Your URSSAF/CGSS has automatically postponed your personal social security contributions since 20 March 2020. It will also postpone the instalments due in August.
Normal payment will resume from September if you pay monthly, from November if you pay quarterly.
In order to avoid the amounts of the instalments you will be asked to pay being too high, due to those which were postponed since March 2020, your URSSAF/CGSS has estimated your 2020 income to reduce these amounts.
This estimated 2020 income corresponds to 50% of the income used to calculate your 2020 provisional contributions.
Depending on your situation
As a matter of priority, this involves :
- Your estimated 2020 income, if you have already made a 2020 income estimate,
- Your real income 2019
- Your estimated income 2019
- Your real income 2018.
This operation is already visible on your online account. You will receive a new instalment schedule and an associated information flyer very soon.
If you do not take any action :
This estimated income will be used as the basis for your contribution deadlines between September and December 2020;
If your actual income in 2020 differs from this estimate, the difference will be regularised in 2021, either to reimburse you or to ask you to pay the difference.
If the income estimated for 2020 by your URSSAF/CGSS is not suitable for you:
We invite you to make a new online estimate yourself, (My contributions, Practical information sheet), as soon as possible and no later than 3 weeks before your next due date.
You can :
- either declare a higher estimated income if you are not affected by a drop in turnover. This will enable you to avoid an overly large income adjustment in 2021;
- or declare a lower estimated income than that estimated by your URSSAF/CGSS.
In the context of the right to make a mistake, we would point out that even if your estimated income was lower than the actual 2020 income that you will declare in 2021, no penalty will be applied to you.
You should know that :
If you have declared your actual income for 2019, from now on, your payment schedule will also take this into account when calculating your regularisation for 2019.
Otherwise, you must file your DSI 2019 income tax return on the website; net-entreprises.fr ,as soon as possible.
The latest Finance Act provides that, if you encounter difficulties in paying your contribution instalments, your URSSAF will propose payment schedules of up to 36 months automatically, as soon as an overdue payment has been noted.
In addition, the same law provides for exemptions from social security contributions, or debt remission, for entrepreneurs in certain sectors that have been particularly affected by the crisis, or who have experienced a significant drop in turnover.
We will soon inform you on how you can benefit from these measures.