Description

Understand the importance of social declarations and respecting filing dates in order to protect yourself from any risk of litigation. Master the operation of the different social security slips and their declarations.

Who is this training for ?

For whom ?

This course is aimed at members of payroll services, sole accountants of SMEs, business leaders wishing to produce or supervise the various social declarations.

Prerequisites

Training objectives

Determine social charges on salaries

Respect the clauses of the various declarations

Protect yourself against any risk of litigation

Manage social control

Training program

• Determine social security contributions on salaries
  • Types of contributions.
  • The social security contribution, the autonomy solidarity contribution, the FNAL contribution.
  • The transport payment.
  • The AGS and unemployment insurance.
  • Retirement of executives and non-executives, APEC.
  • The social package.
  • The apprenticeship tax and contribution to the development of apprenticeship.
  • Participation in training, construction.
  • Practical work Determining the gross salary, social organizations and the dates of declarations.
• The social and tax regime of certain elements of salary
  • Severance compensation.
  • Benefits in kind.
  • Reimbursement of expenses.
  • Practical work Determine the basics contributions.
• Determine the contribution bases
  • The contribution bases and GMP.
  • Determining the ceilings.
  • Practical work Determining the contribution base.
• Charge reductions
  • The TEPA law and the beneficiaries of the ACCRE.
  • Private groups: apprentices, employees in ZRR zones.
  • The Fillon reduction.
  • Practical work Determine the amount of the Fillon reduction.
• Social declarations
  • Legal requirements: due date.
  • Preparation of social declarations: DUCS and DUCS EDI.
• Annual declarations
  • The DADS-U.
  • The declaration methods (TDS, DADS-U).
  • The filing deadlines.
  • The remuneration limited to the ceiling.
  • Deductions for professional expenses.
  • The study of special bases (subsidized contracts).
  • The withholding of tax the source.
  • The CSG and RDS.
  • Other declarations: the disabled, the apprenticeship tax and on salaries.
  • Practical work Development of a DADS.
• URSSAF control procedure
  • Anticipate: the social ruling.
  • The process of the control.
  • The documents to present.
  • The appeals.
  • Practical work Simulation of social control.