{"id":465542,"date":"2026-02-20T16:21:08","date_gmt":"2026-02-20T15:21:08","guid":{"rendered":"https:\/\/group-gac.com\/?p=465542"},"modified":"2026-02-20T16:22:02","modified_gmt":"2026-02-20T15:22:02","slug":"c3s-regles-modalites-declaration","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/c3s-rules-declaration-procedures\/","title":{"rendered":"C3S - Contribution sociale de solidarit\u00e9 des soci\u00e9t\u00e9s: rules and declaration procedures"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"465542\" class=\"elementor elementor-465542\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3c09da elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c3c09da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La contribution sociale de solidarit\u00e9 des soci\u00e9t\u00e9s (C3S) est une contribution patronale assise sur le chiffre d\u2019affaires de certaines entreprises. Elle s\u2019inscrit dans le financement de la protection sociale et repose sur un <strong>syst\u00e8me d\u00e9claratif<\/strong>, impliquant pour les entreprises une parfaite ma\u00eetrise de leurs obligations.<\/p>\n<p>Bien que son taux soit limit\u00e9, la C3S repr\u00e9sente un enjeu financier r\u00e9el pour les structures concern\u00e9es, en particulier lorsque le chiffre d\u2019affaires est \u00e9lev\u00e9 ou que les flux d\u2019activit\u00e9 sont complexes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce que la C3S ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6369b8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c6369b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La C3S est une contribution institu\u00e9e afin de participer au financement de l\u2019assurance vieillesse. Elle est due par les entreprises dont le chiffre d\u2019affaires hors taxes d\u00e9passe un seuil l\u00e9gal fix\u00e9 \u00e0 <strong>19 millions d\u2019euros<\/strong>.<\/p>\n<p>Son recouvrement et son contr\u00f4le sont assur\u00e9s par l\u2019<strong>URSSAF Provence-Alpes-C\u00f4te d\u2019Azur<\/strong>, organisme gestionnaire national de la C3S.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ae8aed elementor-widget elementor-widget-heading\" data-id=\"5ae8aed\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quelles entreprises sont concern\u00e9es par la C3S ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-214838a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"214838a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Une entreprise est redevable de la C3S lorsqu\u2019elle remplit cumulativement les conditions suivantes :<\/p>\n<ul>\n<li>Elle existe au <strong>1er janvier<\/strong> de l\u2019ann\u00e9e au titre de laquelle la contribution est due ;<\/li>\n<li>Elle a r\u00e9alis\u00e9, au cours de l\u2019exercice pr\u00e9c\u00e9dent, un <strong>chiffre d\u2019affaires hors taxes sup\u00e9rieur \u00e0 19 millions d\u2019euros<\/strong>.<\/li>\n<\/ul>\n<p>Lorsque ces conditions ne sont pas r\u00e9unies, aucune d\u00e9claration n\u2019est requise.<\/p>\n<p>Les informations transmises par l\u2019administration fiscale permettent \u00e0 l\u2019organisme gestionnaire de v\u00e9rifier la situation des entreprises. Toutefois, celui-ci peut solliciter des \u00e9l\u00e9ments compl\u00e9mentaires ou demander le d\u00e9p\u00f4t d\u2019une d\u00e9claration afin de confirmer l\u2019assujettissement ou l\u2019absence d\u2019assujettissement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-494b7a1 elementor-widget elementor-widget-heading\" data-id=\"494b7a1\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Existe-t-il des cas d\u2019exon\u00e9ration ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c2901c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5c2901c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Certaines entreprises ou soci\u00e9t\u00e9s peuvent \u00eatre <strong>exon\u00e9r\u00e9es de C3S<\/strong>, en fonction de leur activit\u00e9 ou de leur statut juridique.<\/p>\n<p>Dans ces situations, l\u2019entreprise doit \u00eatre en mesure de :<\/p>\n<ul>\n<li>Identifier pr\u00e9cis\u00e9ment le <strong>fondement de l\u2019exon\u00e9ration<\/strong> ;<\/li>\n<li>Transmettre les <strong>justificatifs requis<\/strong>, notamment une copie des statuts ;<\/li>\n<li>Rappeler le <strong>num\u00e9ro du cas d\u2019exon\u00e9ration invoqu\u00e9<\/strong>.