The funds have started to send their clearance plans to companies which had deferred payment of their contributions. Those most in difficulty can benefit from partial discounts under conditions. Explanations by Virginie Hoscheid-Maugard and Sandra Moucadel, chartered accountant and social center manager at Walter France.
Many companies have used the possibility given to them to defer the payment of their contributions. But now it’s time to start paying… For several months now, employers and self-employed workers can, due to the economic crisis linked to Covid-19, postpone payment of their social contributions due to URSSAF and MSA. But for some of them, it may be difficult to pay off this accumulated debt… Too, in addition to the exemption schemes, payment assistance and reduction of social contributions introduced by the government, businesses will be able to benefit from a progressive debt settlement plan. The remaining contributions due and not affected by the exemption measures will be subject to a clearance plan of up to 36 months.. For debts relating to Agirc-Arrco pension contributions, the pension fund will also send a proposal for a clearance plan similar to that of the URSSAF and the MSA. These deadlines are offered by the collecting body to employers with fewer than 250 employees without a request from the company being necessary., based on a methodology taking into account the number of unpaid debts and the total amount of the employer's debt. Upon receipt of your proposed schedule, the employer has one month to return to URSSAF or MSA and renegotiate its schedule in the event that the initial proposal does not suit it. The deadlines are distributed in several shipments depending on the situation of the company. The first plans started being sent out in February 2021.
Conditions for partial debt forgiveness
This possibility is aimed at employers with fewer than 250 employees who have suffered a drop in turnover of at least 50%., beneficiary of a plan d’ “COVID” clearance and not being able to meet all of the deadlines of the clearance plan. Attention, the discount can only be granted if all of the salary shares due in this plan have been paid.
These employers will be able to request partial forgiveness of debts if the following conditions are respected :
– be up to date with your declaration and payment obligations as of January 1, 2020 ;
– absence of conviction for concealed work during the five years preceding the request ;
– attest to particular economic difficulties ;
– certify having requested a payment spread, additional financing facilities or debt forgiveness from its private creditors ;
– have suffered a drop in turnover of at least 50% regardless of the date of creation of the company, either over the reference period from February 1, 2020 to May 31, 2020 (4 months) i.e. from March 15, 2020 to May 15, 2020 (2 months). This partial discount will concern employer contributions still due at the time of the request., for the period from February to May 2020. It will be calculated and allocated by reducing the number of plan installments remaining to be paid.. It will only be definitively acquired at the end of the plan and on condition of having paid all the amounts not subject to a discount.. URSSAF (you are MSA) has a period of two months to make known its response following a request for partial surrender. Failure to respond will result in refusal of the request..
The drop in turnover
It is appreciated by choice :
– by reference to the same period in 2019 :
– to the average monthly turnover for the year 2019 reduced over four or two months respectively ;
– for companies created between February 1, 2019 and January 1, 2020, to the average monthly turnover over the period between the date of creation of the company and January 31, 2020, brought back over four or two months respectively.
