{"id":10652,"date":"2020-06-04T14:00:00","date_gmt":"2020-06-04T12:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2020\/06\/04\/cotisations-agirc-arrco-comment-les-reporter\/"},"modified":"2020-07-14T12:02:09","modified_gmt":"2020-07-14T10:02:09","slug":"cotisations-agirc-arrco-comment-les-reporter","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2020\/06\/04\/cotisations-agirc-arrco-comment-les-reporter\/","title":{"rendered":"Cotisations Agirc-Arrco\u00a0: comment les reporter\u00a0?"},"content":{"rendered":"<p>Comme les mois pr\u00e9c\u00e9dents, les entreprises qui, en raison de l\u2019\u00e9pid\u00e9mie de Covid-19, sont confront\u00e9es \u00e0 d\u2019importantes difficult\u00e9s de tr\u00e9sorerie peuvent reporter le paiement des cotisations de retraite compl\u00e9mentaire (salariales et patronales) dues au plus tard le 25\u00a0juin \u00e0 l\u2019Agirc-Arrco.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision\u00a0:<\/span> le paiement peut \u00eatre report\u00e9 de 3\u00a0mois maximum, sans p\u00e9nalit\u00e9 ni majoration.<\/p>\n<p>Toutefois, d\u00e9sormais, les employeurs doivent en faire la demande pr\u00e9alable via <a href=\"https:\/\/mon.urssaf.fr\/liensprfd?urlsuivre=www.dcl.urssaf.fr\/messagerie\/RedirectionFromTeledep.action?action=DemReportEcheance&amp;choixCompte=1#\" target=\"_blank\" class=\"target-blank\" rel=\"noopener noreferrer\">le formulaire d\u00e9di\u00e9 disponible dans leur espace en ligne sur le site de l\u2019Urssaf<\/a>.<\/p>\n<p>Une fois la demande r\u00e9ceptionn\u00e9e, l\u2019Agirc-Arrco en \u00e9tudie le bien-fond\u00e9. \u00c0 ce titre, elle peut contacter l\u2019entreprise pour lui demander de justifier la demande de report. Certains \u00e9l\u00e9ments peuvent \u00eatre pris en compte dans l\u2019analyse de la demande comme le versement de dividendes ou le rachat d\u2019actions. Lorsque la demande de report est refus\u00e9e, l\u2019entreprise en est inform\u00e9e par l\u2019Agirc-Arrco.<\/p>\n<p>Si la demande n\u2019a pas fait l\u2019objet d\u2019un refus, l\u2019employeur peut donc reporter le paiement des cotisations sociales dues le 25\u00a0juin\u00a0:<br \/>&#8211;\u00a0soit en modulant le montant du paiement Sepa (0\u00a0\u20ac ou tout autre montant) au sein de la d\u00e9claration sociale nominative (DSN)\u00a0;<br \/>&#8211;\u00a0soit en adaptant le montant du r\u00e8glement (si les cotisations sont acquitt\u00e9es hors DSN) ou en s\u2019abstenant d\u2019effectuer tout r\u00e8glement.<\/p>\n<p>Les Echos Publishing 2020<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Agirc-Arrco permet \u00e0 nouveau aux entreprises qui rencontrent d\u2019importantes difficult\u00e9s financi\u00e8res de diff\u00e9rer le paiement des cotisations sociales.<\/p>\n","protected":false},"author":5,"featured_media":10653,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[51,39],"tags":[],"class_list":["post-10652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autres","category-social","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/10652"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=10652"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/10652\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/10653"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=10652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=10652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=10652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}