URSSAF: penalties and collection

Are you a contractor? Depending on your activity, you may be in contact withURSSAF.

But what is URSSAF?

URSSAF, or Union de Recouvrement pour la Sécurité Sociale et les Allocations Familiales, is a government body whose main mission is to collect contributions and other social security payments owed by taxpayers, and to manage the Social Security system's cash flow.

URSSAF is also responsible for ensuring that contributions are properly paid.

If this is not the case, this organization is also responsible for collecting overdue payments and, if necessary, sanctioning defaulters.

To give you a few keys to understanding how URSSAF works, we're focusing today on sanctions and collection procedures relating to the payment of social security contributions.

What are the late payment deadlines?

First of all, we need to look at the time limits for late payment of social security contributions.

What are the payment terms?

First and foremost, it is important to note that additional payment deadlines can be obtained in the event of cash-flow difficulties making it impossible to pay contributions.

To obtain such a delay, it is necessary to make a request by e-mail, telephone or post.

Conditions for obtaining an extension

Once URSSAF has received your request, and based on your situation, a debt repayment plan can be set up, for a maximum period of 12 months, subject to certain conditions.

To achieve this, we need to :

• Send URSSAF a declaration by the due date indicated on the document.
• Make full payment of the employee share or pay the outstanding balance within 30 days.
• Express in writing precise ideas for settling unpaid bills, backed by guarantees

In addition, this request for a delay must be fully justified by :

• The context of the request
• The cause and nature of the difficulties mentioned
• Actions taken to normalize the situation
• An estimated timeframe for the company's recovery, and therefore for the requested schedule.

Treatment methods

Finally, it's important to specify the procedures for processing files. If your request is accompanied by all the necessary documents, URSSAF will reply within 15 days, or within 48 hours if your request was made by e-mail.

Finally, any agreement to extend the deadline is backed up by a notification explicitly specifying all the deadlines to be met.

What are the penalties?

Finally, we need to consider the sanctions that may be incurred in the event of non-payment of contributions. These can be of various kinds.

Failure to file a declaration

In the event of failure to file the declaration within a pre-established deadline, the contractor will receive a financial penalty of up to €750. For more than one month's delay, the company will be liable to a further penalty of €750 for each month or fraction of a month's delay.

Incorrect declaration

If the declaration is inaccurate, the taxpayer must pay a penalty of €750.

Late payment of contribution

Finally, in the event of late payment of the contribution, the company must pay a late payment surcharge of 5% of the amount due. An additional late payment surcharge of 0.4% per month, i.e. 4.8% per annum, is payable once the contribution date has passed.

However, it is possible to obtain a discount on the penalties incurred.

In conclusion, it's essential to be well informed about the various URSSAF contribution declaration and payment deadlines. This can help you avoid considerable costs!