MIL OSI Translation. Government of the Republic of France statements from English to French –
Friday, October 5 at the latest
Employers with less than 50 employees:
– for August salaries paid between 11 and 30 September 2018 (if payment of remuneration between 11 and end of month M 1 already in force on 24/11/2016 and no option for quarterly payment
Payment :
– social security contributions
– generalized social contribution (CSG) and social debt repayment contribution (CRDS)
– solidarity-autonomy contribution
– contribution to the National Housing Fund (Fnal)
– unemployment insurance contribution and AGS (contribution to the wage guarantee scheme)
– contribution to social dialogue
or
MSA (for agricultural employers)
Employers with at least 50 employees
and not practicing payroll shifting
Nominative Social Declaration (DSN)
Net-entreprises.fr (for employers of the general scheme)
MSA (for agricultural plan employers)
– social security contributions
– generalized social contribution (CSG) and social debt repayment contribution (CRDS)
– solidarity-autonomy contribution
– contribution to the National Housing Fund (Fnal)
– unemployment insurance contribution and AGS (contribution to the wage guarantee scheme)
– contribution to social dialogue
Urssaf (for employers of the general scheme)
or
MSA (for agricultural plan employers)
Sunday, October 15 at the latest
Nominative Social Declaration (DSN)
Net-entreprises.fr (for employers of the general scheme)
MSA (for agricultural plan employers)
Employers with less than 50 employees:
– for July-August-September wages paid by employers with less than 11 employees who opted for the quarterly payment;
– for September wages paid in September or October by other employers with less than 50 employees (except for payment of wages between 11 and 31 October according to a practice already in force on 24/11/2016 or option for payment quarterly)
Payment :
– social security contributions
– generalized social contribution (CSG) and social debt repayment contribution (CRDS)
– solidarity-autonomy contribution
– contribution to the National Housing Fund (Fnal)
– unemployment insurance contribution and AGS (contribution to the wage guarantee scheme)
– contribution to social dialogue
Urssaf (for employers of the general scheme)
or
MSA (for agricultural plan employers)
Employers with at least 50 employees
and practicing payroll shifting
> for the general scheme:
in respect of September wages paid in October (except payment of remuneration between 11 and 31 October according to a practice already in force on 24/11/2016
> for the agricultural regime:
in respect of September wages paid in October (except payment of remuneration between 21 and 31 October according to a practice already in force on 24/11/2016
Nominative Social Declaration (DSN)
Net-entreprises.fr (for employers of the general scheme)
MSA (for agricultural plan employers)
Payment :
– social security contributions
– generalized social contribution (CSG) and social debt repayment contribution (CRDS)
– solidarity-autonomy contribution
– contribution to the National Housing Fund (Fnal)
– unemployment insurance contribution and AGS (contribution to the wage guarantee scheme)
– contribution to social dialogue
Urssaf (for employers of the general scheme)
or
MSA (for agricultural plan employers)
Thursday 18 October at the latest
Employers with at least 50 employees:
in respect of September wages paid between 11 and 20 October (if payment of wages between 11 and 20 of the month M 1 already in force on 24/11/2016)
Payment :
– social security contributions
– generalized social contribution (CSG) and social debt repayment contribution (CRDS)
– solidarity-autonomy contribution
– contribution to the National Housing Fund (Fnal)
– unemployment insurance contribution and AGS (contribution to the wage guarantee scheme)
– contribution to social dialogue
Urssaf (for employers of the general scheme)
Thursday 25 October at the latest
Employers with up to 9 employees:
for salaries paid in September (employers opting for the monthly payment) or wages paid in July-August-September (other employers)
Payment of supplementary pension contributions
Employers with more than 9 employees:
in respect of salaries paid in September
Payment of supplementary pension contributions
Wednesday 31 October at the latest
Employers with at least 50 employees:
in respect of September wages paid between 21 and 31 October (if payment of wages between the 21st and the end of the month M 1 already in force on 24/11/2016)
Payment :
– social security contributions
– generalized social contribution (CSG) and social debt repayment contribution (CRDS)
– solidarity-autonomy contribution
– contribution to the National Housing Fund (Fnal)
– unemployment insurance contribution and AGS (contribution to the wage guarantee scheme)
– contribution to social dialogue
Urssaf (for employers of the general scheme)
or
MSA (for agricultural plan employers)
Micro-entrepreneurs:
subject to the micro-social scheme and having opted for the quarterly payment of their declaration of turnover or revenues for the 3rd quarter of 2018
Payment :
– sickness-maternity contributions
– Family allowances
– generalized social contribution (CSG) and social debt repayment contribution (CRDS)
– basic and supplementary pension
– disability-death
Employers of house employees:
unless using the universal service-employment check, the employment plan or the pre-calculation of contributions by Urssaf
Payment :
Quarterly nominative social statement
and 3rd quarter contributions:
– social security contributions
– unemployment contributions
– supplementary pension and provident contributions
– participation-training
– solidarity-autonomy contributions
– contribution to the National Housing Fund (Fnal)
– social dialogue
– generalized social contribution (CSG) and social debt repayment contribution (CRDS)
EDITOR’S NOTE: This article is a translation. Please forgive us should the grammar and/or sentence structure is not be perfect.