What are the limitation periods for social contributions?
Verified 05 January 2022 - Directorate for Legal and Administrative Information (Prime Minister)
Administration (includingUrssaf: titleContent) shall be given a period of 3 years to check the social security returns of its contributors and to initiate any adjustment procedures.
The starting point for this period varies according to your status: either employer or self-employed.
Employer
The three-year period shall run from 1er January of the following year the one for which the contributions are due.
Within this period, the administration may make adjustments in the event of error, forgetfulness or misrepresentation.
Example :
A 2022 audit covers the years 2021, 2020 and 2019.
Self-Employed
The three-year period shall run from 30 June of the following year the year in respect of which they are due.
Within this period, the administration may make adjustments in the event of error, forgetfulness or misrepresentation.
Example :
An inspection carried out:
- An inspection carried out front june 30, 2022, covers the financial years 2020, 2019 and 2018
- An inspection carried out after 30 june 2022 covers the financial years 2021, 2020 and 2019.
The following table summarizes the time-limits for the various penalties applicable in the event of non-payment of contributions.
Penalties for non-payment | Limitation periods |
|---|---|
Action for the recovery of penalties and increases for delays | 3 years from the payment or chargeability of the principal claim (and no longer from the demand on the principal). |
Late markups | 3 years from the end of the year in which the contributions were paid (or in which the contributions giving rise to those increases were required). |
Late payment penalties (for late filing or failure to file returns of contributions and contributions) | 3 years from the end of the year in which the lodging of such declarations (or the notification of the warning or formal notice) took place. |
The three-year limitation period is not the only one applicable.
In some cases, it may be longer, or the starting point may be different:
- Application for reimbursement of contributions paid in error (wrongly): 3 years from the date of undue payment of the contributions and contributions unduly paid.
Example: The contributor must claim the refund of contributions and contributions unduly paid in February 2019 before February 2022. - Coercion (enforceable title) not contested by the employer who has not settled his debt after his formal notice: 3 years from the date of notification the imposition (or enforcement) of social security contributions
- Offense for concealed work (for which the employee is not declared): 5 years
- Execution of a disputed constraint: 10 years
FYI
during the inter partes period (exchange of arguments between the administration and the company) of an inspection, the limitation period, the premium increases and the penalties for late payment shall be suspended for at least 30 days.
Requirements and penalties for late payment of social contributions
Litigation and penalties
Application for reimbursement of unduly paid social security contributions
Arrangements for checking social declarations
Urssaf Caisse nationale (formerly Acoss)