{"id":8407,"date":"2014-09-03T17:36:29","date_gmt":"2014-09-03T15:36:29","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8407"},"modified":"2024-07-13T17:17:54","modified_gmt":"2024-07-13T15:17:54","slug":"urssaf-03092014avallau","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/urssaf-03092014avallau\/","title":{"rendered":"L&rsquo;URSSAF"},"content":{"rendered":"<p>L\u2019Urssaf est un r\u00e9seau d\u2019organismes priv\u00e9s disposant d\u2019une d\u00e9l\u00e9gation d\u2019un service public. Sa mission principale est de collecter les cotisations sociales patronales et salariales.<\/p>\n<p>Valoxy, cabinet d\u2019expertise-comptable dans les Hauts-de-France, fait le point sur les missions et le fonctionnement de l\u2019Urssaf.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-6508 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/equipe-300x232.jpg\" alt=\"URSSAF\" width=\"300\" height=\"232\" \/><\/p>\n<h2>Qu\u2019est-ce que l\u2019Urssaf ?<\/h2>\n<p><span class=\"exergue\"> L\u2019Union de Recouvrement des cotisations de S\u00e9curit\u00e9 Sociale et d\u2019Allocations Familiales collecte les cotisations sociales destin\u00e9es au financement de la S\u00e9curit\u00e9 sociale<\/span> ainsi que d\u2019autres organismes comme :<\/p>\n<ul>\n<li>L\u2019Assurance-ch\u00f4mage,<\/li>\n<li>Le Fonds national d\u2019aide au logement (FNAL),<\/li>\n<li>Le Fonds de solidarit\u00e9 vieillesse,<\/li>\n<li>Les fonds CMU (Compl\u00e9mentaire Maladie Universelle),<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<p><span class=\"exergue\"> L\u2019Urssaf est un r\u00e9seau d\u2019organismes de droit priv\u00e9 qui a re\u00e7u d\u00e9l\u00e9gation\u00a0 de service public.<\/span> Les partenaires sociaux contr\u00f4lent chaque organisme du r\u00e9seau au travers d\u2019un conseil d\u2019administration.<br \/>\nSes salari\u00e9s ne sont pas fonctionnaires. Ils sont couverts par une convention collective, peuvent \u00eatre licenci\u00e9s et faire appel au conseil des prud\u2019hommes en cas de d\u00e9saccord avec leur employeur.<\/p>\n<h2>L\u2019organisation<\/h2>\n<p>Depuis le 1er janvier 2014, le r\u00e9seau dispose d\u2019un \u00e9tablissement dans chacune des 22 r\u00e9gions administratives de France. Certaines Urssaf ont re\u00e7u des missions sp\u00e9cifiques :<\/p>\n<ul>\n<li><img decoding=\"async\" class=\"aligncenter wp-image-6390\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/businessman.jpg\" alt=\"cases coch\u00e9es pour illustrer les conditions de caract\u00e9risation de l'usage\" width=\"231\" height=\"248\" \/>Le Ch\u00e8que Emploi Service Universel (CESU) \u00e0 l\u2019Urssaf Rh\u00f4ne Alpes,<\/li>\n<li>Le Centre national de Recouvrement pour les familles b\u00e9n\u00e9ficiaires de la PAJE (Prestation d\u2019Accueil du Jeune Enfant) en situation d\u2019employeur (garde ou assistante maternelle) \u00e0 l\u2019Urssaf d\u2019Auvergne,<\/li>\n<li>La gestion du Ch\u00e8que Emploi Associatif \u00e0 l\u2019Urssaf du Nord \u2013 Pas de Calais,<\/li>\n<li>Celle d\u2019Alsace se charge de la gestion du Centre National des Firmes Etrang\u00e8res. Ce centre recouvre les cotisations des entreprises \u00e9trang\u00e8res sans \u00e9tablissement sur le territoire fran\u00e7ais, ainsi que celles des particuliers \u00e9trangers employant du personnel en France.<\/li>\n<\/ul>\n<h2>Les missions<\/h2>\n<p>Elle collecte les cotisations patronales et salariales des employeurs. A ce titre, elle est charg\u00e9e de plusieurs missions, dont les principales sont :<\/p>\n<ul>\n<li><span class=\"exergue\"><img decoding=\"async\" class=\"alignright wp-image-6506 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/pourquoi-choisir-la-sas-300x289.jpg\" alt=\"&amp;nbsp;\" width=\"250\" height=\"302\" \/>L\u2019immatriculation et l\u2019affiliation au r\u00e9gime g\u00e9n\u00e9ral des cotisants<\/span>,<\/li>\n<li>L<span class=\"exergue\">a gestion des CFE<\/span> (Centre de Formalit\u00e9 des Entreprises) pour les professions lib\u00e9rales,<\/li>\n<li>Le calcul des cotisations dues par