@socialgouv/fiches-vdd 2.1551.0 → 2.1553.0

package/data/professionnels/F21209.json

@@ -0,0 +1,1553 @@
+{
+  "id": "F21209",
+  "children": [
+    {
+      "type": "element",
+      "name": "Publication",
+      "attributes": {
+        "xmlns:dc": "http://purl.org/dc/elements/1.1/",
+        "xmlns:xsi": "http://www.w3.org/2001/XMLSchema-instance",
+        "ID": "F21209",
+        "type": "Fiche Question-réponse conditionnée",
+        "xsi:noNamespaceSchemaLocation": "../Schemas/3.4/Publication.xsd",
+        "spUrl": "https://entreprendre.service-public.fr/vosdroits/F21209",
+        "profilsPro": "tout"
+      },
+      "children": [
+        {
+          "type": "element",
+          "name": "dc:title",
+          "children": [
+            {
+              "type": "text",
+              "text": "Quels sont les délais de prescription en matière de cotisations sociales ?"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:creator",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:subject",
+          "children": [
+            {
+              "type": "text",
+              "text": "Ressources humaines"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:description",
+          "children": [
+            {
+              "type": "text",
+              "text": "L'administration bénéficie d'un délai de 3 ans pendant lequel elle peut contrôler les déclarations sociales des employeurs."
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:publisher",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:contributor",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative (Premier ministre)"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:date",
+          "children": [
+            {
+              "type": "text",
+              "text": "modified 2022-01-05"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:type",
+          "children": [
+            {
+              "type": "text",
+              "text": "Question-réponse"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:format",
+          "children": [
+            {
+              "type": "text",
+              "text": "text/xml"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:identifier",
+          "children": [
+            {
+              "type": "text",
+              "text": "F21209"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:source",
+          "children": [
+            {
+              "type": "text",
+              "text": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033713008/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006073189/LEGISCTA000006156312, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006172929/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039222751/"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:language",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fr"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:relation",
+          "children": [
+            {
+              "type": "text",
+              "text": "isPartOf N10779"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:coverage",
+          "children": [
+            {
+              "type": "text",
+              "text": "France entière"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:rights",
+          "children": [
+            {
+              "type": "text",
+              "text": "https://www.service-public.fr/a-propos/mentions-legales"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "SurTitre",
+          "children": [
+            {
+              "type": "text",
+              "text": "Question-réponse"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Audience",
+          "children": [
+            {
+              "type": "text",
+              "text": "Professionnels"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Canal",
+          "children": [
+            {
+              "type": "text",
+              "text": "www.service-public.fr"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "FilDAriane",
+          "children": [
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Accueil professionnels"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "N24267"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Ressources humaines"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "N10779"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Cotisations et contributions sociales de l'employeur"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "F21209",
+                "type": "Fiche Question-réponse conditionnée"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Quels sont les délais de prescription en matière de cotisations sociales ?"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Theme",
+          "attributes": {
+            "ID": "N24267"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Ressources humaines"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "SousThemePere",
+          "attributes": {
+            "ID": "N23430"
+          },
+          "children": [
+            {
+              "type": "text",
+              "text": "Protection sociale"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "DossierPere",
+          "attributes": {
+            "ID": "N10779"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Cotisations et contributions sociales de l'employeur"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "SousDossier",
+              "attributes": {
+                "ID": "N10779-1"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Déclarations sociales"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F24013"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Déclarer et payer les cotisations et contributions sociales des salariés"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F22523"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Déclaration obligatoire d'emploi des travailleurs handicapés (DOETH)"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F34059"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Déclaration sociale nominative (DSN)"
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "SousDossier",
+              "attributes": {
+                "ID": "N10779-2"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cotisations et contributions"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F22726"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Contribution sociale de solidarité des sociétés (C3S)"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F32872"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Contribution solidarité autonomie (CSA)"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F31532"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Forfait social"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F31031"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Versement mobilité"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F33308"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Contribution patronale au dialogue social"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F31409"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Régime de garantie des salaires (AGS)"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F33665"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cotisations sociales accidents du travail et maladies professionnelles (AT/MP)"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F37832"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Bassin d'emploi à redynamiser (BER) : exonérations de cotisations sociales"
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Texte",
+          "children": [
+            {
+              "type": "element",
+              "name": "Paragraphe",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "L'administration (et notamment l'"
+                },
+                {
+                  "type": "element",
+                  "name": "LienInterne",
+                  "attributes": {
+                    "LienPublication": "R44849",
+                    "type": "Sigle"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Urssaf"
+                    }
+                  ]
+                },
+                {
+                  "type": "text",
+                  "text": ") bénéficie d'un délai de "
+                },
+                {
+                  "type": "element",
+                  "name": "MiseEnEvidence",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "3 ans"
+                    }
+                  ]
+                },
+                {
+                  "type": "text",
+                  "text": " pour contrôler les déclarations sociales de ses cotisants et engager d'éventuelles procédures de redressement."
