Procedures Guide

The Procedures guide allows entrepreneurs and decision-makers to have a reliable, precise and up to date overview of legal procedures and measures concerning commercial formalities to be undertaken. It is broken down into 6 sections in which you can find information and documentation required for formalities with Registry Offices at the Commercial Courts.

Social Security privileges

By virtue of Articles L. 243-4 and L. 243-5 of the Social Security Code, the coffers and equivalent bodies benefit from secured status on the furniture of the debtor. It benefits the collection authorities of Social Security contributions and family allowances as well as pension funds to which management of additional organisations is entrusted.

Law No. 2008-1443 of 30 December 2008 financial amendments for 2008 modified Article L. 243-5 of the Social Security Code in lengthening by three months for period for registration of secured amounts by Social Security privileges: as soon as they pass a certain amount, the secured debt due by a business owner, artisan or private law legal entity (even if non-commercial), must be registered by the creditor organisation in the public register maintained by the clerk of the commercial court within the period of nine months following the final payment date. The competent court clerk is such as is in the jurisdiction of the headquarters for companies or the principal establishment pour other companies subject to registration in the commercial register.

Thresholds are set forth in Article D. 243-3 of the Social Security Code:

  • 10,000 euros for debt due, on an individual basis, by independent contractors;
  • 15,000 euros for debt due by employers with less than 50 employees (as of December 31 of each year);
  • 20,000 euros for all other debt.

If registration, therefore, occurs within the 9 months following the final payment date, the creditor body, exceptionally, is not held to registration of such debt when the debtor respects a plan of on-going audit of the debt, but must do so within a period of 2 months within 2 months from cancellation of the plan.

Registration preserves priority status during 2 years and 6 months from the date when it is effective, and cannot be renewed, however the time frame may be prolonged in the event of insolvency proceedings (Article L. 243-5 and R. 243-46 of the Social Security Code).

Documents to produce

2 copies of the registration form, including:

  • company name and address of the creditor body;
  • the surname, first names, company, profession, debtor's address, as well as, if applicable, the address of the headquarters or principal establishment;
  • registration number of the Commercial Register and the employer or independent contractor registration number of the debtor;
  • the amounts due and the due date.

Prices

(Prices with tax)

REGISTRATION

For a debt of less than 20,800 euros: 10.92 euros (without postage).

For a debt equal to or exceeding 20,800 euros: 48.36 euros (without postage).

SUBROGATION AND RENEWAL REFERENCES

For a debt of less than 20,800 euros: 7.80 euros (without postage).

For a debt equal to or exceeding 20,800 euros: 24.96 euros (without postage).

MARGINAL SEIZURE AND DISPUTE REFERENCES, REMOVAL OF A REFERENCE

For all amounts: 1.56 euro (without postage).