Decree No. 2003 - 1372 Of December 31, 2003 Relating To Deferred Recovery Of Contributions And Social Contributions Of The Creators Of Enterprises And Amending The Social Security Code Second Part: Decrees Of The Council Of State)

Original Language Title: Décret n° 2003-1372 du 31 décembre 2003 relatif au recouvrement différé des cotisations et contributions sociales des créateurs d'entreprises et modifiant le code de la sécurité sociale (deuxième partie : Décrets en Conseil d'Etat)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
An implementing Decree No. 2003 - 1369 of 31 December 2003 relating to the entry into force of decrees and orders abstract Application of art. 36 (I and II) of the Act 2003-721.
Keywords SOCIAL AFFAIRS, SOCIAL SECURITY, SOCIAL PROTECTION, INSURED SOCIAL, CREATOR of BUSINESS, SOCIAL CONTRIBUTION, CONTRIBUTION SOCIAL, RECOVERY, DELAY, RECOVERY DELAYED, RATE, MODE OF CALCULATION JORF n ° 1, January 1, 2004, page 41 text no. 13 DECREE Decree No. 2003-1372 of December 31, 2003 relating to deferred recovery of contributions and contributions of business creators and changing the security code social (deuxieme party (: Decrees of the Council of State) NOR: SOCS0324987D ELI: http://www.legifrance.gouv.fr/eli/decret/2003/12/31/SOCS0324987D/jo/texte Alias: http://www.legifrance.gouv.fr/eli/decret/2003/12/31/2003-1372/jo/texte Prime Minister, on the report of the Minister of Social Affairs, labour and solidarity and the Minister of health, family and the disabled, given the code of social security including the articles L. 131-6-1 and 243-1-1;
Considering the opinion of the Board of Directors of the Central Agency for social security bodies as of October 17, 2003;
The Council of State (social section) heard, decrees: Article 1 more on this article...

In Chapter 1 of title III of book I of the social security code, it is created a V section read: "Section V" contributions on the earnings of workers self-employed occupations non-farm 'art»»» R. 131-1. -The request for postponement referred to in the first paragraph of article L. 131-6-1 must be made in writing at the latest at the date of the first due date following the start of activity and before any payment of contributions. The final fee was the subject of a report 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 must be made in writing to the more later than the expiry date of the first regularization of the final contribution concerned.» The averaging period runs from the first deadline for regularisation of the final assessment that is the subject of this sprawl. Annual fractions are due on the same date and under the same conditions as the annual accruals of the year concerned. The timing of sprawl and amount of annual fractions shall be notified to the beneficiary by the body concerned.
"The contributor who has not requested the benefit of the provisions of the first paragraph of article L. 131-6-1 can benefit, in the conditions laid down in the preceding paragraph, the payment by annual fractions of the complement of social contributions resulting from adjustments related to the professional income of the first twelve months of activity.
"When the final assessment is related to a fiscal year exceeding the period mentioned in the first paragraph of article L. 131-6-1, the benefit of the provisions of this article is limited to the portion of this fee equal to the ratio of the number of months for which for this benefit and the number of months of this fiscal year.
"In the event of cessation of professional activity, interim or final social contributions which have been deferred or a spreading and which remain due must be paid within sixty days of such termination. They are recovered in the conditions of ordinary law. The change of the conditions for the exercise of professional activity does not constitute a cessation of activity for the purposes of this paragraph. ' Article 2 more on this article...

A sub-section 1 of the first section of chapter III of title IV of book II of the code, it is inserted an article R. 243-1-1 thus written: 'art. R. 243-1-1. -The demand for the postponement of the payment of wages and employer contributions, article 243-1-1, must be made in writing before the due date of the contributions relating to the first remuneration of the persons referred to in the first paragraph of this article. Contributions was the subject of a report are due to the first deadline of payment of the related to the remuneration received from contributions of the thirteenth month of activity of the company.
"The split payment application under the same article must be made in writing before the end of the twelfth month of the business. In the case where the payment of the contributions did not subject to a deferral, the benefit of this splitting is limited to contributions to perceive of the date of this application until the twelfth month of activity. Payment of the annual fractions is on the same date and under the same conditions as the contributions of the following years.
"Termination of activity of the company, which underwent a postponement or a sprawl and contributions remaining due must be paid within sixty days of such termination."


Article 3 more on this article...

The Minister of Social Affairs, labour and solidarity, the Minister of economy, finance and industry, the Minister of health, family and the disabled, the Minister delegate for the budget and budget reform and the Secretary of State for small and medium-sized enterprises, trade, crafts, the professions and consumption are responsible , each which is concerned, of the execution of this Decree, which will be published in the Official Journal of the French Republic.


Done at Paris, on 31 December 2003.
Jean-Pierre Raffarin by the Prime Minister: the Minister of Social Affairs, labour and solidarity, François Fillon the Minister of economy, finance and industry Francis Mer the Minister of health, family and disabled persons, Jean-François Mattei the delegate Minister for the budget and budget reform, Alain Lambert the Secretary of State for small and medium-sized enterprises trade, crafts, the professions, and consumption, Renaud Dutreil

Related Laws