les employeurs et la v\u00e9rification de la bonne application de la r\u00e9glementation (assiette, taux, exon\u00e9rations, \u2026),<\/li>\n<li><span class=\"exergue\">Le recouvrement des sommes dues<\/span> \u00e0 l\u2019amiable ou par des mesures autoris\u00e9es,<\/li>\n<li>Le recouvrement forc\u00e9 (\u00e9mission d\u2019une contrainte et mise en \u0153uvre des voies d\u2019ex\u00e9cution),<\/li>\n<li>Et le recouvrement des cotisations ch\u00f4mage et d\u2019Assurance de Garantie des Salaires (AGS),<\/li>\n<li><span class=\"exergue\"><strong><a title=\"Contr\u00f4le URSSAF : les points de vigilance pour \u00e9viter le redressement\" href=\"https:\/\/valoxy.org\/blog\/controle-urssaf-points-de-vigilance-eviter-redressement-04042014avla1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"exergue\">Le contr\u00f4le des employeurs<\/span><\/a><\/strong><\/span>\u00a0(travail au noir, \u2026),<\/li>\n<li><span class=\"exergue\">La lutte contre la fraude<\/span>,<\/li>\n<li><span class=\"exergue\">Le conseil aux entreprises<\/span>,<\/li>\n<li><span class=\"exergue\">L\u2019encaissement de la CSG et la CRDS<\/span> pour le compte du minist\u00e8re du Budget,<\/li>\n<li><span class=\"exergue\">La gestion du centre de paiement du RSI<\/span> (R\u00e9gime Social des Ind\u00e9pendants). Elle collecte les cotisations des travailleurs ind\u00e9pendants et les reverse au RSI, elle prend aussi en charge le contentieux amiable pendant les 30 premiers jours.<\/li>\n<\/ul>\n<p>Ses missions l\u2019am\u00e8nent donc \u00e0 une double mission aupr\u00e8s des entreprises :<\/p>\n<ul>\n<li>Une mission de conseil afin de les aider \u00e0 interpr\u00e9ter et appliquer la r\u00e9glementation,<\/li>\n<li><strong>Une mission de contr\u00f4le<\/strong> pour lutter contre le travail clandestin et la fraude ainsi que pour d\u00e9fendre les droits des salari\u00e9s.<\/li>\n<\/ul>\n<h2>Les moyens dont dispose l\u2019Urssaf<\/h2>\n<p>Pour le recouvrement de cr\u00e9ances, elle dispose de moyens mis en application par \u00e9tapes :<\/p>\n<ul>\n<li>L\u2019avis amiable,<\/li>\n<li>La mise en demeure,<\/li>\n<li>Le dernier avis avant poursuites,<\/li>\n<li>La contrainte, envoy\u00e9e par courrier recommand\u00e9 ou par huissier. Elle peut se contester aupr\u00e8s du Tribunal des Affaires de la S\u00e9curit\u00e9 Sociale.<\/li>\n<li>Lorsqu\u2019un tribunal a ordonn\u00e9 un jugement, elle peut avoir recours aux voies d\u2019ex\u00e9cution de r\u00e8glement habituelles (hypoth\u00e8que, privil\u00e8ge, nantissement, \u2026).<\/li>\n<\/ul>\n<p>Vous souhaitez plus d\u2019informations sur l\u2019Urssaf et ses missions ? Consultez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-urssaf-les-points-verifies-16032015avalmaxmonv\/\">Contr\u00f4le URSSAF : les 12 points r\u00e9guli\u00e8rement v\u00e9rifi\u00e9s<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-urssaf-points-de-vigilance-eviter-redressement-04042014avla1\/\">Contr\u00f4le URSSAF : les points de vigilance pour \u00e9viter le redressement<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-urssaf-05092014avallau1\/\">Comment pr\u00e9parer un contr\u00f4le URSSAF ?<\/a><\/li>\n<li>Contr\u00f4le URSSAF : la note s\u2019alourdit si vous ne tenez pas compte des observations<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Urssaf est un r\u00e9seau d\u2019organismes priv\u00e9s disposant d\u2019une d\u00e9l\u00e9gation d\u2019un service public. Sa mission principale est de collecter les cotisations sociales patronales et salariales. Valoxy, cabinet d\u2019expertise-comptable dans les Hauts-de-France, fait le point sur les missions et le fonctionnement de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":8408,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-8407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L&#039;URSSAF | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L\u2019URSSAF est un r\u00e9seau d\u2019organismes priv\u00e9s d\u00e9l\u00e9gataires d\u2019un service public. 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