{"id":4296,"date":"2015-07-07T10:09:37","date_gmt":"2015-07-07T08:09:37","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=4296"},"modified":"2015-07-07T10:09:37","modified_gmt":"2015-07-07T08:09:37","slug":"cotisations-atmp-trop-verse","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2015\/07\/07\/cotisations-atmp-trop-verse\/","title":{"rendered":"Cotisations AT\/MP : trop vers\u00e9"},"content":{"rendered":"<p>L\u2019employeur dispose de 3 ans pour <strong>demander le remboursement d\u2019un \u00ab\u00a0trop vers\u00e9\u00a0\u00bb de <a href=\"http:\/\/www.gereso.com\/formations\/paie\/formation-cotisations-sociales\">cotisations de s\u00e9curit\u00e9 sociale<\/a><\/strong>. <em><br \/>\n<a href=\"http:\/\/rfpaye.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006073189&amp;numero=L243-6&amp;idspad=LEGIARTI000029962138\" target=\"_blank\" rel=\"nofollow\">Art. L. 243-6<\/a> du code de la s\u00e9curit\u00e9 sociale<\/em><\/p>\n<p>Depuis le 1<sup>er<\/sup> janvier 2015, lorsque l\u2019obligation de rembourser l\u2019employeur d\u2019un trop vers\u00e9 de cotisations na\u00eet d\u2019une rectification d\u2019une CARSAT,<strong> la demande de remboursement des cotisations<\/strong> peut d\u00e9sormais porter sur l\u2019ensemble de la p\u00e9riode au titre de laquelle les taux sont rectifi\u00e9s.<br \/>\n<em><a href=\"http:\/\/rfpaye.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006073189&amp;numero=L243-6&amp;idspad=LEGIARTI000029962138\" target=\"_blank\" rel=\"nofollow\">Art. L. 243-6<\/a> modifi\u00e9 du code de la s\u00e9curit\u00e9 sociale. Art. 27 de la Loi <a href=\"http:\/\/rfpaye.grouperf.com\/lien_spad\/?base=JORF&amp;orig=REVUE_RF_FH&amp;date=2014-12-22&amp;numero=2014-1554%20&amp;etat_initial=JORFTEXT000029953502&amp;etat_maj=LEGITEXT000029954521\" target=\"_blank\" rel=\"nofollow\">Art. L. 243-6<\/a>du 22 d\u00e9cembre 2014 de financement de la s\u00e9curit\u00e9 sociale<\/em><\/p>\n<p>L\u2019ACOSS vient de publier une lettre\u00a0<strong>circulaire\u00a0relative\u00a0aux\u00a0r\u00e8gles\u00a0applicables\u00a0\u00e0 la\u00a0prescription\u00a0des\u00a0demandes de remboursement des cotisations<\/strong> AT\/MP ind\u00fbment vers\u00e9es.<\/p>\n<p>Ainsi, \u00e0 r\u00e9ception de la d\u00e9cision faisant courir la prescription de la demande, l\u2019employeur dispose d\u2019un d\u00e9lai de 3 ans pour <strong>demander \u00e0 son organisme de recouvrement le remboursement de ces cotisations indues<\/strong>. Pass\u00e9 ce d\u00e9lai, la demande de remboursement est prescrite.<\/p>\n<p>Si la demande est pr\u00e9sent\u00e9e dans les d\u00e9lais, l\u2019employeur peut se faire rembourser au titre de l\u2019int\u00e9gralit\u00e9 des p\u00e9riodes rectifi\u00e9es. En pratique, lorsqu\u2019une CARSAT rectifie le taux de cotisations AT\/MP en faveur d\u2019un employeur (en application d\u2019une d\u00e9cision d\u2019un organisme de s\u00e9curit\u00e9 sociale ou d\u2019un jugement devenu d\u00e9finitif), l\u2019URSSAF doit proc\u00e9der au remboursement de la totalit\u00e9 des p\u00e9riodes faisant l\u2019objet du taux rectifi\u00e9, d\u00e8s lors que l\u2019employeur a bien form\u00e9 sa demande dans les 3 ans \u00e0 compter de la notification de la d\u00e9cision.<br \/>\n<em>Lettre-circ. ACOSS <a href=\"http:\/\/rfpaye.grouperf.com\/lien_robot\/index.php?id=2005\" target=\"_blank\" rel=\"nofollow\">Art. L. 243-6<\/a> du 15 juin 2015<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019employeur dispose de 3 ans pour demander le remboursement d\u2019un \u00ab\u00a0trop vers\u00e9\u00a0\u00bb de cotisations de s\u00e9curit\u00e9 sociale. Art. L. 243-6 du code de la s\u00e9curit\u00e9 sociale Depuis le 1er janvier 2015, lorsque l\u2019obligation de rembourser l\u2019employeur d\u2019un trop vers\u00e9 de cotisations na\u00eet d\u2019une rectification d\u2019une CARSAT, la demande de remboursement des cotisations peut d\u00e9sormais porter [&hellip;]<\/p>\n","protected":false},"author":41,"featured_media":3655,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,8],"tags":[426,706,707],"class_list":["post-4296","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-paie-et-administration-du-personnel","tag-cotisations-sociales","tag-prescription-des-demandes","tag-remboursement"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cotisations AT\/MP : trop vers\u00e9 - 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\/07\/07\/cotisations-atmp-trop-verse\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cotisations AT\/MP : trop vers\u00e9 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019employeur dispose de 3 ans pour demander le remboursement d\u2019un \u00ab\u00a0trop vers\u00e9\u00a0\u00bb de cotisations de s\u00e9curit\u00e9 sociale. Art. L. 243-6 du code de la s\u00e9curit\u00e9 sociale Depuis le 1er janvier 2015, lorsque l\u2019obligation de rembourser l\u2019employeur d\u2019un trop vers\u00e9 de cotisations na\u00eet d\u2019une rectification d\u2019une CARSAT, la demande de remboursement des cotisations peut d\u00e9sormais porter [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2015\/07\/07\/cotisations-atmp-trop-verse\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2015-07-07T08:09:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2014\/10\/capital-humain-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"530\" \/>\n\t<meta property=\"og:image:height\" content=\"288\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alain Fauvaud\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/07\/07\/cotisations-atmp-trop-verse\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2015\/07\/07\/cotisations-atmp-trop-verse\/\",\"name\":\"Cotisations AT\/MP : trop vers\u00e9 - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/07\/07\/cotisations-atmp-trop-verse\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/07\/07\/cotisations-atmp-trop-verse\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2014\/10\/capital-humain-1.jpg\",\"datePublished\":\"2015-07-07T08:09:37+00:00\",\"dateModified\":\"2015-07-07T08:09:37+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/8cfe2bc2e2ec9757f66e9dbe654155d6\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/07\/07\/cotisations-atmp-trop-verse\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2015\/07\/07\/cotisations-atmp-trop-verse\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/07\/07\/cotisations-atmp-trop-verse\/#primaryimage\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2014\/10\/capital-humain-1.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2014\/10\/capital-humain-1.jpg\",\"width\":530,\"height\":288},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2015\/07\/07\/cotisations-atmp-trop-verse\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cotisations AT\/MP : trop vers\u00e9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/8cfe2bc2e2ec9757f66e9dbe654155d6\",\"name\":\"Alain Fauvaud\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2015\/07\/alain-fauvaud-1.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2015\/07\/alain-fauvaud-1.jpg\",\"caption\":\"Alain Fauvaud\"},\"description\":\"Alain FAUVAUD est consultant formateur en Paie et Ressources Humaines. 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