Request a remittance of late payment surcharges from the Urssaf

Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

When a company pays its social security contributions late, it has to pay late surcharges. If the company is experiencing financial difficulties, it can request a remission of these increases from the Urssaf as well as payment deadlines.

For more information, you can consult our fact sheet on the request for payment deadlines to the Urssaf.

Where a company fails to pay its social security contributions or pays them only in part by the due date, it is subject to late payment increases from 1er overrun day.

The amount of the late payment surcharges shall be equal to 5% the amount of social contributions and contributions that were not paid on time.

In addition to the initial late payment increases, a further increase of 0.2% the amount of contributions due, per month or fraction of a month, may be applied. This is deducted from the due date of the contributions and contributions when the company has not regularized its non-payment.

The final calculation of the additional late payment increases shall be made after the full payment of the contributions due.

To be able to benefit from a delivery of late mark-ups, the company must fulfill certain conditions. These vary depending on whether the company has paid the social contributions and contributions to which the increases relate on its own initiative or whether it has paid them within a time limit.

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Spontaneous payment

Payment within 30 days

Late payment surcharges shall not apply if the company which has paid social security contributions within 30 days of the payment deadline fulfills the following conditions:

  • She has not been late in paying her social security contributions in the last 24 months
  • It has complied with its reporting obligations
  • The amount of late payment mark-ups that should be applied is less than €4,005.

This case of non-application of the late surcharges is also called the right to error. The company may not benefit from it where it has been subject to an increase or a penalty for one of the following reasons:

  • Abuse of rights
  • Lack of compliance
  • Concealed Work
  • Obstacle to control.

FYI  

In the context of company control: initial late payment surcharges shall not apply if the amount of the adjustment is less than €4,005. The rate of the additional surcharge shall be reduced by 0.2% à 0.1% if the company pays the amount of the adjustment within 30 days of the formal notice.

Payment after 30 days

If the company pays its contributions after 30 days from the payment deadline, it may ask the Urssaf to grant it a total or partial remission of its late payment surcharges.

It must fulfill all of the following conditions:

  • Have applied for remission of the late payment mark-up by means of a ex gratia to the Director of the Urssaf
  • Justify the request for a rebate by stating the reasons why it has not paid its social security contributions on time (for example, the largest customer has not yet paid its invoices).

Warning  

In case of ex officio taxation, the company must also meet the following two conditions:

  • Have paid this tax in full (lump sum)
  • Have provided his missing statement.

Obtaining payment deadlines

Where the company has subscribed to a plan to get payment deadlines to Urssaf within 30 days of the deadline for payment of its social security contributions, late payment increases shall not be applied if it meets the following conditions:

  • She has not been late in paying her social security contributions in the past 24 months
  • It has complied with its reporting obligations
  • The amount of late payment mark-ups that should be applied is less than €4,005.

Online on the company space

The company can make its request for remission on its online space on the Urssaf website.

Once the request has been made, the company must validate the summary of its request before sending to the Urssaf.

Connect to your Urssaf space

The Urssaf sends a response to the company in the 48 hours following his request:

  • If the file is complete: the company receives the Urssaf decision (total surrender, partial surrender, refusal, etc.).
  • If the dossier is incomplete: the company receives a request containing the additional elements to be provided.
By phone or mail
Who shall I contact

The Urssaf sends a response to the company in the 15 days following his request:

  • If the file is complete: the company receives the Urssaf decision (total surrender, partial surrender, refusal, etc.).
  • If the dossier is incomplete: the company receives a request containing the additional elements to be provided.

Who can help me?

The public service accompanying companies

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