Question 16432 — social security

Summary

Mrs. Annaïg Le Meur draws the attention of the Minister of Solidarity and Health to the nature of the contributions of the self-employed within the framework of limited liability companies. Article L133-6 of the Social Security Code defines the contributions and social security contributions of the self-employed as being payable in a personal capacity. Consequently, and unlike professional debts, the social debts of the self-employed cannot not be extinguished in the event of liquidation of the company. However, opinion No. 16007 of the Court of Cassation dated July 8, 2016 considers that the social security coverage of the manager of an SARL is of a professional nature. Debts contracted with the self-employed social security system are therefore likely to be extinguished in the event of liquidation of the company. This opinion confirms the judgment of the Grenoble Court of Appeal of December 10, 2013 which considers that in the context of a company with responsibility (SARL, EURL), contributions to the RSI arise in respect of professional activity. This judgment has since set precedent on several occasions. Also, she asks him to please indicate to what extent the Government intends to modify the system of contributions for self-employed workers following this new case law.

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