Actualités comptables
Coronavirus (COVID-19) : des nouveautés concernant la durée des plans d’apurement

Coronavirus (COVID-19) : des nouveautés concernant la durée des plans d’apurement

Publiée le mercredi 08 décembre 2021 à 05h51 dans Actu Sociale

Afin de faire face aux difficultés de trésorerie des entreprises liées à la crise sanitaire, des plans d’apurement des cotisations et contributions sociales ont pu être accordés par l’Urssaf. Pour quelle durée ?


Plan d’apurement : 3 ou 5 ans ?

Pour rappel, il était prévu que les plans d’apurement des cotisations et contributions sociales accordés par l’Urssaf dans le cadre de la crise sanitaire ne pouvaient excéder 3 ans.

Toutefois, une exception était prévue pour les entreprises de Saint Martin et de Saint Barthélemy qui bénéficiaient déjà d’un plan d’apurement et pour lesquels la durée du plan pouvait être portée à 5 ans.

Désormais, le Gouvernement ajoute à la liste des personnes pouvant bénéficier de cette durée de 5 ans :

  • les employeurs, les travailleurs indépendants et les travailleurs non-salariés agricoles relevant des secteurs S1 et S1 bis ;
  • les entreprises situées dans les départements et collectivités de la Guadeloupe, de la Guyane, de la Martinique, de Mayotte et de La Réunion.

Source : Décret n° 2021-1579 du 6 décembre 2021 modifiant le décret n° 2021-316 du 25 mars 2021 relatif aux dispositifs de plans d'apurement et de remises partielles des dettes de cotisations et contributions sociales constituées dans le cadre de la crise sanitaire

Coronavirus (COVID-19) : des nouveautés concernant la durée des plans d’apurement © Copyright WebLex - 2021

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