Maître Raymond AUTEVILLE

Avocat au barreau de La Martinique

Avocat titulaire d'un certificat de spécialisation en Droit immobilier

Compétences : Droit immobilier, Droit des assurances, Droit de la famille, des personnes et de leur patrimoine, Droit du dommage corporel, Droit de la santé, Droit commercial, des affaires et de la concurrence, Droit du crédit et de la consommation, Mesures conservatoires, Droit du travail et social, Urbanisme, Procédure civile, Procédure d'appel, Droit pénal

Barreau : Martinique

Adresse : 51 rue Lazare CARNOT 97200 FORT DE FRANCE

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Publié le 10/05/2020

CORONAVIRUS - RECONDUCTION DU REPORT DES COTISATIONS ET CONTRIBUTIONS SOCIALES POUR LE MOIS DE MAI.

Evènement/Actualité institutionnelle

Par Me Raymond AUTEVILLE

CORONAVIRUS - RECONDUCTION DU REPORT DES COTISATIONS ET CONTRIBUTIONS SOCIALES POUR LE MOIS DE MAI.

Pour les échéances des 5 et 15 mai, les employeurs de droit privé dans l'incapacité de payer leurs cotisations et contributions pourront en reporter le paiement. Aucune demande préalable n'est nécessaire pour les entreprises de moins de 5 000 salariés. Pour les entreprises de 5 000 salariés et plus, les possibilités de reports seront accordées sur demande, après échange préalable avec l'organisme de recouvrement, et en priorité à celles qui n'auraient pas bénéficié d'un prêt garanti par l'État. Pour ces entreprises, les demandes de report des échéances fiscales et sociales sont désormais soumises au non-versement de dividendes et au non-rachat d'actions entre le 27 mars et le 31 décembre 2020. S'ajoute désormais également la condition de ne pas avoir son siège ou une de ses filiales dans un État ou territoire non-coopératif en matière fiscale ;

Les prélèvements prévus les 5 et 20 mai seront de nouveau automatiquement reportés pour les travailleurs indépendants mensualisés. L'échéance du 5 mai pour les travailleurs indépendants s'acquittant trimestriellement de leurs cotisations est également reportée ;

Les micro-entrepreneurs pourront également ajuster leur paiement du 31 mai 2020.

Les mêmes modalités de report sont applicables pour les employeurs et exploitants du régime agricole en mai, ainsi que pour la totalité des employeurs en paiement mensuel qui acquittent les cotisations de retraite complémentaire le 25 mai 2020.

La contribution sociale de solidarité des sociétés dues au 15 mai prochain par les entreprises dont le chiffre d'affaires 2019 est supérieur à 19 M€ n'est pas éligible au dispositif de report des cotisations.

Les modalités de règlement des cotisations reportées seront prochainement définies afin de prévoir des modalités de remboursement aux organismes de sécurité sociale compatibles avec la reprise d'activité des entreprises. (La Semaine Juridique Edition Générale n° 19, 11 Mai 2020, 585)