Module 120 min2252 wordsFree — no account
Who acts as a withholding agent, and how the single certificate (CU) is issued
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 270 words · 3 min
Worked example
Three certificates, three timetables
A small communications agency in Verona, a limited company with two employees, paid salaries in 2025, the invoices of a lawyer who practises habitually, and a student's fee for a one-off job. It hands out the four short certificates by Monday 16 March 2026. By the same date it sends the employees' and the student's full versions; the lawyer's, containing only habitual professional fees, may go as late as 30 April.
Practical case
The Bologna design studio
The Bologna design studio, a limited company with three employees, paid in 2025 their salaries, 4,000 € of fees to a photographer who works as a professional on a regular basis, withholding 800 €, and a fee to a student for a one-off job. How many CUs must it prepare, by when must it hand out the short versions, and by when must it send each full version?
Hint: Keep the two duties apart, delivery and transmission, and for each certificate ask whether it contains exclusively habitual professional fees.
Show the solution
The studio prepares one CU per recipient: three for the employees, one for the photographer and one for the student, five in all. Every short version must be delivered by Monday 16 March 2026. The employees' certificates and the one-off job's certificate fall under no exception and are sent by the same date. The photographer's CU contains only habitual self-employment fees, so it may be sent by 30 April. It shows the gross 4,000 € and the 800 € withheld, not the 3,200 € transferred.
Answer: Five CUs, all delivered by 16 March 2026; four sent by 16 March, the photographer's by 30 April
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.