MARIGOT–The Préfecture and Chamber of Commerce are reminding all business professionals that the system put in place to benefit from a moratorium on social debts will not be available after March 31, 2019, for those who have not yet requested it.
The public concerned are: Employers (self-employed workers in the agricultural or maritime sector, or farmers, employers in the general scheme or the agricultural scheme) established in St. Martin or St. Barthélemy as of September 5, 2017.
Content of the social debt clearance plan: The debt repayment plan, concluded for a maximum period of five years, may cover contributions, social security employers (or contributions of self-employed workers), but also on the late payment penalties and late payment surcharges.
Obligations to be respected to benefit from the moratorium: Be up to date with the contribution declarations to the social security organization; payment of the employee’s share of outstanding social security contributions and contributions or failing that, payment of the employee’s share; inclusion in the debt repayment plan, compliance with the payment deadlines set by the debt clearance plan; not to have been convicted of concealed work in the five years preceding the request for moratorium.
Advantage of the moratorium: partial or total waiver of debts possible, possibility of partial or total waiver of the debt (employer’s social security contributions or contributions self-employed workers including in the agricultural or maritime sectors, or farmers) for the period August 1, 2017 to December 31, 2018, in the event of justification of a major reduction and of revenue, directly attributable to Hurricane Irma. (Standard file to be returned to the CGSS before April 30, 2019)
Advantage of the moratorium: certificate of vigilance. The company that has entered into the moratorium and is complying with the debt repayment plan is considered “up to date with its obligations to pay social security contributions” and can therefore be granted the vigilance certificate, necessary for any public or private contract.
For further information, contact the, Caisse General de Sécurité Sociale (CCISM) (email@example.com /(0590) 87. 59. 34) or ones accountant.
Source: The Daily Herald https://www.thedailyherald.sx/islands/86368-social-charges-moratorium-to-end-on-march-31-2019