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28/08/2013 PROFILE > Chef d'entreprise , Service comptable , Expert-comptable , Commissaire aux comptes

The ACOSS has provided further clarification as to the exceptional early unblocking mechanism for participation and profit sharing

Two clarifications have been made by the Central Social Security Agency (ACOSS) in a circular of 19 July 2013. These concern the exceptional early unblocking mechanism for participation and profit sharing, as resulting from art. L. 2013-561 of 28 June 2013.
1/ The amounts unblocked do not need to be declared to recovery bodies by the employer or the fund manager (whilst they should be notified to the tax authorities).
2/ In the event of being audited by the URSSAF or CGSSS, the employer does not need to provide the supporting documents attesting to the use of amounts unblocked by the employee, as these are documents which can be requested from the latter.

ACOSS circular no. 2013-0000053 of 19 July 2013