M : Aggregated income tax declarations
TASCOM : Tax on commercial premises
BIC-RS : Industrial and commercial profits - simplified scheme
BIC-RN : Industrial and commercial profits - normal scheme
PERIM : Tax groups scopes
TVA_A21 : Aggregate VAT reporting data (VAT fiscal data)
MVC_CIR : Movement of Receivables CIR
DMTO_Fidji : Transfer duties - monthly data by department
GECIR : GECIR files
LNACFE : Premises not subject to Company Real Estate Contribution
PVLT_Brevets : Long term profit taxation on patents
BA : Agricultural benefits
CFE : Company Real Estate Contribution
BIC-IS : Industrial and commercial profits - all schemes
ISGROUPE : Tax groups of companies for corporate tax
TP : Business tax
CVAE : Contribution on the added value of companies
MVC_Mécenat : Movements in receivables Patronage
ISF-IFI : Panel file of taxpayers subject to wealth tax and real estate wealth tax
Contrib_add_IS : Additional contribution to corporate income tax
DEPARTS_RETOURS : File of departures of income tax payers
POTE : Income tax declarations for tax households (form 2042 and appendices)
CBCR : Country by country reporting
Déclarations_2044EB : Declarations on premises benefiting from a tax advantage (form 2044 EB)
LIASSES_FISCALES_PRO : Professional tax returns
IRCOM : Total community income tax
TVA_annuel : Detailed VAT reporting data
Subdivisions_foncieres : Property Subdivisions
Déclarations_2044S : Special declarations of property income for individuals (special form 2044)
ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
TVA_mensuelles : Monthly VAT data
Fonds_solidarité : Solidarity funds for SMEs
CET : Territorial economic contribution
MVC_FAM : Family tax credit
Dec_2069_rci :
MVC_rénovation_énergétique :
PME_croissance :
Credits_impots_IS :
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Persistent Identifiers (DOI)

Data citation and persistent identifiers (DOI - Digital Object Identifier) for each year.

2022 : https://doi.org/10.34724/CASD.332.5184.V1
2021 : https://doi.org/10.34724/CASD.332.5183.V1
2020 : https://doi.org/10.34724/CASD.332.4214.V1
2019 : https://doi.org/10.34724/CASD.332.3795.V1
2018 : https://doi.org/10.34724/CASD.332.3794.V1
2017 : https://doi.org/10.34724/CASD.332.2830.V1
2016 : https://doi.org/10.34724/CASD.332.2627.V1
2015 : https://doi.org/10.34724/CASD.332.2626.V1
2014 : https://doi.org/10.34724/CASD.332.2625.V1
2013 : https://doi.org/10.34724/CASD.332.2622.V1
2012 : https://doi.org/10.34724/CASD.332.2621.V1
2011 : https://doi.org/10.34724/CASD.332.2620.V1
2010 : https://doi.org/10.34724/CASD.332.2619.V1
2009 : https://doi.org/10.34724/CASD.332.2618.V1
2008 : https://doi.org/10.34724/CASD.332.2617.V1
2007 : https://doi.org/10.34724/CASD.332.2616.V1
2006 : https://doi.org/10.34724/CASD.332.2615.V1
2005 : https://doi.org/10.34724/CASD.332.2614.V1
2004 : https://doi.org/10.34724/CASD.332.2613.V1
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