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• Télédéclaration et télépaiement de la TVA correspondant aux opérations de janvier 2016 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois de janvier 2016.
2 Février 2016
• Tous employeurs : déclaration annuelle des salaires versés en 2015 (DADS) et régularisation des cotisations versées pour l’année 2015.
5 Février 2016
• Employeurs occupant au moins 50 salariés : déclaration (DUCS ou déclaration sociale nominative) et paiement des charges sociales sur les salaires de janvier 2016 payés au plus tard le 31 janvier 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, de la CRDS et de la contribution à la formation professionnelle (sauf artisans) (le 20 février sur demande).
• Professionnels libéraux : paiement par prélèvement mensuel des cotisations d’assurance maladie-maternité, d’allocations familiales, de la CSG, de la CRDS et de la contribution à la formation professionnelle (le 20 février sur demande).
• Artisans, commerçants et industriels n’ayant pas choisi la mensualisation : paiement trimestriel des cotisations d’assurance maladie-maternité, d’assurance vieillesse, d’invalidité-décès, d’allocations familiales, de la CSG, de la CRDS et de la contribution à la formation professionnelle (sauf artisans).
• Professionnels libéraux n’ayant pas choisi la mensualisation : paiement trimestriel des cotisations d’assurance maladie-maternité, d’allocations familiales, de la CSG, de la CRDS et de la contribution à la formation professionnelle.
8 Février 2016
• Employeurs occupant au moins 50 salariés (hors déclaration sociale nominative) : relevé des contrats de travail conclus ou rompus en janvier 2016 à transmettre à la Direction de l’animation de la recherche, des études et des statistiques (DARES).
11 Février 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 janvier 2016.
15 Février 2016
• Contribuables n’ayant pas opté pour le paiement mensuel de l’impôt sur le revenu : paiement du premier tiers d’impôt sur le revenu de 2015.
• 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 janvier 2016.
• Employeurs occupant au moins 50 salariés et payant les salaires de janvier 2016 entre le 11 et 20 février 2016 et employeurs de 9 salariés au plus n’ayant pas opté pour le paiement mensuel des charges sociales : déclaration sociale nominative de janvier 2016.
• Sociétés soumises à l’impôt sur les sociétés ayant clos leur exercice le 31 octobre 2015 : télépaiement du solde de l’impôt sur les sociétés, de la contribution sociale ainsi que, le cas échéant, de la contribution exceptionnelle.
• Sociétés ayant distribué des dividendes et payé des intérêts de comptes courants : déclaration récapitulative n° 2561 (IFU) des opérations sur valeurs mobilières et des revenus de capitaux mobiliers versés en 2015 à déposer à la Direction des services fiscaux (ou à établir sur support informatique en N-1 si au moins 100 déclarations ont été souscrites ou portant sur des sommes supérieures à 15 000 €).
• Employeurs assujettis à la taxe sur les salaires : télépaiement de la taxe sur les salaires payés en janvier 2016 lorsque le total des sommes dues au titre de 2015 excédait 10 000 €.
• Employeurs occupant au moins 50 salariés : déclaration (DUCS ou déclaration sociale nominative) et paiement des charges sociales sur les salaires de janvier 2016 payés dans les 10 premiers jours de février 2016.
25 Février 2016
• Employeurs occupant au moins 50 salariés : DUCS (pour les employeurs hors déclaration sociale nominative) et paiement des charges sociales sur les salaires de janvier 2016 payés entre le 11 et le 20 février 2016.
29 Février 2016
• Redevables de la taxe d’apprentissage : date limite de réalisation de certaines dépenses déductibles.
• Employeurs assujettis à l’obligation de participation à la formation professionnelle continue : date limite de paiement de la contribution unique due sur les rémunérations de 2015.
• Sociétés soumises à l’impôt sur les sociétés ayant clos leur exercice le 30 novembre 2015 : télétransmission de la déclaration annuelle des résultats et des documents annexes.
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