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Trade Payables and Other Current Liabilities | 12 Months Ended
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Dec. 31, 2020
Trade Payables and Other Current Liabilities |
Trade Payables and Other Current Liabilities | Note 14. Trade Payables and Other Current Liabilities
|  | As of December 31,
(in thousands of euros) |  | 2018 |  | 2019 |  | 2020
Trade payables |  | 8,372 |  | 7,491 |  | 6,923
Other current liabilities |  | 4,871 |  | 4,998 |  | 6,838
Trade payables and other current liabilities |  | 13,243 |  | 12,489 |  | 13,761
No calculations have been made to discount trade payables and other current liabilities to present value as payment is due within one year of the end of the reporting period. 14.1.Trade payables Trade payables break down by payment date as follows:
|  | As of December 31,
(in thousands of euros) |  | 2018 |  | 2019 |  | 2020
Due in 30 days |  | 7,966 |  | 7,414 |  | 6,834
Due in 30 ‑ 60 days |  | 406 |  | 77 |  | 89
Due in more than 60 days |  | — |  | — |  | —
Trade payables |  | 8,372 |  | 7,491 |  | 6,923
14.2.Other current liabilities
|  | As of
|  | December 31,
(in thousands of euros) |  | 2018 |  | 2019 |  | 2020
Employee‑related payables |  | 1,095 |  | 1,124 |  | 1,405
Accrued payroll and other employee‑related taxes |  | 1,052 |  | 1,041 |  | 1,375
Sales tax payables |  | 574 |  | 668 |  | 753
Other accrued taxes and employee‑related expenses |  | 172 |  | 177 |  | 106
Other miscellaneous payables |  | 1,978 |  | 1,988 |  | 3,198
Other current liabilities |  | 4,871 |  | 4,998 |  | 6,838
At December 31, 2020, other current liabilities mainly consist of “Other miscellaneous payables”, as well as “Employee-related payables” and “Accrued payroll and other employee-related taxes”. Other miscellaneous payables mainly correspond to:
| · |  | an accrued expense for an amount of €1.9 million to the French tax authorities recognized in 2018 following receipt of the collection notice with respect to payroll taxes (see Notes 6, "Other non-current assets", 8.2, "Other current assets" and 12, "Provisions"); and,
| · |  | An accrued expense for an amount of €1.2 million (mark-up and delays interests at December 31, 2019 included) following receipt of the Notice of Recovery, on October 30, 2020, relating to the payroll tax for the taxable years 2016 and 2017 (refer to Note 12, “Provisions”) making the liability certain and, consequently required its reclassification from provision to current liabilities.
Accrued payroll and other employee-related taxes mainly relate to payables to social security and employee-benefit organizations such as URSSAF, KLESIA and APGIS for the last quarter of the year. Other accrued taxes and employee-related expenses concern provisions for payroll taxes, such as professional training charges, apprenticeship tax and the employer’s contribution to construction investment in France.

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