Contr\u00f4le URSSAF : tenir compte des observations | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La proc\u00e9dure du contr\u00f4le URSSAF engendre des majorations et p\u00e9nalit\u00e9s de retard que le contribuable ne doit pas n\u00e9gliger\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/controle-urssaf-la-note-salourdit-si-vous-ne-tenez-pas-compte-des-observations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le URSSAF : tenir compte des observations | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"La proc\u00e9dure du contr\u00f4le URSSAF engendre des majorations et p\u00e9nalit\u00e9s de retard que le contribuable ne doit pas n\u00e9gliger\" \/>\n<meta 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{"id":6934,"date":"2013-12-30T17:34:37","date_gmt":"2013-12-30T16:34:37","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=6934"},"modified":"2024-06-13T15:37:41","modified_gmt":"2024-06-13T13:37:41","slug":"controle-urssaf-la-note-salourdit-si-vous-ne-tenez-pas-compte-des-observations","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/controle-urssaf-la-note-salourdit-si-vous-ne-tenez-pas-compte-des-observations\/","title":{"rendered":"Contr\u00f4le URSSAF : tenir compte des observations"},"content":{"rendered":"

Le d\u00e9cret d\u2019application de la loi de financement de la S\u00e9curit\u00e9 sociale fixe la proc\u00e9dure applicable lors d\u2019un contr\u00f4le URSSAF<\/p>\n

pour travail dissimul\u00e9,<\/li>\n
ou pour l’absence de mise en conformit\u00e9 des observations faites.<\/li>\n<\/ul>\n
Valoxy, cabinet d’expertise comptable dans les Hauts-de-France, pr\u00e9sente dans cet article ce d\u00e9cret. Celui-ci change en effet la proc\u00e9dure de contr\u00f4le. Il am\u00e8ne des modifications dans les majorations et p\u00e9nalit\u00e9s de retard suite au redressement.<\/p>\n
\u00a0 $\"contr\u00f4le$ <\/p>\n
Cr\u00e9ation d\u2019une majoration pour absence de mise en conformit\u00e9<\/b><\/h2>\n
La loi a mis en place une majoration du montant du redressement fix\u00e9<\/p>\n
\n
dans le cas o\u00f9 les recommandations faites apr\u00e8s un contr\u00f4le URSSAF n\u2019auraient pas \u00e9t\u00e9 suivies,<\/li>\n
ou en cas de travail dissimul\u00e9.<\/li>\n<\/ul>\n
Elle a aussi modifi\u00e9 les mesures concernant la r\u00e9duction ou l\u2019annulation des r\u00e9ductions de cotisations sociales accord\u00e9es aux donneurs d\u2019ordre en cas de travail dissimul\u00e9 des sous-traitants, augmentant ainsi le risque pour les donneurs d\u2019ordre.<\/p>\n
L\u2019absence de mise en conformit\u00e9 apr\u00e8s un contr\u00f4le URSSAF<\/b><\/h2>\n
$\"le$ L\u2019administration fiscale pourra maintenant dresser un constat d\u2019absence de mise en conformit\u00e9 lorsqu\u2019un employeur n\u2019aura pas pris en compte les observations faites lors d\u2019un pr\u00e9c\u00e9dent contr\u00f4le. Cette mesure est valable<\/p>\n
\n
lorsque les observations ont donn\u00e9 lieu \u00e0 un redressement,<\/li>\n
mais aussi lorsqu\u2019elles ont \u00e9t\u00e9 faites sans donner suite \u00e0 un redressement.<\/li>\n<\/ul>\n
La majoration du montant du redressement<\/b><\/h2>\n
La majoration appliqu\u00e9e sur le montant du redressement op\u00e9r\u00e9 sur les cotisations et contributions sociales est :<\/p>\n
\n
de 10% lors d\u2019un constat d\u2019absence de mise en conformit\u00e9,<\/li>\n
et de 25% lorsque du travail dissimul\u00e9 a \u00e9t\u00e9 constat\u00e9.<\/li>\n<\/ul>\n
Contrairement \u00e0 ce qui \u00e9tait souhait\u00e9 par l\u2019administration fiscale, la majoration ne s\u2019applique qu\u2019\u00e0 la part du montant concern\u00e9 par l\u2019absence de mise en conformit\u00e9.<\/p>\n
La lettre d\u2019observations du\u00a0contr\u00f4le URSSAF<\/b><\/h2>\n
$\"La$ La lettre d\u2019observations qui fait suite \u00e0 un contr\u00f4le URSSAF doit pr\u00e9ciser le montant des possibles majorations et p\u00e9nalit\u00e9s encourues. On retrouvera ainsi l’\u00e9ventuelle majoration<\/p>\n
\n
de 10 % en cas d\u2019absence de mise en conformit\u00e9,<\/li>\n
de 25% en cas de travail dissimul\u00e9<\/li>\n
et de 20% lorsqu\u2019un cotisant a r\u00e9alis\u00e9 un abus de droit.<\/li>\n<\/ul>\n
R\u00e8glement des majorations du\u00a0contr\u00f4le URSSAF<\/b><\/h2>\n
Le directeur de l\u2019organisme de recouvrement liquidera les majorations en question. Elles doivent \u00eatre pay\u00e9es dans le mois qui suit leur pr\u00e9sentation au contribuable.<\/p>\n
Vous souhaitez plus d\u2019informations sur l\u2019URSSAF et ses redressements ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n
\n
Contr\u00f4le URSSAF : les 12 points r\u00e9guli\u00e8rement v\u00e9rifi\u00e9s<\/span><\/a><\/span><\/li>\n
Comment pr\u00e9parer un contr\u00f4le URSSAF ?<\/span><\/a><\/span><\/li>\n
Les points de vigilance pour \u00e9viter le redressement URSSAF<\/span><\/a><\/span><\/li>\n
L\u2019URSSAF<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
Le d\u00e9cret d\u2019application de la loi de financement de la S\u00e9curit\u00e9 sociale fixe la proc\u00e9dure applicable lors d\u2019un contr\u00f4le URSSAF pour travail dissimul\u00e9, ou pour l’absence de mise en conformit\u00e9 des observations faites. Valoxy, cabinet d’expertise comptable dans les Hauts-de-France,…<\/p>\n","protected":false},"author":1,"featured_media":6323,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-6934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"\nContr\u00f4le URSSAF : tenir compte des observations | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La proc\u00e9dure du contr\u00f4le URSSAF engendre des majorations et p\u00e9nalit\u00e9s de retard que le contribuable ne doit pas n\u00e9gliger\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/controle-urssaf-la-note-salourdit-si-vous-ne-tenez-pas-compte-des-observations\/\" \/>\n<meta property=\"og:locale\" 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