{"id":10967,"date":"2020-07-13T14:00:00","date_gmt":"2020-07-13T12:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2020\/07\/13\/reporter-les-cotisations-agirc-arrco-dues-en-juillet\/"},"modified":"2020-09-11T12:02:29","modified_gmt":"2020-09-11T10:02:29","slug":"reporter-les-cotisations-agirc-arrco-dues-en-juillet","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2020\/07\/13\/reporter-les-cotisations-agirc-arrco-dues-en-juillet\/","title":{"rendered":"Reporter les cotisations Agirc-Arrco dues en juillet"},"content":{"rendered":"

Comme les mois pr\u00e9c\u00e9dents, les employeurs qui, en raison de la crise \u00e9conomique li\u00e9e \u00e0 l\u2019\u00e9pid\u00e9mie de Covid-19, sont confront\u00e9s \u00e0 d\u2019importantes difficult\u00e9s de tr\u00e9sorerie peuvent reporter le paiement des cotisations de retraite compl\u00e9mentaire Agirc-Arrco pr\u00e9lev\u00e9es sur les r\u00e9mun\u00e9rations de leurs salari\u00e9s et dues au plus tard le\u00a025\u00a0juillet.<\/p>\n

Mais attention, en juillet, le report ne concerne que les cotisations qui sont \u00e0 la charge de l\u2019employeur. Autrement dit, les cotisations \u00e0 la charge des salari\u00e9s doivent \u00eatre vers\u00e9es au plus tard le\u00a025\u00a0juillet.<\/p>\n

Par ailleurs, les employeurs doivent faire une demande pr\u00e9alable de report via le formulaire d\u00e9di\u00e9 disponible dans leur espace en ligne sur le site de l\u2019Urssaf<\/a>.<\/p>\n

\n \u00c0 savoir :<\/span> l\u2019Agirc-Arrco peut contacter l\u2019entreprise pour lui demander de justifier sa 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. Toute demande non justifi\u00e9e sera refus\u00e9e.<\/p>\n

Si la demande de l\u2019employeur est accept\u00e9e, celui-ci peut reporter le paiement des cotisations patronales de retraite compl\u00e9mentaire dues normalement pour le\u00a025\u00a0juillet\u00a0:
– soit en modulant le montant du paiement Sepa au sein de la d\u00e9claration sociale nominative (DSN)\u00a0;
– soit en adaptant le montant du r\u00e8glement (si les cotisations sont acquitt\u00e9es hors DSN).<\/p>\n

Les Echos Publishing 2020<\/p>\n","protected":false},"excerpt":{"rendered":"

Les entreprises qui rencontrent d\u2019importantes difficult\u00e9s financi\u00e8res peuvent diff\u00e9rer le paiement des cotisations de retraite compl\u00e9mentaire dues sur les r\u00e9mun\u00e9rations de leurs salari\u00e9s.<\/p>\n","protected":false},"author":5,"featured_media":10968,"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":[65],"class_list":["post-10967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autres","category-social","tag-covid","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/10967"}],"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=10967"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/10967\/revisions"}],"predecessor-version":[{"id":11000,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/10967\/revisions\/11000"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/10968"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=10967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=10967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=10967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}