Factsheet for case
FR-2020-12/553
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Updated
– measures in France
Deadlines for the payment of social and/or fiscal instalments
Délais de paiement d’échéances sociales et/ou fiscales
Background information
The measure is focused on employers and self-employed, to relieve their cash flow. These subjects, indeed, have been strongly affected by the COVID-19 crisis, being partially or totally prevented to conduct their activity, or anyway losing business opportunities.
In particular, they are allowed to defer all or part of the payment of their employee and employer contributions due by deadline set in March and April 2020. The payment date of these contributions may be deferred for up to 3 months. No penalty will be applied.
Content of measure
In a press release dated 3 April 2020, the Minister of Action and Public Accounts announced the extension of the contribution deferral measures for the April social security payments. Thus, employers that had to pay social contribution on 15 April could defer all or part of the payment of their employee and employer contributions. This deferral of contributions is not automatic and implies an action to modify the payment order or transfer.
For the self-employed, the monthly due dates of 20 March and 5 April were not deducted in order to relieve their cash flow. Pending further action, the amount of this due date will be smoothed over subsequent due dates (April to December). In addition to this measure, self-employed workers may request:
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the granting of payment deadlines, including by anticipation. There will be no late payment increase or penalty;
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an adjustment of their contribution schedule to take account of a drop in their income, by re-estimating their income without waiting for the annual declaration;
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Intervention by the social action for the partial or total payment of their contributions or for the allocation of exceptional financial aid.
Other measures allow the employer to postpone some tax payments.
Updates
The following updates to this measure have been made after it came into effect.
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02 July 2021
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The URSSAF network has renewed its exceptional measures to help companies with their cash flow in July. As in previous months, the possibility of deferring all or part of the payment of employee and employer contributions has been introduced for the 5 and 15 July deadlines, the URSSAF said in a note published on 2 July. On the other hand, the postponement will no longer be possible in August except in the case of persistent restrictions linked to the epidemic and will only concern employers' contributions.
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03 June 2021
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A previous decree of 12 April 2021, issued in accordance with the provisions of the Social Security Financing Act for 2021, had already extended, until 28 February 2021, the periods of employment during which the exemption from employer's social security contributions and contributions and assistance with the payment of social security contributions could be applied.
The new decree of 3 June concerns periods of employment in March and April 2021. It covers employers in sectors S1 (tourism, hotels, restaurants, sports, culture, air transport, events) and S1 bis (whose activity is dependent on the above-mentioned sectors), as well as those in sector S2 (employers with fewer than 50 employees whose main activity is in sectors other than S1 and S1 bis, and who have been banned from receiving the public, which "predominantly" affects their business).
With regard to the assessment of the condition of a 50% drop in turnover (sectors S1 and S1 bis), the decree adds that it may continue, in 2021, to be assessed in relation to the turnover of the same month of 2019, when this comparison is more favourable for the company than an assessment in relation to the same month of 2020.
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26 May 2021
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Since the beginning of the health crisis, the URSSAF has launched exceptional measures to support self-employed workers experiencing cash flow difficulties, in particular the suspension of levies for the sectors most affected by the crisis. Other support measures (reduction of contributions, debt remission, settlement plan) have also been taken within the framework of the third amending finance law for 2020 and the social security financing law for 2021. On 26 May 2021, the URSSAF presented the new support measures for self-employed workers implemented in connection with the 2020 income tax return (see source section).
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26 November 2020
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Following the announcement of the second lockdown from 30 October, the Social security (URSSAF) is once again putting in place exceptional measures to support the cash flow of companies and the self-employed. As under the previous lockdown, a possibility of deferring all or part of the payment of employee and employer contributions has been put in place, for the deadlines of 5 and 15 November, states across in a press release dated 30 October 2020.
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Use of measure
No information yet available.
Target groups
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Workers
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Businesses
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Citizens
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Self-employed
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Does not apply to businesses
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Does not apply to citizens
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Actors and funding
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Actors
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Funding
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National government
Company / Companies
Social insurance
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National funds
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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Consulted
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Consulted
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Form
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Any other form of consultation, institutionalised (as stable working groups or committees) or informal
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Any other form of consultation, institutionalised (as stable working groups or committees) or informal
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Social partners' role in the
implementation, monitoring and assessment phase:
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No involvement
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Main level of involvement: Sectoral or branch level
Involvement
No information available.
Views and reactions
The measure is decided by the government. However, discussion exist between the government and social partners representatives seating in the social security bodies.
Sources
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25 March 2020: Ordonnance no 2020-312 du 25 mars 2020 relative à la prolongation de droits sociaux
(www.legifrance.gouv.fr)
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07 April 2020: Mesures exceptionnelles pour les entreprises touchées par le coronavirus : Echéance Urssaf du 15 avrilde revenus de remplacement mentionnés à l’article L. 5421-2 du code du travail
(www.urssaf.fr)
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15 April 2020: Ordonnance nº 2020-428 du 15 avril 2020 portant diverses dispositions sociales pour faire face à l'épidémie de covid-19
(www.legifrance.gouv.fr)
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26 May 2021: Covid-19 : mise en place des nouvelles mesures pour les travailleurs indépendants
(www.urssaf.fr)
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02 July 2021: Mesures exceptionnelles pour accompagner les entreprises : le point sur vos prochaines échéances
(www.urssaf.fr)
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03 July 2021: Décret n° 2021-709 du 3 juin 2021 relatif à la prolongation des mesures concernant les cotisations et contributions sociales des entreprises et travailleurs indépendants
(www.legifrance.gouv.fr)
