Since the beginning of the health crisis, exceptional measures have enabled self-employed workers to defer payment of their social security contributions. A new scheme will now make it possible to spread the repayment over time.
A personalized payment plan
The final amount of contributions due for 2020 will be calculated on the basis of the income tax return for that year. Any outstanding contributions will then be added to the monthly contributions for 2021.
If the amount to be repaid is too high, self-employed workers will have the option of modifying the repayment plan, so as to be able to pay the remaining contributions beyond 2021. The repayment plan can be customized, and its duration can be reduced or extended, with the first instalments postponed if necessary, without incurring penalties or surcharges.
If the self-employed person does not modify the payment plan, its default duration is as follows:
- 6 months if the debt is less than 500 euros ;
- 12 months if the debt is between 500 and 1000 euros ;
- 24 months if it exceeds 1,000 euros.
On the other hand, if the forecast amount of contributions was higher than the final amount due for 2020, self-employed workers will see their account credited with the difference. This sum can also be used to reimburse unpaid contributions.
Automatic discounts for certain business sectors
Self-employed workers in one of the sectors subject to activity restrictions due to the Covid-19 pandemic will be eligible for automatic partial rebates on 2021 contributions.
The amount of these rebates will be 600 euros per month of eligibility, as set by the Third Amending Finance Act for 2020, as well as the Social Security Financing Act for 2021.
Finally, from July onwards, self-employed workers in sectors not subject to activity restrictions, as well as those who have suffered a loss of sales of less than 50% compared to the same month last year or compared to average monthly sales in 2019, will also be able to apply for a partial reduction in outstanding contributions.