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ff313f elementor-widget elementor-widget-heading\" data-id=\"4ff313f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment se calcule la C3S ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-662f2eb elementor-widget elementor-widget-heading\" data-id=\"662f2eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">La base de calcul<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4949158 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4949158\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La base de la C3S correspond au <strong>chiffre d\u2019affaires entrant dans le champ d\u2019application des taxes sur le chiffre d\u2019affaires<\/strong>.<\/p>\n<p>Elle inclut :<\/p>\n<ul>\n<li>Les sommes imposables \u00e0 la TVA ;<\/li>\n<li>Les sommes situ\u00e9es dans le champ de la TVA mais exon\u00e9r\u00e9es.<\/li>\n<\/ul>\n<p>En revanche, certaines taxes et contributions pr\u00e9vues par le code g\u00e9n\u00e9ral des imp\u00f4ts sont <strong>exclues<\/strong> du chiffre d\u2019affaires retenu pour la C3S.<\/p>\n<p>La base C3S ne correspond donc pas m\u00e9caniquement aux montants d\u00e9clar\u00e9s en TVA, ce qui explique les difficult\u00e9s fr\u00e9quentes d\u2019interpr\u00e9tation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8108c76 elementor-widget elementor-widget-heading\" data-id=\"8108c76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Le taux applicable<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-616fdf0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"616fdf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le taux de la C3S est fix\u00e9 \u00e0 <strong>0,16 %<\/strong> du chiffre d\u2019affaires retenu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e286466 elementor-widget elementor-widget-heading\" data-id=\"e286466\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9claration et paiement de la C3S<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36bc66e elementor-widget elementor-widget-heading\" data-id=\"36bc66e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Modalit\u00e9s d\u00e9claratives<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7c0f74 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b7c0f74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La d\u00e9claration de la C3S est obligatoire d\u00e8s lors que le seuil de chiffre d\u2019affaires est franchi. Elle s\u2019effectue :<\/p>\n<ul>\n<li><strong>En ligne<\/strong>, via la plateforme net-entreprises.fr ;<\/li>\n<li><strong>Au plus tard le 15 mai<\/strong> de l\u2019ann\u00e9e suivant le d\u00e9passement du seuil.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0ac7eb elementor-widget elementor-widget-heading\" data-id=\"e0ac7eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Modalit\u00e9s de paiement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d143caa elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d143caa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le paiement est r\u00e9alis\u00e9 exclusivement par <strong>t\u00e9l\u00e9r\u00e8glement<\/strong>.<br \/>La validation du mandat de pr\u00e9l\u00e8vement ne vaut pas ordre de paiement : l\u2019entreprise doit imp\u00e9rativement proc\u00e9der au t\u00e9l\u00e9r\u00e8glement de la contribution.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cec67bd elementor-widget elementor-widget-heading\" data-id=\"cec67bd\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Que se passe-t-il en cas d\u2019absence ou d\u2019erreur de d\u00e9claration ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8884dbf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8884dbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La C3S repose sur un principe d\u00e9claratif fond\u00e9 sur la confiance. En contrepartie :<\/p>\n<ul>\n<li>L\u2019URSSAF peut proc\u00e9der \u00e0 un <strong>contr\u00f4le sur pi\u00e8ces<\/strong> ;<\/li>\n<li>En l\u2019absence de d\u00e9claration, le chiffre d\u2019affaires peut \u00eatre <strong>fix\u00e9 d\u2019office<\/strong> \u00e0 partir des \u00e9l\u00e9ments disponibles ;<\/li>\n<li>Des <strong>majorations<\/strong> peuvent \u00eatre appliqu\u00e9es en cas de manquement.