2009/12 - Mandatory unemployment enrollment

Immigration and Social Security in France

2009/12 - Mandatory unemployment enrollment

Mandatory unemployment enrollment for employees working for an employer whose business does not have any establishment in France and description of the penalties.

These businesses are, in principle, affiliated with the CNFE (national center for foreign firms) in Schiltigheim in the Bas-Rhin department. Circular No. 2009-21 of August 5, 2009 reiterates the obligations related to declarations and payments of legal or contractual contributions that the employer is required to pay for the employment of salaried personnel …”

Article L243-1-2 of the Social Security Code.

Late penalties

If contributions are not paid by their deadline, late penalties will be owed pursuant to article 50 of the general regulations. They are owed in accordance with the terms and conditions and the rates set by implementation agreement No. 23 of February 19, 2009:

“a late penalty of 10% of the amount of contributions not paid on the due dates. This penalty is applicable one time between the 1^st day following the deadline for the contributions and the last day of the 3^rd month following this same date. The penalty is owed for this quarterly period as determined, even if it is incomplete;
late penalties set at 2% per quarter as of the 1^st day of the 4^th month following the due date for contributions. These late penalties are calculated by quarter; they are owed for the entire quarter thus determined, even if it is incomplete” (Application Agreement No. 2, 1).

Penalties

Failure to produce the yearly adjustment declaration for the preceding fiscal year on January 31 results, in accordance with article 51 of the general regulations, in the application of a penalty for failure to return this document whose amount is set at 7.50 euros per employee and per month (Implementation Agreement No. 23, 2).

Pre-litigation and litigation

According to article 52 of the general regulations, "any lawsuit brought or legal proceedings instituted against an employer or its representative who fails in the performance of his or her obligations related to declarations or contributions must be preceded by official notice given by registered letter, return receipt requested, asking the person concerned to regularize his or her situation within fifteen days."

For advice or information, don’t hesitate to contact us: +33 [0]1 43 27 50 93 | This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Last Updated on Tuesday, 22 December 2009 16:44

PRIVATE ACCESS

TRAINING

PRESENTATIONS

PARTNERSHIPS