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We support you to ensure that you only pay what is strictly due and to recover any overpayments.
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The Social Solidarity Contribution of Societies (C3S) is a tax that can weigh heavily on businesses. Calculated at 0.16% of turnover, it can represent a significant tax burden, especially for companies with high activity and low margins.
However, many devices make it possible to reduce the impact or to recover some of it.
You still need to know them and know how to apply them. Don't let C3S impact the profitability of your business. Too many businesses pay more than they need, because they don't know the rules or because they don't have enough time to analyze their situation.
We support you to ensure that you only pay what is strictly due and to recover any overpayments.
Our mission: to reduce your tax burden and increase your profits
Our firm supports you to optimize your C3S management in several ways:
Our approach is simple and effective: we only receive remuneration for the amounts recovered and avoided, up to 20% of the earnings obtained in addition to a fixed amount of €500.
So you don't take any financial risks.
In principle, all companies are subject to C3S (SA, SAS, SNC, persons governed by public rights, foreign companies operating in France and GIEs). The C3S applies in mainland France but also to companies established in overseas departments such as Guadeloupe, Martinique, Réunion and Guyana.
On the other hand, several companies expressly covered by the texts are exempt from C3S (low-rent housing companies, condominium real estate companies, press editor companies, maritime cooperative companies, etc.).
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The C3S is calculated on the basis of the total turnover declared to the tax authorities under VAT.
The rate is fixed at 0.16% in principle with an allowance of 19 million.
Thus, a company that generates a turnover subject to C3S of 30 million euros will in principle only be subject to C3S on a taxable basis of 11 million euros.
However, this rule is subject to several exceptions in order to limit the weight of the social solidarity contribution of companies for certain sectors.
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Several reduced C3S rates are applicable. Some companies may benefit from a reduced tax base or benefit from a reduced C3S rate only on their gross margin. In this case, the C3S rate is 3.08% of the gross margin.
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The C3S return must be filed by May 15 of each year and the C3S must be paid by the same date.
Increases for late reporting amount to 10% of the contribution due, while late payment leads to the application of a 10% increase, automatically increased by an increase of 4.8% per year or part of a year of delay.
We analyze your situation for confirm your C3S coverage and identify the applicable preferential regimes.
We check the calculation method applied and identify optimization levers for reduce your tax burden.
If you paid Too much C3S, we help you recover amounts paid unduly. We also manage your disputes with URSSAF.
Let's organize a meeting to talk about it!
Question 1: Which businesses are subject to C3S in 2024?
Companies subject to C3S are those existing on January 1 of the current year (here, 2024) and with a turnover excluding taxes greater than €19,000,000. The list includes various legal forms such as public limited companies, LLCs, limited partnerships, legal entities under public law (within the limits of their competitive activity), credit institutions, insurance companies, etc. The legal form is the decisive criterion, regardless of the corporate purpose.
Question 2: Are there businesses that are exempt from C3S? If yes, which ones and how can this exemption be justified?
Yes, some businesses are exempt from C3S. This list includes low-rent housing companies (HLM), condominium real estate companies and some investment companies. To justify this exemption, the company must inform the C3S management department by recalling the number of the exemption case invoked and by producing a copy of its statutes.
Question 3: How to report changes in the company (change of legal form, merger, absorption, etc.) in terms of C3S?
A change in legal form does not exempt C3S in respect of the turnover achieved up to the date of the change, if this figure is greater than €19,000,000. In the event of an absorption, merger or universal transfer of assets, the declaration of cumulative or separate turnover, and the application of the €19,000,000 allowance vary according to the date of cancellation of the absorbed company. Specific rules apply depending on whether the acquired company was removed from the commercial register in 2023 or 2024 (or has not yet been cancelled). L
Question 4: How to determine the C3S base and what is the applicable rate?
The C3S base is constituted by turnover falling within the scope of application of turnover taxes (VAT) or exempt from VAT. The normal C3S rate is 0.16%. The calculation is as follows: (Turnover to be declared - Abatement of 19,000,000€ - Possible deductions) x 0.16%. It is important to note that the allowance is automatically taken into account in the declaration form and does not have to be deducted manually by the company.
Question 5: What transactions should be reported and which can be subtracted from the C3S tax base?
The transactions to be reported generally include the amounts shown on the VAT tax forms (CA3, CA12). Amounts can be added (CA3 line A2 transactions, commissions paid to intermediaries, etc.) or subtracted (taxes and indirect consumption duties, turnover retained to establish the contribution provided for in article L.138-1 of the Social Security Code, etc.). Opaque commissionaires have specific rules concerning their plate.
Question 6: What are the possible deductions applicable to the C3S tax base?
Some businesses can deduct part of their turnover under certain conditions. These include general partnerships and economic interest groups that re-invoice their partners for services, or sales of goods between related companies. Specific deductions also exist for financial organizations affiliated to a central body, concerning the interests received during the centralization of financial resources.
Question 7: How to file and pay the C3S and what are the penalties in case of delay or non-compliance with obligations?
The declaration and payment of the C3S must be made electronically via the site www.net-companes.fr. In case of late declaration or payment, surcharges are applied (up to 10% of the contribution due). Increases are also provided in the event of a lack of electronic declaration or remote payment (0.2% of the contribution due).
Question 8: What to do in the event of an inspection of the C3S base by URSSAF and what are the increases applicable in the event of irregularities observed?
URSSAF can carry out an inspection on parts of the C3S plate. In the event of a request for information or documents, the company has 60 days to respond. In case of insufficiency or absence of response, surcharges may be applied (up to 5% of the contribution due for lack of response and up to 10% on the additional contribution due in case of correction). Businesses have the right to contest the corrections and can request a free rebate of the surcharges under certain conditions.
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