URSSAF and wage portage
Allowing you to benefit from maximum autonomy without giving up the social benefits of employment, wage portage has something to appeal to. The growing enthusiasm for wage portage contracts is explained in particular by the many advantages it provides to the employees carried. Among these advantages, administrative management with the URSSAF stands out.
In addition to having excellent social protection, wage portage consultants do not have to worry about the administrative management of their carrying activity. It is up to the wage portage company to take care of the formalities such as the payment of contributions to the URSSAF. The supported employee can thus concentrate exclusively on the accomplishment of his missions.
But the supported freelancers are not the only ones to benefit from it. Client companies also have a lot to gain with wage portage. By entrusting all the legal and administrative procedures related to URSSAF to the umbrella company, they avoid certain problems. Before detailing all this, it is important to understand what exactly URSSAF is and its role.
What is the URSSAF and what is its usefulness in portage?
URSSAF is the acronym for Union de Recouvrement des Cotisations de Social security and family allowances. It is an organization private whose mission is to collect the various contributions benefits payable by employees and employers on behalf of social Security. Thus, by paying their URSSAF contributions, a employee of the wage portage company finances his social protection while contributing to his retirement and family allowances.
In wage portage, the freelance consultant does not have to worry administrative constraints and contributions. It will be at the umbrella company to pay social charges. Although these latter are deducted from the salary of the independent consultant, the The latter's contribution will remain proportional to his fees. In other words, the amount of the contribution depends solely on the number of business generated by the carried employee. In addition, wage portage allows employees carried to be sheltered from contributions sometimes excessive charges to which the self-employed are subject.
How does wage portage protect corporate clients from URSSAF risks?
The methods of intervention of the self-employed being regulated, companies using freelancers are not protected from URSSAF risks. These companies are exposed in particular to:
- the requalification of the subcontractor as an employee (L 8221-6 II Labor Code),
- an accusation of work concealed by a third party (article L8221-1, L8221-3 and L. 8221-5 Labor Code).
The use of a wage portage company makes it possible to avoid these risks. Indeed, all the administrative and legal procedures necessary are provided by the carrier company. And as as the employer of the carried employee, it belongs to the carrying company salary to pay social and employer contributions to URSSAF and not to the client company.
Furthermore, since all the management is outsourced, any risk URSSAF is ousted. Moreover, in the event of a dispute, it is up to the company to portage to manage any conflicts with the tax authorities. It is also good to know that wage portage has recently benefited from a recognition of the jurisprudence as to its character singular and its relations with the URSSAF.
How is the dispute between wage portage and URSSAF explained?
In wage portage, the payment of wages often takes time, especially if the services are provided over several months. In this case, it is not uncommon for client companies to pay only at the end of the mission. Pending full payment of sums due to the employees carried, the wage portage companies have set up a payment in two stages:
- the payment of an advance corresponding to the minimum wage provided for by the collective agreement according to the time worked during the month;
- payment of the balance after receipt of the entire invoice issued by the wage portage company.
URSSAF demanded the payment of contributions on these advances of remuneration. The problem is that the EPS did not have a sufficient cash to pay both these contributions and the paid employee fees. In 2019, the Tribunal de Grande Instan This rejected URSSAF's request.
It was decided that full payment of the invoice by the company customer is the only proof that the carried employee carried out the work. As a result, URSSAF is not entitled to immediately demand the payment of contributions relating to salary advances.
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