When a company doesn’t pay its retirement contributions in due time, the retirement company is untitled to demand payment of penalties for late payment.
The calculation of the penalties is a legal one. It is of:
Number of months of delay * legal rate * overdue contribution amount
The penalty rate for late payment is unchanged in 2016
In 2016 the legal rate provided by the AGIRC and ARRCO administration is unchanged. It remains 0,60%. The minimum amount of penalties is of 90,00€.