Form G n°50 ter: the quarterly return for IFU taxpayers

The IFU covers the business owner's tax on the activity. Employees' income tax is a separate tax: the employer withholds it from each payslip and must pay it over to the Treasury. Form G n°50 ter is the form for this payment for IFU taxpayers: one return per quarter, whereas businesses under the real regime use form G n°50 every month.

The IFU itself is declared on form G n°12 (forecast, in June) and form G n°12 bis (final, in January). An IFU taxpayer who employs staff therefore deals with three forms a year.

Taxpayers under the IFU regime who withheld income tax from salaries during the quarter: traders, craftspeople or service providers under the IFU who employ staff.

Businesses under the real regime do not use it: they declare withheld income tax every month on form G n°50. If you move from the IFU to the real regime, you also move from G n°50 ter to G n°50.

Employing staff also means registering with the CNAS (the national social insurance fund for employees) as an employer and paying social contributions. That is a separate procedure, not handled through form G n°50 ter.

1. 1

   Add up the quarter's withholdings

   Take the three payrolls of the quarter and note the income tax withheld on each.

2. 2

   Check each amount

   Each amount must match the income tax scale applied to the month's taxable salary. A payroll error carries straight into the return.

3. 3

   Fill in the identification

   Name, NIF, tax article number, activity, address of the place of business and the quarter concerned.

4. 4

   Enter the amounts

   Salaries and income tax withheld, month by month or as a total depending on the form's layout, then the total to pay over.

5. 5

   Date and sign

   Place, date and the taxpayer's signature. Make a copy before filing.

6. 6

   File and pay by the 20th

   At the CPI or tax inspection, with payment. In January, file your G n°12 bis at the same time.

7. 7

   File your records

   Keep the receipt with the quarter's payslips: they support the amounts if you are audited.

At the tax office that manages your IFU: the local tax centre (CPI) or the tax inspection for your place of business. Payment goes with the return.

Online: the DGI offers filing and payment on its Jibaya'tic portal to taxpayers whose file is linked to it. Ask your CPI whether that applies to you.

Neuron only fills in business setup forms and does not do bookkeeping or routine returns: this guide is free and all you need to do it yourself. For bookkeeping and ongoing returns, see an accountant.

Payment is due within the first twenty days of the month after the calendar quarter in which the tax was withheld.

• Using the monthly G n°50 while under the IFU.
• Missing the January deadline, which falls on the same day as G n°12 bis.
• Leaving one month's payroll out of the quarterly total.
• Forgetting to withhold income tax from a payslip: the amount still has to be paid over.
• Confusing employees' income tax with CNAS contributions, which are declared elsewhere.
• Not keeping the payslips that support the amounts.