MacroDataHub

Taux d'impayés de cotisations en France

Le taux d'impayés de cotisations en France est publié par l'URSSAF au niveau national et régional.

Source : URSSAF – Union de recouvrement des cotisations de sécurité sociale et d'allocations familialesDernière mise à jour : Données suivies par Bui Thanh PhucÀ propos de ces données ↓

Indicateur08-202607-202606-202605-202604-202603-202602-202601-202612-202511-202510-202509-202508-202507-202506-202505-202504-202503-202502-202501-202512-202411-202410-202409-202408-202407-202406-202405-202404-202403-202402-202401-202412-202311-202310-202309-202308-2023
En fin de mois0,950,840,960,911,020,830,890,930,980,810,920,890,880,950,90,930,870,830,960,910,870,990,960,960,970,890,910,960,990,970,970,950,961,011,041,121,13
En fin de mois suivant0,630,730,730,820,650,710,660,740,70,680,680,670,760,680,690,660,640,660,690,670,690,750,690,690,640,670,690,70,720,80,70,730,750,740,840,85
À 90 jours après l'échéance0,610,680,570,590,540,590,570,560,580,560,560,560,570,540,520,550,540,570,570,640,550,560,540,560,580,590,610,680,590,610,630,60,730,73
Par région3
Taux d'impayés en fin de mois17
Île-de-France1,050,8910,970,890,971,090,821,080,881,051,021,031,081,021,020,960,981,031,040,981,020,971,011,120,950,961,051,121,131,120,991,121,21,171,31,28
Centre-Val de Loire0,820,790,790,760,860,590,690,830,640,580,70,70,440,920,590,710,570,590,460,540,360,690,571,130,760,670,680,440,650,640,670,80,630,670,660,660,69
Bourgogne-Franche-Comté0,660,510,540,561,190,640,690,820,610,50,660,630,710,931,051,190,820,680,780,760,70,810,740,740,710,620,620,70,810,660,720,770,580,770,850,930,9
Normandie0,680,550,680,710,980,760,60,690,730,960,720,70,860,710,681,040,750,81,010,940,850,921,061,030,861,120,841,040,930,890,770,810,930,790,811,010,99
Hauts-de-France1,050,91,441,161,430,921,021,21,010,80,940,830,780,870,80,830,880,830,930,760,791,040,90,90,980,771,051,011,021,010,930,960,9810,911,021,01
Grand Est0,70,630,760,851,080,80,730,680,720,710,710,770,780,740,710,790,840,640,620,710,770,850,860,810,850,70,930,910,970,940,980,860,890,870,860,920,88
Pays de la Loire0,630,60,650,590,850,480,530,530,990,620,820,670,720,720,740,680,760,760,750,70,690,690,610,690,590,770,560,760,560,460,540,550,520,610,60,630,7
Bretagne0,920,70,870,740,730,520,70,650,770,680,740,660,620,840,661,210,410,510,540,770,620,790,690,810,680,510,740,690,680,80,740,690,840,740,870,830,98
Nouvelle-Aquitaine1,260,810,850,921,070,810,760,991,160,8710,980,780,890,871,030,820,720,830,760,790,950,910,870,890,810,850,870,951,041,111,061,031,050,930,971,07
Occitanie0,90,740,910,780,970,70,780,810,690,690,720,730,810,860,80,90,830,790,840,760,890,941,020,840,80,830,730,780,810,890,890,840,710,860,870,941,03
Auvergne-Rhône-Alpes0,760,870,960,91,020,820,741,250,870,760,830,850,860,880,860,820,850,830,960,880,851,431,111,221,020,930,971,210,910,940,730,990,9111,191,151,26
Provence-Alpes-Côte d'Azur1,411,171,171,561,811,110,861,531,151,111,051,110,920,930,961,120,940,911,321,010,771,031,131,041,091,181,141,031,21,251,041,190,861,141,141,481,41
Corse1,561,721,422,251,251,261,061,661,441,861,662,71,81,811,8521,733,131,891,972,342,721,631,581,771,982,492,581,932,332,272,282,332,567,163,08
Guadeloupe5,015,034,66,434,768,095,277,466,026,016,186,766,74,858,926,145,784,665,074,864,494,354,583,973,94,593,843,813,933,884,484,515,485,315,0966,16
Martinique6,646,286,515,466,35,834,634,364,534,44,384,74,325,035,044,954,034,355,486,614,945,086,195,155,685,274,925,223,925,074,794,635,275,375,125,855,48
Guyane4,263,433,512,694,563,733,813,795,134,995,335,654,664,269,713,674,153,543,213,393,073,342,963,153,324,654,134,723,94,354,364,524,784,537,545,27,35
La Réunion3,172,783,352,5932,522,463,473,252,732,712,852,082,475,972,432,312,722,172,031,972,242,352,493,212,782,682,82,332,732,794,032,272,752,882,463,2
Taux d'impayés en fin de mois suivant17
Île-de-France0,670,70,730,760,680,790,640,750,770,750,740,740,880,780,730,710,710,690,80,730,660,690,710,740,660,690,750,70,740,830,710,80,830,830,90,91
Centre-Val de Loire0,560,690,630,690,50,60,670,540,540,530,520,360,650,50,560,490,460,40,40,380,470,480,470,470,470,460,470,460,490,650,730,620,50,390,530,66
Bourgogne-Franche-Comté0,410,550,561,010,560,460,550,480,430,480,510,550,550,60,850,620,550,60,570,530,60,650,560,570,570,50,560,580,570,570,630,490,640,670,850,71
Normandie0,450,470,530,670,60,550,40,640,620,550,590,70,520,440,770,660,640,630,730,80,740,820,850,670,80,80,740,710,740,760,620,630,610,620,630,76
