Social contribution of solidarity of businesses (C3S)
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The social contribution of solidarity of businesses (C3S) contributes to the financing of old-age insurance. All companies with a duty-free turnover of more than EUR 19 million must declare and pay C3S.
The social solidarity contribution of businesses (C3S) shall be paid when the following conditions are met:
- The company realizes a turnover duty-free greater than €19 million
- The company exists at 1er January of the year. The C3S is not due in the year of its creation.
Guadeloupe, Martinique, French Guiana and Reunion fall within the scope of application of the C3S.
FYI
Companies with a turnover before tax of less than or equal to €19 million are exempt from C3S and are not required to report C3S.
The following companies are affected by C3S:
- Public limited company (SA), Simplified share business (SAS), business of anonymous liberal practice (SELAFA)
- General partnership (SNC)
- Limited Liability Company (LLC), business of Liberal Limited Liability (SELARL)
- Limited Partnership (SCA) and Limited Partnership (SCS), Liberal Limited Partnership businesses (SELCA)
- European business (SE)
- Legal persons governed by public law
- Economic interest groups (EIGs)
- Public Interest Grouping (PGI) subject to the VAT: titleContent
- European Economic Interest Grouping (EEIG) for business carried out in France or the overseas departments
- Company or business of insurance, capitalization and reinsurance
- Credit institution and financing business
- Certain cooperative businesses
Warning
Low-rent housing and building credit businesses, condominium businesses, mixed-economy building businesses, investment businesses, land-use businesses and rural establishment are exempt from C3S.
The plate of the C3S consists of the following elements:
- Amounts taxable at VAT: titleContent
- Amounts included in the VAT application field but exempt from VAT (lines A1, E1, E2 and F2 of VAT-3310-CA3).
The rate of the C3S is 0.16% turnover.
The calculation of the C3S is therefore:(CAHT: titleContent - 19 million ) x 0.16%
The C3S is covered by the Urssaf Provence-Alpes-Côte d'Azur (PACA).
Who shall I contact
Urssaf C3S Service
By telephone
0 806 804 260
By mail
Urssaf C3S
TSA 62101
69833 SAINT PRIEST CEDEX 9
Via the Internet
By using the contact form made available on the website
www.urssaf.fr/c3s “Contacts” section
A company whose previous year's duty-free turnover is superior to €19 million must report and adjust the C3S before 15 May each year using the following online service:
Declare and pay the C3S (Social Contribution of Solidarity of businesses)
FYI
If May 15 is a Saturday or a Sunday, the deadline will be May 17 or May 16, respectively.
To report and pay for C3S, the company uses one of the following 2 possibilities:
- Register previously on the Net-companies portal. When her registration is effective, she can access the declaration by clicking on the "C3S" keypad.
- Check that the information concerning it are up to date (including contact information and e-mail address) when already registered on the portal of Net-companies.fr.
If changes occur in the company (for example: change of legal form, absorption-fusion), they must be reported to the Urssaf.
Who shall I contact
Urssaf C3S Service
By telephone
0 806 804 260
By mail
Urssaf C3S
TSA 62101
69833 SAINT PRIEST CEDEX 9
Via the Internet
By using the contact form made available on the website
www.urssaf.fr/c3s “Contacts” section
FYI
The C3S declaration is, in principle, pre-filled by the Urssaf on the basis of the information provided in the VAT declaration by the tax authorities.
For more details on how to register and make changes to the company, see the Urssaf notice.
In the event of a delay of statement, the company shall pay a surcharge up to 10% of the contributions due.
The company who has paid after the deadline shall also be subject to an increase of 10% of the contribution. This increase may be increased by a further increase of 4.8% by year of delay.
In the event of failure to declare, the company shall be liable to automatic fixing of the turnover on which the calculation of C3S is based. The Urssaf PACA is based on the information available to it or on the annual accounts published by the company.
Social solidarity contribution to be borne by businesses
Social solidarity contribution to be paid by businesses (specific for certain companies)