The company must pay the C3S when it meets the following conditions:

• She makes a turnover excl. tax greater than €19 million.
• It exists at 1^er January of the year. The C3S is not due in the year of its creation.

Guadeloupe, Martinique, French Guiana and Reunion fall within the scope of application of the C3S.

The following companies are affected by C3S:

• Limited company (SA), Simplified share business (SAS), business of Private Practice (SELAFA)
• General Partnership (SNC)
• Limited liability company (SARL), business of Private Practice with Limited Liability (SELARL)
• Limited Partnership (SCA) and Limited Partnership (SCS), businesses of liberal practice in limited partnership by shares (SELCA)
• European business (SE)
• Legal persons governed by public law
• Economic Interest Groupings (EIG)
• Public Interest Grouping (PIG) subject to VAT: titleContent
• European Economic Interest Grouping (EEIG) for business carried out in France or in the overseas departments
• Company or business of insurance, capitalization and reinsurance
• Credit institution and funding business
• Some cooperative businesses

The basis of calculation (or base) of the C3S shall be the addition of the following:

• Amounts taxable at VAT: titleContent
• Amounts falling within the scope of application of VAT but which are exempt from it (lines A1, E1, E2 and F2 of VAT declaration A-3310-CA3).

The rate of the C3S is 0.16% of turnover.

The calculation of the C3S is as follows: (HVAC: titleContent - 19 million ) x 0.16%

The C3S is covered by the Urssaf Provence-Alpes-Côte d'Azur (PACA).

A company whose turnover before tax in the previous year is greater than €19 million must declare and pay online the C3S using the services of the site www.net-entreprises.fr.

If the company is not registered on this site, it must complete the registration process at net-companies.fr. Registration is finalized when the company receives a posting email his email address. This formality is free and does not have to be renewed.

Once the registration on the website net-companies.fr, the company must perform the following 2 operations:

• Declare the C3S : you must click on the "C3S" keypad, complete the declaration and send it in a dematerialized way. The C3S declaration shall, in principle, be pre-filled from the information provided in the VAT declaration No. 3310-CA3 transmitted by the tax authority to the Urssaf PACA. It shall be carried out before 15 May. Only the obtaining of a valid acknowledgement of receipt that the C3S declaration has been made.
• Pay before 15 may of each year on the website net-companies.fr. The display of the acknowledgement of receipt of payment is tantamount to confirmation that the payment order has actually been taken into account.

Declare and pay the C3S (Social Solidarity Contribution of businesses)

A company that does not declare or pay the C3S of dematerialized way must pay a surcharge of 0.2% the amount of the C3S due.

For more details on how to register and changes occurring in the company, you can consult the Urssaf leaflet.

In case of late declaration of turnover, the company must pay an increase up to 10% of the contributions due.

In case of late payment, the company must also pay a surcharge of 10% of the contribution due. This increase may be increased by a further increase of 4.8% by year late or fraction of year late.

In the absence of a declaration of turnover, the Urssaf automatically fixes the turnover (this is referred to as taxation of its own motion). This is based on the information available to it or on the annual accounts published by the company.