Question 23350 — social security

Summary

Ms. Cendra Motin draws the attention of the Minister of Solidarity and Health to the uncertainty surrounding the adjustment of ordinal contributions by Urssaf. Depending on the region, the doctrine applied by Urssaf in terms of processing ordinal contributions varies. Thus, Urssaf made adjustments to the ordinary contributions paid by accounting firms in four regions in 2019 (Aquitaine, Brittany, Champagne, Pays de Loire) and similar cases are noted by several other professional orders. Urssaf indicates that the payment, by the employer, of ordinary contributions is an advantage to be subject to contributions, having regard to a judgment of the Court of Cassation of May 30, 2018, no. 16-24.734. This judgment specifically concerns the request for reimbursement by a physiotherapist employee, to his employer, of the contributions he paid to the order of masseurs-physiotherapists. For the Court, “the obligation to register with the order of qualified masseurs-physiotherapists allowing the exercise of the profession is imposed, whatever the conditions of practice, on all masseurs-physiotherapists so that the ordinal contributions do not constitute professional expenses incurred in the interest of the employer”. According to Urssaf, this is a reversal of jurisprudence, with regard to the decisions rendered in 1990 and 1992, according to which the payment by the employer of compulsory ordinal contributions constitutes professional expenses not subject to social security contributions, because the membership of salaried chartered accountants in the order is linked to their salaried activity. However, on June 19, 2019, Acoss published an instruction (2019-0000031) stipulating that “for the sake of consistency between the tax and social fields, it is decided not to apply this new 2018 case law and to continue to accept the professional nature of these contributions”. This position applies for the future and to current procedures and should therefore put an end to all Urssaf initiatives to subject ordinal contributions to social charges. However, the instruction not having normative scope, the Urssaf remain free not to apply it, particularly if they consider that it presents a legal risk. It then appears relevant to supplement this instruction with the related regulatory modification, thus putting an end to any legal uncertainty and guaranteeing fiscal and social consistency for all professionals affiliated to an order. She asks him what measures she intends to take to put an end to these uncertainties.

Machine translation from French. The official text remains authoritative.

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