Subcontractors: check debts before payment
Real estate cleaning falls under tax and social debt checks on co-contractors. Non-compliance with withholding can engage joint liability.
The Finance Service requests checking the withholding obligation when concluding the contract then at each invoice payment. Use Check Withholding Obligation for the company executing cleaning or maintenance work.
When the check imposes withholding, it amounts to 15 % of the amount excluding VAT for tax debts and 35 % for social security debts. Pay the amounts to the relevant administration according to procedure. Transmit this verification to the supplier department before payment.
The official page, updated March 7, 2017 per its metadata, explains that respecting withholding protects against joint liability under legal conditions. These rates apply to tax and social security authorities; they do not describe the distinct mechanism for self-employed debts.