Social contributions

Deferral of social security contributions: possibility of an adapted timetable

Publié le null - Directorate for Legal and Administrative Information (Prime Minister)

Employers and self-employed persons who have received a deferral for the payment of their social security contributions and who are in difficulty in paying their contributions may benefit from an adapted timetable.

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Image 1Crédits: © HBS - stock.adobe.com

During the health crisis, employers and the self-employed received support from the Urssaf to allow them to defer paying their social security contributions.

Employers or self-employed people who have difficulties paying their social security contributions and meeting their payment deadline (so-called clearance plan) can approach their Urssaf to apply for a schedule adapted to their situation. For employers, the benefit of this scheme is subject to the payment of the wage share of your contributions.

FYI  

If the situation is not regularized, recovery procedures are initiated.

Solutions for the self-employed

In case of difficulties in paying social contributions, self-employed workers can ask their Urssaf:

  • adjust the amount of their contributions if their income varies;
  • extend the duration of their payment period in order to reduce the amount of the installments;
  • a time limit for payment, if this has not been done so far;
  • the social action of the Council for the Social Protection of the Self-Employed (CPSTI) includes assistance to contributors in difficulty (ACED) which may be requested in the event of particular cash-flow difficulties. It allows full or partial reimbursement of the social contributions due.