<\/li>\n<\/ul>\n<p>Les contr\u00f4les s\u2019effectuent par correspondance et portent principalement sur la coh\u00e9rence et la justification de l\u2019assiette d\u00e9clar\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> Comprendre la C3S<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Entreprises redevables<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Cas d\u2019exon\u00e9ration<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Calcul de la contribution<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> D\u00e9claration et paiement<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Erreurs et contr\u00f4les URSSAF<\/a><\/li>\r\n        <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> FAQ - Synth\u00e8se C3S<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-184abad e-con-full e-flex e-con e-child\" data-id=\"184abad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-9956566 e-con-full e-flex e-con e-child\" data-id=\"9956566\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad1ec3a elementor-widget elementor-widget-heading\" data-id=\"ad1ec3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nos experts vous accompagnent<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1e5059 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d1e5059\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nos \u00e9quipes accompagnent les entreprises dans la compr\u00e9hension et la s\u00e9curisation de leurs obligations li\u00e9es \u00e0 la C3S, notamment sur :<\/p>\n<ul>\n<li>L\u2019analyse du p\u00e9rim\u00e8tre et du chiffre d\u2019affaires \u00e0 d\u00e9clarer ;<\/li>\n<li>La fiabilit\u00e9 de l\u2019assiette retenue au regard des r\u00e8gles applicables ;<\/li>\n<li>La pr\u00e9paration et la s\u00e9curisation des \u00e9l\u00e9ments d\u00e9claratifs ;<\/li>\n<li>L\u2019accompagnement en cas de demande de l\u2019organisme gestionnaire ou de contr\u00f4le sur pi\u00e8ces.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1d6b9e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d1d6b9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/expertsgac-\/contactez-nos-experts-c3s\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Faites un point sur votre situation et vos obligations au regard de la C3S 2026<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7eb0922 e-con-full e-flex e-con e-child\" data-id=\"7eb0922\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7eceab elementor-widget elementor-widget-image\" data-id=\"c7eceab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png\" class=\"attachment-large size-large wp-image-147948\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f427daa e-flex e-con-boxed e-con e-parent\" data-id=\"f427daa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9e7821 elementor-widget elementor-widget-heading\" data-id=\"f9e7821\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre7\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2013 Contribution sociale de solidarit\u00e9 des soci\u00e9t\u00e9s (C3S)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4efc7e8 elementor-widget elementor-widget-n-accordion\" data-id=\"4efc7e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8280\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8280\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que la C3S ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8280\" class=\"elementor-element elementor-element-f453f8b e-con-full e-flex e-con e-child\" data-id=\"f453f8b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31ab36f elementor-widget elementor-widget-text-editor\" data-id=\"31ab36f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La C3S est une contribution sociale due par les entreprises dont le chiffre d\u2019affaires hors taxes d\u00e9passe 19 millions d\u2019euros. Elle participe au financement de l\u2019assurance vieillesse.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8281\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8281\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qui est redevable de la C3S ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8281\" class=\"elementor-element elementor-element-e12a63c e-con-full e-flex e-con e-child\" data-id=\"e12a63c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-454cdf4 elementor-widget elementor-widget-text-editor\" data-id=\"454cdf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Toute entreprise existant au 1er janvier de l\u2019ann\u00e9e consid\u00e9r\u00e9e et ayant r\u00e9alis\u00e9 un chiffre d\u2019affaires sup\u00e9rieur au seuil l\u00e9gal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8282\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8282\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment est calcul\u00e9e la C3S ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8282\" class=\"elementor-element elementor-element-5855b3d e-con-full e-flex e-con e-child\" data-id=\"5855b3d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-03deb59 elementor-widget elementor-widget-text-editor\" data-id=\"03deb59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Elle est calcul\u00e9e en appliquant un taux de 0,16 % \u00e0 un chiffre d\u2019affaires sp\u00e9cifique, d\u00e9fini par r\u00e9f\u00e9rence aux r\u00e8gles applicables aux taxes sur le chiffre d\u2019affaires.