Social contributions: postponement of payments from November 5 and 15



The government recently introduced new measures to curb the spread of the Covid-19 epidemic, including a curfew, between 9 p.m. and 6 a.m., in the areas most affected by the pandemic.

Reminder: the curfew has applied since Saturday, October 17 and for at least 4 weeks, in: – the eight departments of Île-de-France: Paris, Seine-et-Marne, Yvelines, Essonne, Hauts- de-Seine, Seine-Saint-Denis, Val-de-Marne and Val d’Oise; – the metropolitan areas of Aix-Marseille, Grenoble, Lille, Lyon, Montpellier, Rouen, Saint-Étienne and From toulouse.

In this context, and in order to preserve employers’ cash flow, Urssaf is setting up an automatic deferral of the payment of social security contributions due on employee remuneration for the dates of November 5 and 15 for the benefit of companies:
– whose activity is limited or prevented due to the curfew or because they are located in high alert zones (Guadeloupe) or enhanced alert zones (Bordeaux, Clermont-Ferrand, Nice, Dijon) : cafes, restaurants, sports halls, concert halls, theaters, bowling alleys, casinos, cinemas, etc. ;
– whose activity is always prohibited, regardless of the geographical area, including nightclubs.

Important: companies that are not affected by these deferral measures must pay social security contributions on their normal due date, that is, depending on their workforce, on November 5 or 15.

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