The CGSS and the CCISM have been informing you for several months that social debt recovery campaigns are underway.
You must check on your DSN account that you have not received either a debt statement (valid as formal notice) or a social debt clearance plan.
If you have social debts (1) and you have not received anything, it is imperative that you report to the CGSS, to be able to benefit from the Social Debt Clearance Plans (2) or to answer the letters received by the CGSS on your DSN account.
Failure to have entered into a Debt Clearance Plan and to comply with it OR, failure to process the documents received by the CGSS, you may be deemed to have accepted the amounts claimed by the CGSS, and the CGSS will be entitled, without reaction on your part or compliance with the deadlines proposed in a debt clearance plan concluded, to proceed with a forced recovery of all your debts at once, on the basis of the contribution amounts recorded by the CGSS .
It is therefore IMPERATIVE to check the amounts of your social debts registered with the CGSS and to check your conclusion of a Debt Clearance Plan (and to respect it).
From the month of "October/November 2022", the CGSS will close its campaign for the "amicable" collection of social security contributions, through the Social Debt Clearance Plan (you will no longer benefit from the specific terms of these plans), and will be able to send formal notices, covering all of the social debts at once, for any contributor who has not come forward and/or who has not respected the proposed deadlines of the payment clearance plan social debt.
Good to know: Special notice to technicians, lawyers and accountants:
If in application of article L 244-3 of the social security code, the formal notice may concern the debts of the last 3 years and the current year, within the framework of the management of the COVID19 pandemic, the Government has provided in Article 25 (VII) of Law No. 2021-953 of July 19, 2021 on amending finances for 2021: "Any collection act that should have been issued by the collection bodies of the compulsory social security schemes or their delegates on a date between June 2, 2021 and June 30, 2022 can be validly issued within one year from this date.
From the promulgation of this law and until June 30, 2022, the organizations mentioned in the first paragraph of this VII may send contributors a document summarizing all their debts on the date of dispatch. This document specifies the cause, nature and amount of the sums owed by the contributor as well as the period to which they relate. The sending of this document, which carries, for the debts it mentions and which have never yet been the subject of collection, the same effects as those mentioned in article L 244-2 of the social security code, replaces the registered letter provided for in the same article L 244-2. By way of derogation also from said article L 244-2, this document invites the contributor to settle his debt either within the framework of the settlement plans concluded, where applicable, with these bodies, or, in particular in the absence of conclusion or compliance with such a plan or sending a formal notice, within three months of its receipt. This document, which mentions the means and deadlines for appeal, can be challenged according to the rules of common law, applicable to social security litigation”.
In clear terms:
For employers: the formal notice that may be received by an employer contributor may concern (1) the 2018-2019-2020-2021-2022 contributions, or (2) previous years, if this contributor had received formal notices for previous years , not contested.
For the self-employed, these deadlines are counted from June 30 of the year following the year for which the contributions are due: therefore, the formal notice may concern the 2017-2018-2019-2020-2021 contributions.
You must therefore worry about your situation with regard to your social debts, with the CGSS and/or contact your usual counsel.
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