With a lot of media announcements, it is indicated that the Government has tabled an amendment (n ° 1382) to the 2019 Social Security Financing Bill, aiming "to extend social security contribution exemptions for companies until the 30th. June 2019 ”, as announced by Mr. Emmanuel MACRON during his trip to Saint-Martin on September 29 and 30. We would love to see it that way, but the information is not entirely accurate.
This announcement created a misunderstanding and questions to which a clear answer must be given.
To use the chronology and the sincerity of the information:
1 - On November 6, 2017, Mr. Edouard PHILIPPE announced during his visit to Saint-Martin:
“(…) The Government will table an amendment to the social security financing bill to grant a reinforced moratorium to businesses in Saint-Barthélemy and Saint-Martin.
The Government will thus propose to include in the law, a moratorium extended until November 2018. But what if in November 2018, the tourist activity does not resume with enough vigor? The moratorium will be accompanied by a possibility to defer reimbursement until January 1, 2020 at the latest, and to spread it over five years. The amendment will also provide for the possibility of erasing 50% of the social debt contracted over the period. (…) ”
To fully understand MORATORY = SUSPENSION OF PAYMENT OF CHARGES
EXEMPTION = SUPPRESSION OF PAYMENT OF CHARGES
2 - Indeed, the 2018 social security financing bill included an article 16 which included this commitment.
It provided that "employers established in the overseas communities of Saint-Martin and Saint-Barthélemy and carrying out their activity there on September 5, 2017 may request, before April 30, 2018, from the security organization social security for which there is a stay of proceedings for the settlement of their employers' social security contributions and contributions due to this body for periods after August 1, 2017 as well as late payment penalties and related penalties.
This request entails immediately and automatically, until October 31, 2018, the suspension of proceedings relating to said debts as well as the suspension of the calculation of the related penalties and surcharges. (…) "
To understand well SUSPENSION A PURSUITS = SUSPENSION OF PURSUITS
and not ABANDONMENT OF PURSUITS
3 - The system could not really function as expected, because the deadline of April 30, 2018 did not allow all the companies concerned to declare themselves.
4 - In August 2018, the CCISM filed a request to postpone the deadline for declaring the moratorium, so that companies wishing to benefit from this suspension of payment of charges can benefit from it.
5 - On September 30, 2018, Mr. Emmanuel MACRON announced on this subject, in Saint-Martin:
"(...) The moratorium on social security contributions will be extended until June 30, 2019. Total or partial cancellations of employer contributions will take place for companies whose activity is sustainable and reduced (...)".
Here again: MORATORIUM = SUSPENSION OF EXPENSES CANCELLATION OF EXPENSES = ON PRESENTATION OF FILES FOR CERTAIN COMPANIES AND NOT ALL
6 - The amendment announced in the press says what:
It aims to modify article 16 of the 2018 social security financing law to:
- postpone the date of declaration of the moratorium of charges as requested by the CCISM, to allow companies that were unable to declare themselves on April 30, 2018, to benefit from it,
- take note of the extension of the period included in the moratorium as announced by Mr MACRON (June 30, 2019)
- provide for the conditions for companies or self-employed workers, whose activity is "lasting and reduced" to be able to benefit from an exemption from charges varying between 50 and 100% (that is to say on analysis of a file detailed)
This amendment was adopted in the National Assembly, but will be submitted to the Senate, and can only be effective, after the final vote of the social security financing law 2019!
Therefore, the premature announcements made, having disturbed the entrepreneurs, must be complete so that everyone can understand the issues and the measures to be taken ...
When the 2019 social security funding law is finally adopted, the CCISM will make a clear and precise text explanation on this subject, so that companies can decide.
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