Urssaf late-payment surcharges

Sources and assumptions

• entreprendre.service-public.gouv.fr — F38145 — tax year 2026, verified on September 14, 2026

  Excerpt from the source : « Le montant des majorations de retard est égal à 5 % du montant des cotisations et contributions sociales qui n'ont pas été payées à temps. »

• entreprendre.service-public.gouv.fr — F38145 — tax year 2026, verified on September 14, 2026

  Excerpt from the source : « En plus des majorations de retard initiales, une majoration complémentaire de 0,2 % du montant des cotisations et contributions dues, par mois ou fraction de mois écoulé, peut être appliquée. »

• entreprendre.service-public.gouv.fr — F38145 — tax year 2026, verified on September 14, 2026

  Excerpt from the source : « Le taux de la majoration complémentaire est abaissé de 0,2 % à 0,1 % si l'entreprise paye le montant du redressement dans les 30 jours qui suivent la mise en demeure. »

• entreprendre.service-public.gouv.fr — F11677 — tax year 2026, verified on September 14, 2026

  Excerpt from the source : « Si le revenu professionnel atteint ou dépasse le plafond annuel de Sécurité sociale, soit 48 060 € l'exonération n'est pas applicable. »

• entreprendre.service-public.gouv.fr — F38145 — tax year 2026, verified on September 14, 2026

  Excerpt from the source : « Le montant des majorations de retard qui devrait être appliqué est inférieur à 4 005 €. »

Calculation assumptions

• The calculation covers ordinary late-payment surcharges. Penalties for missing or late filings, and the separate regime for undeclared work, follow other rules and are not calculated here.
• The additional surcharge runs "per month or part-month elapsed": a month started counts as a whole month. The input is therefore a whole number of months started, not an exact duration — thirteen days late is entered as 1. THE STARTING POINT DEPENDS ON THE ORIGIN OF THE DEBT: for a missed instalment it runs from the due date; after an INSPECTION, Urssaf counts from 1 February of the year following the one the adjustments relate to. Contributions reassessed for a given year therefore start accruing the additional surcharge on 1 February of the next year, which is often fewer months than expected.
• A waiver and a non-application are REQUESTED, not calculated: the result is what is owed before any Urssaf decision. The conditions are cumulative and the simulator checks none of them — in particular, a waiver requires having settled all the contributions concerned or signed a clearance plan, and non-application requires being up to date with filings and free of any late payment over the previous twenty-four months.
• Two different ceilings come into play, and the service-public page writes both with the same figure. Urssaf separates them: NON-APPLICATION of the surcharges requires their amount to stay below the MONTHLY social security ceiling, whereas the waiver of the initial surcharge after an inspection applies as long as the assessment stays below the ANNUAL ceiling — twelve times higher. This calculation follows Urssaf's reading.