{"id":4176,"date":"2015-06-23T12:06:49","date_gmt":"2015-06-23T10:06:49","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=4176"},"modified":"2015-06-23T12:06:49","modified_gmt":"2015-06-23T10:06:49","slug":"controle-urssaf-precisions-sur-la-nouvelle-transaction-sociale","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2015\/06\/23\/controle-urssaf-precisions-sur-la-nouvelle-transaction-sociale\/","title":{"rendered":"Contr\u00f4le URSSAF\u00a0: pr\u00e9cisions sur la nouvelle transaction sociale\u00a0"},"content":{"rendered":"<h2>Un nouveau dispositif, appel\u00e9 \u00ab\u00a0<em>transaction sociale<\/em>\u00a0\u00bb<\/h2>\n<p><strong>Un nouveau dispositif, appel\u00e9 \u00ab\u00a0<em>transaction sociale<\/em>\u00a0\u00bb a \u00e9t\u00e9 introduit dans le Code de la s\u00e9curit\u00e9 sociale<\/strong> par la loi de financement de la s\u00e9curit\u00e9 sociale pour 2015 (<em>Loi\u00a0<\/em><em>2014-1554\u00a0du 22 d\u00e9cembre 2014, article 24, JO du 24, article L243-6-5 du Code de la s\u00e9curit\u00e9 sociale<\/em>). Le but \u00e9tant de signer\u00a0 une transaction avec son <a href=\"http:\/\/www.gereso.com\/formations\/paie\/formation-urssaf\">URSSAF <\/a>pour en finir avec une contestation d\u00e9j\u00e0 n\u00e9e ou de pr\u00e9venir une contestation \u00e0 na\u00eetre (<em>article 2044 du Code civil<\/em>).<\/p>\n<p>Ce m\u00e9canisme devrait pouvoir \u00eatre utilis\u00e9 au plus tard pour les transactions sign\u00e9es \u00e0 partir du 1<sup>er<\/sup> octobre 2015. Cependant, nous sommes encore en attente des<strong> d\u00e9crets d\u2019application<\/strong>. (<em>Loi\u00a0<\/em><em>2014-1554\u00a0du 22 d\u00e9cembre 2014, article 24-III B, JO du 24<\/em>).<\/p>\n<p>Dans une lettre &#8211; circulaire du 13\u00a0avril 2015 (<em>Lettre-circ. ACOSS 2015-19 du 13 avril 2015, \u00a7 6-4<\/em>), l\u2019ACOSS rappelle que \u00ab\u00a0<em>lorsque les sommes dues n\u2019ont pas un caract\u00e8re d\u00e9finitif, le directeur de l\u2019<strong>URSSAF<\/strong> peut conclure avec un cotisant une transaction, sauf en cas de travail<\/em> <em>dissimul\u00e9, ou lorsque le cotisant a mis en \u0153uvre des man\u0153uvres dilatoires visant \u00e0 nuire au bon d\u00e9roulement du contr\u00f4le<\/em>\u00a0\u00bb (<em>article L. 243-6-5, III du Code de la s\u00e9curit\u00e9 sociale<\/em>).<\/p>\n<h2>La transaction\u00a0sociale<\/h2>\n<p><strong>Cette transaction ne peut porter, pour une p\u00e9riode limit\u00e9e \u00e0 quatre ans, que sur\u00a0:<\/strong><\/p>\n<ul>\n<li>\u00ab le montant des majorations de retard et les p\u00e9nalit\u00e9s, notamment celles appliqu\u00e9es en cas de production tardive ou inexactitude des d\u00e9clarations obligatoires relatives aux cotisations et contributions sociales\u00a0;<\/li>\n<li>l\u2019\u00e9valuation d\u2019\u00e9l\u00e9ments d\u2019assiette des cotisations ou contributions dues relative aux avantages en nature, aux avantages en argent et aux frais professionnels, lorsque cette \u00e9valuation pr\u00e9sente une difficult\u00e9 particuli\u00e8re\u00a0;<\/li>\n<li>les montants des redressements calcul\u00e9s en application soit de m\u00e9thodes d\u2019\u00e9valuation par extrapolation, soit d\u2019une fixation forfaitaire du fait de l\u2019insuffisance ou du caract\u00e8re inexploitable des documents administratifs et comptables.\u00a0\u00bb<\/li>\n<\/ul>\n<p><em>Pour rappel, lorsqu\u2019une transaction est devenue d\u00e9finitive, les parties ne pourront plus engager aucune proc\u00e9dure contentieuse pour contester ce qui a fait l\u2019objet de la transaction. Cependant, la transaction pourra \u00eatre contest\u00e9 parce qu\u2019elle a \u00e9t\u00e9 \u00e9tablie \u00e0 partir de fausses pi\u00e8ces.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un nouveau dispositif, appel\u00e9 \u00ab\u00a0transaction sociale\u00a0\u00bb Un nouveau dispositif, appel\u00e9 \u00ab\u00a0transaction sociale\u00a0\u00bb a \u00e9t\u00e9 introduit dans le Code de la s\u00e9curit\u00e9 sociale par la loi de financement de la s\u00e9curit\u00e9 sociale pour 2015 (Loi\u00a02014-1554\u00a0du 22 d\u00e9cembre 2014, article 24, JO du 24, article L243-6-5 du Code de la s\u00e9curit\u00e9 sociale). Le but \u00e9tant de signer\u00a0 [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":2455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,8],"tags":[658,659,660,95],"class_list":["post-4176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-paie-et-administration-du-personnel","tag-decret-dapplication","tag-nouveau-dispositif","tag-transaction-sociale","tag-urssaf"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Contr\u00f4le URSSAF\u00a0: pr\u00e9cisions sur la nouvelle transaction sociale\u00a0 - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2015\/06\/23\/controle-urssaf-precisions-sur-la-nouvelle-transaction-sociale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le URSSAF\u00a0: pr\u00e9cisions sur la nouvelle transaction sociale\u00a0 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Un nouveau dispositif, appel\u00e9 \u00ab\u00a0transaction sociale\u00a0\u00bb Un nouveau dispositif, appel\u00e9 \u00ab\u00a0transaction sociale\u00a0\u00bb a \u00e9t\u00e9 introduit dans le Code de la s\u00e9curit\u00e9 sociale par la loi de financement de la s\u00e9curit\u00e9 sociale pour 2015 (Loi\u00a02014-1554\u00a0du 22 d\u00e9cembre 2014, article 24, JO du 24, article L243-6-5 du Code de la s\u00e9curit\u00e9 sociale). 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