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• Télédéclaration et télépaiement de la TVA correspondant aux opérations de juin 2016 ou du 2e trimestre 2016 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois de juin 2016 ou du 2e trimestre 2016.
5 Juillet 2016
• Employeurs occupant au moins 50 salariés : déclaration (DUCS ou déclaration sociale nominative) et paiement des charges sociales sur les salaires de juin 2016 payés au plus tard le 30 juin 2016.
• Artisans, commerçants et industriels : paiement par prélèvement mensuel des cotisations d’assurance maladie-maternité, d’assurance vieillesse, d’invalidité-décès, d’allocations familiales, de la CSG et de la CRDS (le 20 juillet sur demande).
• Professionnels libéraux : paiement par prélèvement mensuel des cotisations d’assurance maladie-maternité, d’allocations familiales, de la CSG et de la CRDS (le 20 juillet sur demande).
12 Juillet 2016
• Assujettis à la TVA réalisant des opérations intracommunautaires : dépôt auprès des douanes de la déclaration d’échanges de biens et de la déclaration européenne des services pour les opérations intervenues en juin 2016.
15 Juillet 2016
• Entreprises de 9 salariés au plus n’ayant pas opté pour le paiement mensuel des charges sociales : déclaration (DUCS ou déclaration sociale nominative) de juin 2016 et paiement des charges sociales sur les salaires du 2e trimestre 2016 (le 31 juillet pour les entreprises qui pratiquent le décalage de la paie avec rattachement à la période d’emploi).
• Entreprises dont l’effectif est supérieur à 9 et inférieur à 50 salariés, et entreprises de 9 salariés au plus ayant opté pour le paiement mensuel des charges sociales : déclaration (DUCS ou déclaration sociale nominative) et paiement des charges sociales sur les salaires de juin 2016.
• Employeurs occupant au moins 50 salariés : déclaration (DUCS ou déclaration sociale nominative) et paiement des charges sociales sur les salaires de juin 2016 payés dans les 10 premiers jours de juillet 2016.
• Employeurs occupant au moins 50 salariés et payant les salaires de juin 2016 entre le 11 et 20 juillet 2016 : déclaration sociale nominative de juin 2016.
• Sociétés soumises à l’impôt sur les sociétés ayant clos leur exercice le 31 mars 2016 : télépaiement du solde de l’impôt sur les sociétés, de la contribution sociale ainsi que, le cas échéant, de la contribution exceptionnelle.
• Employeurs assujettis à la taxe sur les salaires : télépaiement de la taxe sur les salaires payés en juin 2016 lorsque le total des sommes dues au titre de 2015 excédait 10 000 €, ou au cours du 2e trimestre 2016 lorsque le total des sommes dues au titre de 2015 était compris entre 4 000 et 10 000 €.
25 Juillet 2016
• Employeurs occupant au moins 50 salariés : DUCS (pour les employeurs hors déclaration sociale nominative) et paiement des charges sociales sur les salaires de juin 2016 payés entre le 11 et le 20 juillet 2016.
31 Juillet 2016
• Sociétés soumises à l’impôt sur les sociétés ayant clos leur exercice le 30 avril 2016 : télétransmission de la déclaration annuelle des résultats et des documents annexes.
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