Social security contributions due in February can be deferred

To help companies and self-employed workers cope with the health crisis, Urssaf is renewing its exceptional measures and allowing the postponement of social security contributions due for February.

Deferral of contributions for employers

As every month, employers are normally required to pay their social security and employer contributions on February 5 or 15.

  • The February 5 deadline applies to companies with more than 50 employees,
  • and February 15 for companies with fewer than 50 employees.

This deferral option applies to companies that are subject to an administrative closure due to the health situation, as well as those that are subject to direct or indirect activity restrictions, due to measures taken by the public authorities to contain the epidemic.

However, declarations must be made by the due dates, and the deferral of contributions must be requested in advance using a dedicated form. If the Urssaf does not reply within 48 hours, the request is deemed to have been accepted.

Companies will then be contacted to pay the deferred contributions: Urssaf will propose payment plans that can be spread over a maximum of 36 months.

Deferral of contributions for self-employed workers

Since January 2021, payment of personal social security contributions has resumed as normal for self-employed workers, with the exception of those "whose main activity falls within the sectors affected by the crisis".

This includes self-employed workers in the hotel and catering, tourism, culture, sports, events and air transport sectors, as well as those whose activity is directly dependent on these sectors. For example, a shopkeeper in an international tourist zone, a museum boutique or a business located in a shopping mall or airport are also concerned.

For these self-employed workers, the deduction of contributions due for the month of February is automatically suspended, with no prior action required. No surcharges or late penalties will be applied.

In addition, all auto-entrepreneurs have the option of deferring or partially paying their contributions, the details of which will be specified after the health crisis. On the other hand, declarations must be made on the due dates, and indicate actual sales.