Hauts-de-France0,761,311,040,990,680,710,830,890,720,720,620,650,640,670,610,630,630,760,610,680,670,750,620,630,670,680,80,730,770,740,710,710,770,660,80,79
Grand Est0,540,610,750,810,60,630,570,640,60,560,670,690,660,610,670,540,530,480,580,60,670,820,680,620,650,740,740,70,680,760,680,690,650,630,650,74
Pays de la Loire0,450,550,560,680,470,450,40,60,590,610,570,580,470,580,790,650,550,60,580,60,570,520,540,550,560,580,420,490,430,470,450,480,530,490,540,54
Bretagne0,470,690,580,640,420,50,520,670,60,520,550,540,560,490,480,350,420,450,460,430,560,60,590,630,330,510,640,620,550,660,590,660,510,550,730,57
Nouvelle-Aquitaine0,660,690,690,870,750,720,780,760,740,780,760,690,720,640,720,670,60,70,650,640,70,760,690,670,640,730,610,780,910,90,880,810,760,770,81
Occitanie0,560,690,710,750,590,610,640,590,620,570,590,620,710,670,670,640,610,660,590,720,70,850,720,660,650,670,610,640,750,740,710,650,680,740,740,89
Auvergne-Rhône-Alpes0,620,770,750,840,630,720,690,80,540,630,670,590,810,660,690,640,620,640,660,710,760,920,690,730,60,580,620,650,650,680,680,690,70,720,940,92
Provence-Alpes-Côte d'Azur0,670,861,051,140,840,780,961,10,90,780,850,750,820,690,70,720,710,710,760,790,820,910,820,810,810,880,90,890,90,970,890,870,870,91,191,17
Corse1,841,581,441,381,61,141,421,341,751,472,311,781,741,611,471,51,181,431,9621,691,80,921,221,491,582,642,381,812,241,791,951,951,332,242,51
Guadeloupe4,24,115,114,046,545,076,076,45,8166,195,864,455,294,994,913,734,644,143,744,243,743,723,543,683,523,613,853,593,463,544,673,784,074,575,45
Martinique5,866,115,825,645,425,084,243,724,13,924,124,374,374,074,474,133,534,715,114,514,364,74,74,714,374,654,424,044,154,533,564,624,814,944,984,76
Guyane3,222,592,683,063,663,293,813,184,344,686,154,183,693,773,633,63,233,123,233,012,922,712,843,224,123,873,952,923,553,863,924,374,325,715,017,11
La Réunion1,532,511,681,861,81,372,823,461,681,831,651,612,042,571,931,921,761,641,781,971,761,91,882,492,252,082,292,122,322,463,932,152,422,252,462,51
Taux d'impayés à 90 jours après l'échéance17
Île-de-France0,580,650,610,630,540,570,590,60,620,60,610,620,60,550,560,550,60,570,540,560,540,570,560,560,590,580,60,730,620,660,690,660,750,73
Centre-Val de Loire0,560,50,420,560,50,470,440,440,460,310,540,430,440,410,350,340,340,320,360,480,410,390,440,370,410,390,450,590,610,510,40,350,430,52
Bourgogne-Franche-Comté0,540,830,460,420,450,40,350,430,410,510,450,490,730,510,50,570,50,470,540,570,410,450,430,420,430,450,510,490,560,390,50,580,740,69
Normandie0,440,510,440,460,320,530,560,520,540,680,390,370,520,550,510,570,650,610,630,830,690,630,670,680,860,570,680,620,550,580,520,540,570,62
Hauts-de-France0,910,860,60,650,710,650,630,610,510,540,510,480,530,460,530,690,50,570,530,70,480,510,50,590,590,650,640,670,610,520,680,580,730,68
Grand Est0,690,720,550,530,470,540,510,460,620,640,560,480,480,470,420,430,50,510,580,750,530,530,530,630,680,610,620,660,590,60,520,550,590,64
Pays de la Loire0,470,560,420,390,330,50,50,530,530,50,380,490,660,580,510,50,50,550,510,440,430,450,510,470,420,410,410,40,410,390,440,450,50,5
Bretagne0,50,60,370,40,410,640,490,450,430,460,450,390,430,270,370,370,390,390,450,490,460,480,30,460,420,560,520,570,550,530,390,440,540,48
Nouvelle-Aquitaine0,620,610,680,660,630,610,60,60,610,560,560,570,590,550,520,580,530,550,560,710,580,560,540,580,630,660,750,840,70,70,680,670,670,74
Occitanie0,560,560,50,530,520,50,540,480,510,50,550,570,550,550,540,560,470,610,550,760,610,580,540,550,540,520,620,640,590,60,610,660,670,8
Auvergne-Rhône-Alpes0,640,670,570,650,580,630,50,530,590,510,520,550,560,550,510,560,520,620,720,810,580,650,470,490,520,540,580,520,550,580,590,540,870,8
Provence-Alpes-Côte d'Azur0,770,910,710,710,740,90,710,680,690,60,510,550,570,60,580,610,660,670,670,80,640,640,690,730,770,760,770,890,690,720,780,81,031,03
Corse1,151,131,681,041,421,161,421,251,831,421,491,41,211,170,981,11,321,691,321,530,8311,041,271,912,371,632,011,741,691,841,161,962,28
Guadeloupe4,313,236,064,414,995,565,886,055,295,853,834,84,144,393,774,523,563,553,63,123,343,343,043,033,453,1933,123,294,333,163,384,884,01
Martinique5,335,544,694,264,083,644,243,433,693,733,73,634,043,933,334,24,344,194,034,194,134,354,054,024,113,773,943,923,284,094,324,594,554,21
Guyane2,253,12,983,092,862,723,94,265,513,843,293,88,243,342,922,52,642,6432,312,372,72,893,593,442,772,943,323,413,753,845,594,454,58
La Réunion1,461,441,131,471,051,241,361,161,381,291,752,071,591,471,451,271,181,491,371,581,491,841,841,651,991,921,972,173,251,722,222,22,182,15

