The payment dates for contributions due by employers forced to reduce or suspend their activities due to the health emergency measures adopted on March 23, 2020 are as follows:

• The payment of social contributions for the 1st calendar quarter of 2020 (due April 30, 2020) is postponed to September 30, 2020.
• The payment of social contributions for the 2nd calendar quarter of 2020 (due July 31, 2020) is postponed to October 30, 2020. The payment of installments related to this deadline and due for the 2nd calendar quarter of 2020 are postponed until the end of July and August 2020.

Which companies can request to benefit from a deferral of social contributions  ?

• companies affected by decrees providing for the closure of establishments; 
• companies which have maintained their activity but which are unable to provide work to their employees either at the workplace or by teleworking; 
• companies unable to put in place the necessary preventive measures to protect the health of the employee or their customers; 
• companies that are facing a drop in activity, a direct or indirect consequence of the confinement period. 

For the latter case, companies must provide all supporting documents attesting to:

• insufficient cash flow to ensure the payment of salaries,
• the reduction in the number of hours worked by employees due to Covid-19,
• supply difficulties.

How to request a deferral of social contributions  ?

To make your deferral request, complete our  online form .

Find out more : contact us at delais.covid19@cafat.nc  or call  25 58 20  (Monday to Thursday 8 a.m. to 4 p.m. and Friday 8 a.m. to 3 p.m.).

IMPORTANT!

The delay in the payment of contributions does not exempt the employer from making its quarterly nominative declaration on the normal due dates. Failure to report on time will result in the application of financial penalties.