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Covid-19: Clearance plans and partial debt remission

Clearance plans and partial debt remission

In order to accompany you through this complicated period, we would like to explain to you the essential points of Decree No. 2021-316 of 25 March 2021 relating to the arrangements for settlement plans and partial remissions of debts for social security contributions constituted in the context of the Covid-19 health crisis. This decree, which you will find here, is applicable since 26 March 2021.

The public concerned is: private sector employers, self-employed workers (TNS) and self-employed agricultural workers.

> Payment plans

These can be concluded between employers and the social security organisation if the contributor :

  • Owes at least €1,200 to the tax authorities and social security bodies as of March 2021;
  • Does not have any debt (contributions and late penalties) before March 2020;
  • Is not subject to a collective procedure as provided for in articles L.620-1, L.631-1 and L.640-1 of the French Commercial Code.
Concerning the duration of the settlement plans for private sector employers, TNS and agricultural self-employed workers:
  • For claims prior to 15/03/2020, for which an enforceable title has been issued, a separate settlement plan may be concluded. This settlement plan may also take into account claims due from 01/01/2021 until the last day of the month following the end of the state of health emergency.
  • Clearance plans can be spread over a maximum of 3 years.

> Partial remission of debts

They concern employers in the private sector, TNS and self-employed farmers, provided that they :
  • Are up to date with their reporting obligations;
  • Have suffered a drop in turnover of at least 50% during the period from 01/02/2020 to 31/05/2020 or during the period from 15/03/20 to 15/05/2020 compared to the same period in 2019 * ;
  • Attest to particular economic difficulties that make it impossible to meet the deadlines of the above-mentioned repayment plan;
  • Attest that they have requested a payment plan or debt remission from their creditors.

The application will be made via a dematerialised form made available by the URSSAF and MSA (all supporting documents must be kept for subsequent verification by the organisations).


* The decrease in turnover mentioned above is equal to the difference :

  • Cumulative turnover achieved during the same period in 2019
  • Average monthly turnover in 2019 reduced to 4 or 2 months according to the choice made above
  • For companies created between 01/02/2019 and 01/01/2020, the average monthly turnover over the period between the date of creation and 31/01/2020 reduced to 4 or 2 months according to the choice provided above
  • For natural or legal persons (for the manager) having benefited from a sickness, work accident or maternity leave between 01/02/2019 and 31/05/2019 in relation to the average monthly turnover over the period between 31/05/2019 and 31/01/2020 assessed over 4 or 2 months according to the choice provided above
  • For companies created after 01/01/2020 and before 10/03/2020, the loss of turnover is defined as the difference between the turnover achieved between 15/03/2020 and 15/05/2020 and the turnover achieved between the date of creation and 15/03/2020, averaged over 2 months.


Please note that when applying for the rebate:

  • Employers must be up-to-date with their employee contributions;
  • For self-employed workers, the remission will relate to the sums still owed in respect of contributions for 2020.
The collection body (URSSAF, MSA) will decide within 2 months of the request whether to grant the remission and its amount, depending on the information provided by the declarant. When granted, the partial remission is calculated and charged against the amount of the eligible debt outstanding at the time of the request. It will only be definitively acquired at the end of the plan and if all the amounts not covered by the remission have been paid.

For private sector employers:

Clearance plans and partial debt remission - For private sector employers

For all self-employed workers:

Clearance plans and partial debt remission - For self-employed workers

If you have any further questions, please do not hesitate to contact us

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