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8283\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8283\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles sont les d\u00e9clarations \u00e0 effectuer ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8283\" class=\"elementor-element elementor-element-0850033 e-flex e-con-boxed e-con e-child\" data-id=\"0850033\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df582c2 elementor-widget elementor-widget-text-editor\" data-id=\"df582c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La d\u00e9claration et le paiement de la C3S doivent \u00eatre r\u00e9alis\u00e9s en ligne sur net-entreprises.fr, au plus tard le 15 mai.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8284\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8284\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Existe-t-il des exon\u00e9rations de C3S ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8284\" class=\"elementor-element elementor-element-46ee695 e-flex e-con-boxed e-con e-child\" data-id=\"46ee695\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-030163d elementor-widget elementor-widget-text-editor\" data-id=\"030163d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui. Certaines entreprises peuvent \u00eatre exon\u00e9r\u00e9es, sous r\u00e9serve de remplir les conditions pr\u00e9vues et de fournir les justificatifs n\u00e9cessaires.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8285\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8285\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> La C3S peut-elle faire l\u2019objet d\u2019un contr\u00f4le ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8285\" class=\"elementor-element elementor-element-bcbc61b e-flex e-con-boxed e-con e-child\" data-id=\"bcbc61b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16c46d8 elementor-widget elementor-widget-text-editor\" data-id=\"16c46d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui. L\u2019URSSAF peut v\u00e9rifier les d\u00e9clarations via un contr\u00f4le sur pi\u00e8ces afin de s\u2019assurer de l\u2019exactitude du chiffre d\u2019affaires d\u00e9clar\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8286\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8286\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> La C3S est-elle due en cas de r\u00e9sultat d\u00e9ficitaire ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8286\" class=\"elementor-element elementor-element-767eba5 e-flex e-con-boxed e-con e-child\" data-id=\"767eba5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-675f27e elementor-widget elementor-widget-text-editor\" data-id=\"675f27e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui. La C3S est assise sur le chiffre d\u2019affaires et non sur le r\u00e9sultat de l\u2019entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que la C3S ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La C3S est une contribution sociale due par les entreprises dont le chiffre d\\u2019affaires hors taxes d\\u00e9passe 19 millions d\\u2019euros. Elle participe au financement de l\\u2019assurance vieillesse.\"}},{\"@type\":\"Question\",\"name\":\"Qui est redevable de la C3S ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Toute entreprise existant au 1er janvier de l\\u2019ann\\u00e9e consid\\u00e9r\\u00e9e et ayant r\\u00e9alis\\u00e9 un chiffre d\\u2019affaires sup\\u00e9rieur au seuil l\\u00e9gal.\"}},{\"@type\":\"Question\",\"name\":\"Comment est calcul\\u00e9e la C3S ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle est calcul\\u00e9e en appliquant un taux de 0,16 % \\u00e0 un chiffre d\\u2019affaires sp\\u00e9cifique, d\\u00e9fini par r\\u00e9f\\u00e9rence aux r\\u00e8gles applicables aux taxes sur le chiffre d\\u2019affaires.\"}},{\"@type\":\"Question\",\"name\":\"Quelles sont les d\\u00e9clarations \\u00e0 effectuer ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La d\\u00e9claration et le paiement de la C3S doivent \\u00eatre r\\u00e9alis\\u00e9s en ligne sur net-entreprises.fr, au plus tard le 15 mai.