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Paragraphe",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Le point de départ de ce délai varie selon votre statut : soit employeur, soit travailleur indépendant."
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "BlocCas",
+              "attributes": {
+                "affichage": "onglet"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Cas",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Employeur"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Le délai de 3 ans court à compter du "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "1"
+                            },
+                            {
+                              "type": "element",
+                              "name": "Exposant",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "er"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " janvier de l'année qui suit"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " celle pour laquelle les cotisations sont dues."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Dans ce délai, l'administration peut effectuer des redressements en cas d'erreur, d'oubli ou de fausse déclaration."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Exemple",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Exemple"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Un contrôle réalisé en 2022 porte sur les années 2021, 2020 et 2019."
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Cas",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Indépendant"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Le délai de 3 ans court à compter du "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "30 juin de l'année qui suit"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " l'année au titre de laquelle elles sont dues."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Dans ce délai, l'administration peut effectuer des redressements en cas d'erreur, d'oubli ou de fausse déclaration."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Exemple",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Exemple"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Un contrôle réalisé :"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Liste",
+                          "attributes": {
+                            "type": "puce"
+                          },
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Item",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Paragraphe",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Un contrôle réalisé "
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "MiseEnEvidence",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "avant"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": " le 30 juin 2022 porte sur les exercices 2020, 2019 et 2018"
+                                    }
+                                  ]
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Item",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Paragraphe",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Un contrôle réalisé "
+                                    },
+                                    {
+                                      "type": "element",
+                                      "name": "MiseEnEvidence",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "après"
+                                        }
+                                      ]
+                                    },
+                                    {
+                                      "type": "text",
+                                      "text": " le 30 juin 2022 porte sur les exercices 2021, 2020 et 2019."
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Paragraphe",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Le tableau suivant résume les "
+                },
+                {
+                  "type": "element",
+                  "name": "MiseEnEvidence",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "délais attachés aux différentes sanctions applicables"
+                    }
+                  ]
+                },
+                {
+                  "type": "text",
+                  "text": " en cas de non-paiement des cotisations."
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Tableau",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Sanctions et délais de prescription"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Colonne",
+                  "attributes": {
+                    "largeur": "44",
+                    "type": "normal"
+                  }
+                },
+                {
+                  "type": "element",
+                  "name": "Colonne",
+                  "attributes": {
+                    "largeur": "44",
+                    "type": "normal"
+                  }
+                },
+                {
+                  "type": "element",
+                  "name": "Rangée",
+                  "attributes": {
+                    "type": "header"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Cellule",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Sanctions en cas de non-paiement"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Cellule",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Délais de prescription"
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Rangée",
+                  "attributes": {
+                    "type": "normal"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Cellule",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Action en recouvrement des pénalités et majorations de retard"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Cellule",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "3 ans"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " à partir du paiement ou de l'exigibilité de la créance principale (et non plus de la mise en demeure sur le principal)."
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Rangée",
+                  "attributes": {
+                    "type": "normal"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Cellule",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Majorations de retard"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Cellule",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "3 ans"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " à partir de la fin de l'année au cours de laquelle le paiement des cotisations a été effectué (ou au cours de laquelle ont été exigées les cotisations ayant donné lieu à ces majorations)."
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Rangée",
+                  "attributes": {
+                    "type": "normal"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Cellule",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Pénalités de retard (pour production tardive ou défaut de production des déclarations de cotisations et contributions)"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Cellule",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "3 ans"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " à partir de la fin de l'année au cours de laquelle a eu lieu la production de ces déclarations (ou la notification de l'avertissement ou de la mise en demeure)."
