دراسة تحليلية لأحكام التصريح بالنشاط المهني لدى الضمان الاجتماعي في مدونة التغطية الصحية الأساسية المغربية

Abstract EN

Law 83-14 relating to the obligations of taxable persons in matters of social security, as amended and supplemented, within the meaning of this law, is made up of all the obligations incumbent on employers and beneficiaries of social security, among which, employers are required to submit to the competent social security body a declaration of activity within ten (10) days following the start of the activity, as well as the payment of social security contributions within thirty (30) days following the end of each calendar quarter or each month.

Failure to declare an activity or to pay social security contributions within the set deadlines results in penalties.

The sums due to social security bodies for the main contributions, surcharges, late payment penalties and repayment of the overpayment are necessarily recovered by the procedures set by law, are recovery by way of roll, constraint, opposition on postal current accounts and bank accounts and loan deductions.

This is the purpose for which we are going to treat them, and to determine the obstacles observed during their implementation by the territorially competent bodies, trying to propose some recommendations.