\"}},{\"@type\":\"Question\",\"name\":\"Existe-t-il des exon\\u00e9rations de C3S ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Certaines entreprises peuvent \\u00eatre exon\\u00e9r\\u00e9es, sous r\\u00e9serve de remplir les conditions pr\\u00e9vues et de fournir les justificatifs n\\u00e9cessaires.\"}},{\"@type\":\"Question\",\"name\":\"La C3S peut-elle faire l\\u2019objet d\\u2019un contr\\u00f4le ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. L\\u2019URSSAF peut v\\u00e9rifier les d\\u00e9clarations via un contr\\u00f4le sur pi\\u00e8ces afin de s\\u2019assurer de l\\u2019exactitude du chiffre d\\u2019affaires d\\u00e9clar\\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"La C3S est-elle due en cas de r\\u00e9sultat d\\u00e9ficitaire ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. La C3S est assise sur le chiffre d\\u2019affaires et non sur le r\\u00e9sultat de l\\u2019entreprise.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5bbf2f elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"d5bbf2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"gac-csrd-wrapper\" style=\"display:none; position:fixed; top:0; left:0; width:100%; height:100%; background:rgba(0,0,0,0.7); z-index:10000; justify-content:center; align-items:center;\">\r\n\r\n    <div style=\"position:relative; background:#fff; padding:35px 15px 15px 15px; border-radius:12px; width:95%; max-width:800px; height:90vh; box-shadow:0 15px 35px rgba(0,0,0,0.3); overflow:hidden;\">\r\n\r\n        <button onclick=\"toggleCsrdContact()\" style=\"position:absolute; top:10px; right:15px; border:none; background:none; font-size:28px; cursor:pointer; color:#333; line-height:1; z-index:10001;\">&times;<\/button>\r\n\r\n        \r\n\r\n        <div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/expertsgac-\/contactez-nos-experts-c3s\" style=\"min-width:320px; height:100%;\"><\/div>\r\n\r\n        <script type=\"text\/javascript\" src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" async><\/script>\r\n\r\n    <\/div>\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div id=\"gac-csrd-badge\" onclick=\"toggleCsrdContact()\" style=\"position:fixed; bottom:25px; right:25px; background-color:#3687C4; color:#ffffff; padding:18px 32px; border-radius:35px; cursor:pointer; font-family: Arial, sans-serif; font-size: 18px; font-weight:bold; text-transform: uppercase; letter-spacing: 1px; box-shadow:0 6px 20px rgba(0,0,0,0.2); z-index:9999; display:flex; align-items:center; transition: transform 0.2s ease;\">\r\n\r\n    PRENEZ RDV AVEC NOS EXPERTS\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<script type=\"text\/javascript\">\r\n\r\n    function toggleCsrdContact() {\r\n\r\n        var wrapper = document.getElementById('gac-csrd-wrapper');\r\n\r\n        if (!wrapper) return;\r\n\r\n\r\n\r\n        if (wrapper.style.display === 'none' || wrapper.style.display === '') {\r\n\r\n            wrapper.style.display = 'flex';\r\n\r\n            document.body.style.overflow = 'hidden';\r\n\r\n        } else {\r\n\r\n            wrapper.style.display = 'none';\r\n\r\n            document.body.style.overflow = 'auto';\r\n\r\n        }\r\n\r\n    }\r\n\r\n    \r\n\r\n    \/\/ Fermeture au clic \u00e0 l'ext\u00e9rieur\r\n\r\n    window.addEventListener('click', function(event) {\r\n\r\n        var wrapper = document.getElementById('gac-csrd-wrapper');\r\n\r\n        if (event.target == wrapper) {\r\n\r\n            toggleCsrdContact();\r\n\r\n        }\r\n\r\n    });\r\n\r\n\r\n\r\n    \/\/ Animation du badge\r\n\r\n    var badgeCsrd = document.getElementById('gac-csrd-badge');\r\n\r\n    if (badgeCsrd) {\r\n\r\n        badgeCsrd.onmouseover = function() { this.style.transform = 'scale(1.05)'; };\r\n\r\n        badgeCsrd.onmouseout = function() { this.style.transform = 'scale(1)'; };\r\n\r\n    }\r\n\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>C3S 2026: companies concerned, calculation, declaration and control. Understand the obligations associated with the social solidarity contribution.<\/p>","protected":false},"author":47,"featured_media":465543,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"C3S 2026 : contribution sociale de solidarit\u00e9 des soci\u00e9t\u00e9s \u2013 r\u00e8gles et modalit\u00e9s","_seopress_titles_desc":"C3S 2026 : entreprises concern\u00e9es, calcul, d\u00e9claration et contr\u00f4le. 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