Dernier chiffre

En fin de mois s’établit à 0,95 % en août 2026. Soit +0,1 pp par rapport à juil. 2026 et +0,1 pp sur un an. La série de cette page est mensuelle et va de janv. 2004 à août 2026. Source : URSSAF – Union de recouvrement des cotisations de sécurité sociale et d'allocations familiales.

Dernier
0,95 %
août 2026
vs période précédente
+0,1 pp
juil. 2026
sur un an
+0,1 pp

À propos de ces données

Le taux d'impayés de cotisations en France est publié par l'URSSAF au niveau national et régional. Cette statistique mensuelle retrace les restes à recouvrer des employeurs du secteur privé en fin de mois, le mois suivant et à 90 jours. Ces données de l'URSSAF, disponibles depuis 2004, constituent un indicateur avancé de la trésorerie des entreprises françaises.

Questions fréquentes

Qu'est-ce que le taux d'impayés de cotisations sociales en France ?
Le taux d'impayés de cotisations sociales en France mesure la part des cotisations dues par les employeurs du secteur privé qui n'a pas été réglée à une date donnée. Cet indicateur est publié par l'URSSAF.
Comment l'URSSAF mesure-t-elle les impayés de cotisations ?
L'URSSAF évalue les taux d'impayés à trois échéances clés : en fin de mois d'exigibilité, à la fin du mois suivant, et à 90 jours après l'échéance. Cela permet de suivre l'évolution de la trésorerie des entreprises.
Depuis quand ces données sur les impayés sont-elles disponibles ?
Les séries temporelles sur le taux d'impayés de cotisations sociales en France débutent en 2004. Elles font l'objet d'une publication mensuelle par l'URSSAF au niveau national et régional.
Pourquoi le taux d'impayés de cotisations est-il un indicateur important ?
En France, le taux d'impayés de cotisations sociales sert d'indicateur conjoncturel avancé. Il reflète de manière précoce les difficultés de trésorerie et la santé financière des entreprises du secteur privé.