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Paragraphe",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "La prescription de 3 ans n'est pas la seule applicable."
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Paragraphe",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Dans certains cas, elle peut être plus longue, ou le point de départ peut être différent :"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Liste",
+              "attributes": {
+                "type": "puce"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Item",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Demande de remboursement de cotisations versées indûment (à tort) : "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "3 ans"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " à partir de la date de paiement indu des cotisations et contributions indûment payées."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Exemple : le cotisant doit demander avant février 2022 le remboursement de cotisations et contributions indûment versées en février 2019."
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Item",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Contrainte (titre exécutoire) non contestée par l'employeur qui n'a pas réglé sa dette après sa mise en demeure : "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "3 ans"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " à partir de la date de "
+                        },
+                        {
+                          "type": "element",
+                          "name": "LienIntra",
+                          "attributes": {
+                            "LienID": "R14732",
+                            "type": "Définition de glossaire"
+                          },
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "notification"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " de la contrainte (ou d'un acte exécutoire) pour les cotisations sociales"
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Liste",
+              "attributes": {
+                "type": "puce"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Item",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Infraction pour "
+                        },
+                        {
+                          "type": "element",
+                          "name": "LienInterne",
+                          "attributes": {
+                            "LienPublication": "F31490",
+                            "type": "Fiche Question-réponse conditionnée",
+                            "audience": "Professionnels"
+                          },
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "travail dissimulé"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " (pour lequel le salarié n'est pas déclaré) : "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "5 ans"
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Item",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Exécution d'une contrainte contestée : "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "10 ans"
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "ASavoir",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "À savoir"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "pendant la période contradictoire (échange d'arguments entre l'administration et l'entreprise) d'un contrôle, le délai de prescription, les majorations de cotisations et les pénalités de retard sont suspendus pendant au moins "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "30"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " jours."
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "QuiPeutMAider",
+          "attributes": {
+            "ID": "R45",
+            "sve": "non",
+            "type": "National"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Urssaf"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "RessourceWeb",
+              "attributes": {
+                "URL": "https://www.urssaf.fr/accueil/contacter-urssaf.html"
+              }
+            },
+            {
+              "type": "element",
+              "name": "Source",
+              "attributes": {
+                "ID": "R30607"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Urssaf Caisse nationale (ex-Acoss)"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Reference",
+          "attributes": {
+            "type": "Texte de référence",
+            "URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033713008/",
+            "ID": "R21895"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Code de la sécurité sociale : article L244-3"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Complement",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Prescriptions et pénalités de retard des cotisations sociales"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Reference",
+          "attributes": {
+            "type": "Texte de référence",
+            "URL": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006073189/LEGISCTA000006156312",
+            "ID": "R56358"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Code de la sécurité sociale : articles L244-1 à L244-14"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Complement",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Contentieux et pénalités"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Reference",
+          "attributes": {
+            "type": "Texte de référence",
+            "URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006172929/",
+            "ID": "R32723"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Code de la sécurité sociale : article L243-6"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Complement",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Demande de remboursement des cotisations de sécurité sociale indûment versées"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Reference",
+          "attributes": {
+            "type": "Texte de référence",
+            "URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039222751/",
+            "ID": "R37040"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Code de la sécurité sociale : article R243-59"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Complement",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Modalités du contrôle des déclarations sociales"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "PourEnSavoirPlus",
+          "attributes": {
+            "type": "Information pratique",
+            "ID": "R21210",
+            "URL": "https://www.urssaf.fr/portail/files/live/sites/urssaf/files/documents/Charte_du_cotisant_controle.pdf",
+            "audience": "Professionnels",
+            "format": "application/pdf",
+            "poids": "0"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Charte du cotisant contrôlé"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Source",
+              "attributes": {
+                "ID": "R30607"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Urssaf Caisse nationale (ex-Acoss)"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Definition",
+          "attributes": {
+            "ID": "R14732"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Notification"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Formalité par laquelle un acte de procédure ou une décision est porté à la connaissance d’une personne"
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Abreviation",
+          "attributes": {
+            "ID": "R44849",
+            "type": "Sigle"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Urssaf"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Union de recouvrement des cotisations de sécurité sociale et d'allocations familiales"
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        }
+      ]
+    }
+  ]
+}