Deferral of social security contributions for March

Like previous months, URSSAF1 allows a deferral of social security contributions, that should be normally paid this month, for companies operating in the most affected sectors of the economy.

For employers

As it is customary, employers need to file their registered social security declaration on March 5 or 15, depending on the size of their business.

Companies that “are experiencing a direct or indirect closure or restriction of their activity as a result of the measures taken by the government” may defer, in whole or in part, the payment of all social security contributions (including supplementary pension contributions) that should be normally paid on these deadlines. The deferral applies both to the employer’s and employee’s social security contributions.

Attention: The deferral of social security contributions is subject to a prior request presented to URSSAF. This request is considered accepted even in the absence of a response from URSSAF within 48 hours.

Unpaid contributions are automatically deferred without penalty or surcharge for late payment. URSSAF will then contact employers to set out a 36-month debt relief plan.

For self-employed

The direct debt of personal social security contributions of the self-employed workers will be made on March 5 or 20 under the usual conditions.

However, by way of exception, this direct debt will be automatically suspended, without penalty or surcharge for late payment, for the self-employed workers whose main activity falls within the sectors most affected by the crisis, i.e.:

- tourism, hospitality, catering, sports, culture, air transport, events (hotels, restaurants, campgrounds, caterers, cafes, travel agencies, guide speakers, sports clubs, photography industry, translator-interpreters, taxis, souvenir and piety shops, cultural education, sport education, and leisure...).

- “related” sectors (shopping malls and airports, pastry shops, laundry-dyeing, public relations and communication consulting, flower retail, routine building cleaning, gas stations, private security activities, advertising agencies, pet care, etc.) whose activities depend heavily on the sectors mentioned above.

Finally, self-employed workers who are not in these sectors, but who are experiencing difficulties, can adjust their payment timeframe by reducing their income or can apply for a grace period from their local URSSAF.

(1) Unions de Recouvrement des Cotisations de Sécurité Sociale et d’Allocations Familiales (Unions for the Recovery of Social Security and Family Allowances)