As in previous months, Urssaf allows social contributions normally due in April to be postponed for companies working in the most affected sectors of activity.
Employers must complete their nominative social declaration on April 6 or 15 depending on the size of their company.
Companies which “experience a direct or indirect closure or restriction of their activity as a result of measures decided by the public authorities” may defer, in whole or in part, the payment of social contributions and contributions (including supplementary pension contributions) normally due at these deadlines. A deferral which concerns both contributions payable by the employer and those due by the employee.
Warning: this report is subject to a prior request made by the employer via his personal space https://mon.urssaf.fr/liensprfd? Urlsuivre = www.dcl.urssaf.fr / messaging / RedirectionFromTeledep.action? Action = DemReportEcheance & choisCompte = 1% C2% A0 from the Urssaf site. This request is considered to have been accepted in the absence of a response from Urssaf within 48 hours.
Unpaid contributions are automatically carried over without penalty or overdue increase. Urssaf will then contact the employers to define a plan for settling their debts that can be spread over 36 months.
The deduction of the deadline of April 5 or 20 due by self-employed workers for their personal social security contributions will be made under the usual conditions.
However, by way of exception, this levy will be automatically suspended, without penalty or overdue increase, for self-employed persons whose main activity falls within the sectors most affected by the crisis, namely:
– the tourism, hotel, catering, sport, culture, air transport, events sectors (hotels, restaurants, campgrounds, caterers, cafes, travel agencies, tour guides, sports clubs, photographic activities, translator-interpreters, taxis, souvenir and piety shops, cultural education, teaching of sports and leisure activities …);
– “related” sectors whose activity depends heavily on those of the aforementioned sectors (shops in shopping malls and airports, pastry shops, laundry-dyeing, public relations and communication consultancy, retail flower shops, routine cleaning of buildings, gas stations, private security activities, advertising agencies, pet sitting, shoe and leather repair, etc.).
Note: self-employed workers who fall within these sectors and who wish to do so can pay all or part of their contributions by transfer or by check.
Finally, self-employed workers who do not fall within these sectors and who encounter difficulties can adjust their schedule by re-estimating their income downwards or request a delay in payment from their Urssaf.