Penalties for late payment

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€.


Source
RF Paye: http://rfpaye.grouperf.com/depeches/35476.html

FPExpert

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