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With a rate fixed at 0.16% of turnover, this tax can represent a significant burden for your company.
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The C3S is based on the turnover declared for VAT purposes after applying an allowance equal to 19 million euros. Its rate is, in principle, 0.16% of declared turnover.
A tax whose amount may seem limited but which can quickly constitute a significant burden for companies with a large turnover and a low margin.
It is therefore essential to take an interest in the functioning of this tax and the various preferential regimes that make it possible to limit its impact.
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.
Determination of the tax base, identification of preferential regimes, litigation management, take advantage of the expertise of our lawyers in C3S matters
We identify whether your company is subject to C3S and any preferential regimes that may apply.
We determine the amount of tax to be paid or review your calculation files to ensure that you are actually paying an amount of C3S due. We optimize the C3S calculation to limit the cost.
In the event of an error in the method of determining the amount of C3S, we will assist you in obtaining refunds of amounts unduly paid. We also support you in the management of your disputes against URSSAF.
Let's organize a meeting to talk about it!
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