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Aug. 28—Employers using electronic payment of payroll taxes must pay via Single Euro Payments Area (SEPA), which allows public authorities to issue and receive payments within the euro area countries, beginning Oct. 28, the French Ministry of Finance said Aug. 26 in a directive.
Electronic payments must go through an account with a bank participating in the SEPA Business to Business Debit Mandate. After Oct. 28, new bank accounts must be SEPA verified, on impots.gouv.fr, before making the first payment using the new account, otherwise a processing delay or rejection of payment may result in penalties for non-compliance.
The directive can be found in French at http://www.impots.gouv.fr/portal/dgi/public/popup%3bjsessionid=NO3J4KW0NKHKZQFIEIQCFEY?typePage=cpr02&docOid=documentstandard_6968&temNvlPopUp=true.
More information on payroll issues in France can be found in the France country primer.
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