Q&A: Penalised for non-existent bill

Recently I had a demand for an Urssaf social charges payment plus a majoration penalty (for late payment) but I never received the original payment demand. Urssaf, when I phoned, could not find proof of having sent one out or on what date. What are my rights?

Accountant Joanna Reintjes, of Afa Expertise, says: It is difficult to appeal a late payment if the original bill did not arrive.

There is an appeals process, but there is no guarantee of a waiver unless exceptional circumstances can be proved – that you were ill or otherwise incapacitated, for example.

However if you can show you have always paid on time before you might be able to ask for a remise gracieuse – waiver – due to previous compliance and honesty.

Urssaf normally sends out a statement at the beginning of each year which summarises what is due and on what date, so they could claim you should have known what was due.

They would normally send a reminder when instalments fall due, but it does not always happen and these would only ever be sent by normal post – so they would not be able to legally prove they sent it, in the same way that the taxpayer could not prove that they had not received it. That is why a mise en demeure – a formal final demand for payment – is sent by recorded delivery.

It is easier to avoid penalties in the first place by setting up a direct debit to pay RSI (the Régime Social des Indépendants) and Urssaf. Certain social security caisses are now sending out notices to say this payment method is obligatory.

If you do wish to attempt an appeal the process is as follows. In the first instance a phone call to your branch of Urssaf may be all that is needed – they may accept your explanation and agree to annul the majoration fee.

If not, the next step would be to write a recorded delivery letter to Urssaf (the person dealing with your case should be mentioned on the majoration demand letter), including photocopies of any supporting evidence.

If unsuccessful you would have to apply in the same way to the commission de recours aimiable (appeals section) at your branch.

Note that if Urssaf’s demands have reached the stage of a mise en demeure, then an application to the commission must be made within a month.

One of these formal warning letters puts the taxpayer on notice they are in a penalty period. If this stage fails, contesting Urssaf decisions is done by application to the tribunal des affaires sociales.