Item 1 More about this Item ...
On the report of the Minister of Social Affairs, Labour and Solidarity and the Minister of Health, Family and People with Disabilities,
In view of the Social Security Code, in particular Articles L. 131-6-1 and 243-1-1;
In view of the opinion of the Administrative Council of the Central Agency of Social Security Bodies dated 17 October 2003;
The Council of State (Social Section) Heard,
In Chapter 1 of Title III of the Book I of the Social Security Code, a section V is created:
" Contributions on labour income of non-agricultural workers
Item 2 More about this Item ...
" Art. R. 131-1. -The request for postponement referred to in the first paragraph of Article L. 131-6-1 shall be made in writing no later than the date of the first maturity following the start of the activity and before any payment of contributions. The final assessment that has been carried forward is due on the same date and under the same conditions as the following final assessment.
" The request referred to in the second paragraph of the same article shall be made in writing at the most Later than the due date of the first regularisation of the final assessment concerned. The averaging period is the first regularization period of the final assessment that is the subject of this staggering. Annual fractions are due on the same date and under the same conditions as the annual regularisations of the year concerned. The payment schedule and the amount of the annual fractions shall be notified to the beneficiary by the body concerned.
" The contributor who has not applied for the benefit of the provisions of the first paragraph of Article L. 131-6-1 may benefit, in The conditions laid down in the preceding paragraph, of the payment by annual fractions of the supplementary social contributions resulting from the regularisations relating to the professional income of the first twelve months of activity.
" When the assessment Shall be for a period exceeding the period referred to in the first subparagraph of Article L. 131-6-1, the benefit of the provisions of that Article shall be limited to the fraction of that contribution equal to the ratio between the number of months opening The right to that benefit and the number of months of that year.
" In the event of termination of employment, provisional or final social security contributions which have been deferred or accrued and which remain due must be Paid within sixty days of such termination. They shall be recovered under the conditions of common law. The modification of the conditions for the exercise of professional activity does not constitute a cessation of activity for the purposes of this paragraph. "
Item 3 More about this Item ...
A sub-section 1 of Section I of Chapter III of Title IV of Book II of the same Code is inserted an article R. 243-1-1 thus written:
" Art. R. 243-1-1. -The application for a postponement of the payment of employee and employer contributions, as provided for in Article L. 243-1-1, must be made in writing before the due date of the contributions relating to the first remuneration of the persons mentioned In the first paragraph of this Article. The contributions that have been deferred are due at the first payment due date of the remuneration received from the thirteenth month of operation of the undertaking.
" The planned split payment request The same article must be made in writing before the end of the twelfth month of business. In the event that the payment of contributions has not been carried forward, the benefit of this split shall be limited to the contributions to be paid from the date of that request up to the twelfth month of activity. The payment of the annual fractions shall be made on the same date and under the same conditions as the contributions for the following years.
" If the business ceases to be active, the contributions that have been deferred or And remaining due must be paid within sixty days of the termination. "
Minister of Social Affairs, Labour and Solidarity, Minister of Economy, Finance and Industry, Minister of Health, Family and Disability, Associate Minister The budget and budgetary reform and the Secretary of State for small and medium-sized enterprises, trade, craft, professional and consumer professions shall each be responsible for the implementation of this Decree, which shall Will be published in the Official Journal of the French Republic.
Done at Paris, 31 December 2003.
By the Prime Minister:
The Minister of Business Social,
du travail et de la solidarité,
The Minister of the Economy,
Finance and Industry,
The Minister of Health, Family
, and People Disability,
Minister Delegate to Budget
and Budget Reform,
The Secretary of State
to small and medium-sized enterprises,
to trade, to Craft,
to the liberal professions