Social charges: exemption is possible but under certain conditions

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In her presentation last week of amendment number 1382 relating to the exemption from social security contributions for businesses in Saint Martin and Saint Barthélemy under the Social Security Financing Act (LFSS), the Minister Agnes Buzyn took a shortcut to explain the content of these new measures which creates confusion. Clarifications.

The LFSS mentions on the one hand that the abandonment can be partial but henceforth also total, on the other hand that it can be requested by "the employers of the general scheme and the agricultural scheme and the self-employed and farmers" at the provided that they "justify a drop in their major and lasting turnover directly attributable to exceptional weather events".

The contributor who wishes to benefit from the system must provide a certificate of his turnover, the model of which will be fixed by decree; abandonment will be granted only if the proof of a fall in turnover is "proven, significant and manifestly correlated to the consequences of the hurricane". (sources: www.soualigapost.com)

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