Comme les mois précédents, l’Urssaf permet un report des cotisations sociales normalement dues en avril pour les cabinets œuvrant dans les secteurs d’activité les plus touchés.
Pour les employeurs
Les cabinets doivent effectuer leur déclaration sociale nominative le 6 ou 15 avril, selon leur effectif.
Les cabinets qui « connaissent une fermeture ou une restriction directe ou indirecte de leur activité du fait des mesures décidées par les pouvoirs publics » peuvent reporter, en totalité ou en partie, le paiement des cotisations et contributions sociales (incluant les cotisations de retraite complémentaire) normalement dues à ces échéances. Un report qui concerne aussi bien les cotisations à la charge de l’employeur que celles dues par le salarié.
Attention : ce report est soumis à une demande préalable effectuée par le cabinet via son espace personnel du site de l’Urssaf. Cette demande étant considérée comme acceptée en l’absence de réponse de l’Urssaf dans les 48 heures.
Les cotisations non payées sont automatiquement reportées sans pénalité ni majoration de retard. L’Urssaf contactera ensuite les cabinets pour définir un plan d’apurement de leurs dettes pouvant s’étaler sur 36 mois.
Pour les non-salariés
Le prélèvement de l’échéance du 5 ou du 20 avril due par les professionnels libéraux pour leurs cotisations sociales personnelles sera effectué dans les conditions habituelles.
Cependant, par exception, ce prélèvement sera automatiquement suspendu, sans pénalité ni majoration de retard, pour les professionnels libéraux dont l’activité principale relève des secteurs les plus touchés par la crise, soit :
– les secteurs du tourisme, de l’hôtellerie, de la restauration, du sport, de la culture, du transport aérien, de l’événementiel (guides conférenciers, activités photographiques, traducteurs-interprètes, enseignement culturel, enseignement de disciplines sportives et d’activités de loisirs…) ;
– les secteurs « connexes » dont l’activité dépend fortement de celles des secteurs précités (conseil en relations publiques et communication, garde d’animaux de compagnie, correspondants locaux de presse…).
À noter : les professionnels libéraux qui relèvent de ces secteurs et qui le souhaitent peuvent régler tout ou partie de leurs cotisations par virement ou par chèque.
Enfin, les professionnels libéraux qui ne relèvent pas de ces secteurs et qui rencontrent des difficultés peuvent ajuster leur échéancier en réestimant leur revenu à la baisse ou bien demander un délai de paiement à leur Urssaf.
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