The social certificate of coverage is a document enabling a company to prove that it is in order with regard to the declaration and payment of its social security contributions. It is one of the three regulatory documents required under the duty of care.
This document mentions the following information :
- the identification of the company (company name, address of the registered office and establishments concerned with their siret number);
- whether the employer is up to date with its social security obligations for the last 6 months;
- if the company employs employees, their number as well as the total amount of remuneration declared on the last URSSAF contribution summary form.
What is the purpose of the certificate ?
The certificate of vigilance is required for any subcontracting contract between a principal and a contractor, provided that the contract is worth more than €5,000 excluding tax. Various types of contract are concerned, in particular those relating to
- the provision of services ;
- the performance of work ;
- the performance of a commercial act.
The verification is required as soon as the contract is concluded and must be renewed every 6 months until the end of the contract.
How to obtain a certificate of coverage ?
The social certificate of coverage is issued by URSSAF if you are attached to URSSAF or to the social security system for the self-employed (SSI). It can also be issued by the MSA if you are attached to the agricultural social security system.
Specific case for self-employed workers :
Self-employed persons starting their activity and not yet required to declare social security contributions can obtain a provisional certificate if all the procedural formalities are complied with. This certificate is valid only for the period up to the first declaration or payment deadline to which the self-employed person is subject. (Article L243-15)