In order to take into account the impact of the coronavirus epidemic on economic activity, and in accordance with the announcements of the President of the Republic on March 12, 2020, the Urssaf and Corporate Tax Services (EBS) networks trigger exceptional measures to support businesses.
1. Concerning social contributions payable to Urssaf
For businesses:
Employers with a Urssaf due date of the 15th of the month may defer all or part of the payment of their employee and management contributions by the due date of March 15, 2020. The date of payment of these contributions may be postponed for up to 3 months: information will be provided later on. No penalty will be applied.
What is the procedure for adjusting the amount of the payment of contributions on the 15th of March?
Employers can adjust their payment according to their needs: amount at 0, or amount corresponding to a part of the contributions.
First case – the employer has not yet filed its February 2020 NSN online – it can file it up to and including Monday, March 16, 2020, by adjusting its SEPA payment within that NSN.
Second case – If the employer has already filed its February 2020 NSN, it can change its payment in two ways: either by filing until Sunday, March 15, including a NSN “cancels and replaces” with a change in the Urssaf payment; or until Thursday, March 19, at 12:00 p.m., by modifying its Urssaf payment (please note, only if the employer is due on the 15th) according to a procedure available on the site http://www.dsn-info.fr/documentation/telepaiementservices-urssaf.pdf
Third case – the employer pays its contributions outside the DSN: it can adjust the amount of its bank transfer, or not make a transfer.
If the employer does not wish to defer all contributions and prefers to pay employee contributions, the employer may phase in the payment of employer contributions, as usual. To do this, they can log in to their online space on urssaf.fr and report their situation via email: «New message» / «A declarative formality» / «Declare an exceptional situation». It is also possible to reach the Urssaf by phone at 3957 (0,12€ / min + call price). For employers whose due date is the 5th of the month, information will be provided at a later date, with a view to the 5 April deadline. Last point: a deferral or agreement period is also possible for supplementary pension contributions. Employers are invited to approach their supplementary pension institution.
For the self-employed:
March 20 monthly maturity will not be deducted. Pending further action, the amount of this deadline will be smoothed over future deadlines (April to December). In addition to this measure, self-employed persons may apply for:
- the granting of payment periods, including in advance. There will be no increase of delay or penalty;
- adjusting their contribution schedule to take account of a decrease in their income, by recalculating their income without waiting for the annual return;
- intervention by the social action to cover part or all of their contributions or to grant exceptional financial aid.
What steps?
Artisans or Traders:
- By internet on secu-independants.fr, My account for a request of delay or estimated income
- By email, selecting the subject “Your Contributions”, reason “Payment Difficulties”
- By phone at 3698 (free service + call price)
Liberal Professions:
- Via the Internet, connect to the online space on urssaf.fr and send a message via the “A declarative formality” > “Declare an exceptional situation”.
- By phone, contact the Urssaf at 3957 (€0.12/ min + call price) or 0806 804 209 (free service + call price) for medical practitioners and assistants.
2. With respect to taxes payable to the Corporate Income Tax Services (EIS) of the FiPGD
For businesses (or accountants who work for clients in this situation) , it is possible to request from the tax department of the companies the postponement without penalty of the settlement of their next direct tax deadlines (deposit of corporate tax, tax on wages).
If they have already settled their March maturities, they may still have the option of opposing the SEPA levy from their online bank. If not, they also have the option of requesting a refund from their corporate tax department, once the levy is in effect.
For the self-employed, it is possible to adjust at any time the rate and the deposit of the levy at source. It is also possible to defer the payment of their down payments at source on their professional income from one month to the next up to three times if their down payments are monthly, or from one quarter to the next if their down payments are quarterly. All these steps are accessible via their particular space on taxes.gouv.fr, «Manage my debit at source»: any intervention before the 22nd of the month will be taken into account for the following month.
For monthly contracts for the payment of the CFE or the property tax, it is possible to suspend it on taxes.gouv.fr or by contacting the Service Collection Center: the remaining amount will be taken from the balance, without penalty.
To facilitate all the steps, the DGFiP makes available an application template, available on the website taxes.gouv.fr, to be sent to the corporate tax department.
=> See “Useful Documentation” on the page: https://www.impots.gouv.fr/portail/node/9751
For any difficulties in paying taxes, do not hesitate to contact the tax department of companies, by secure messaging of their professional space, by email or by phone.