A legal process in France allows certain individuals to address their debts, including those owed to URSSAF, under the over-indebtedness framework. This process is available to people in good faith who are clearly unable to pay all their debts, both from professional and personal activities, as outlined in article 10 of law n° 2022-172 of 14 February 2022. The law took effect immediately on 16 February 2022, with the Court of Cassation stating that over-indebtedness is evaluated based on the total debt, not separately for professional and personal debts. A large URSSAF debt, which collects social contributions, no longer prevents someone from entering the procedure. However, individuals undergoing a collective procedure, such as merchants, artisans, farmers, and other professionals, are excluded from the over-indebtedness process, even if they have stopped their business activity. URSSAF debts are treated as personal debts for non-salaried managers, as these contributions fund their social protection and are owed in their own name, not by their company. This was confirmed by the Court of Appeal of Toulouse and the Court of Justice of Orléans. However, these contributions are still classified as professional debts under Book VII of the Civil Code. The Court of Cassation ruled in 2016 that professional debts were not dischargeable under the previous law, but this changed with the law of 17 June 2020, which allows for the discharge of both professional and personal debts, except for specific legal exceptions. For example, the president of a SAS or SASU company is treated like an employee, with their contributions paid by the company. A URSSAF debt for a SAS is considered a company debt, not a personal one, unless the manager has personally guaranteed it. The Paris Court of Appeal ruled that a claim from a SARL (limited liability company) would not be included in the personal debt dossier without a personal obligation from the manager. Including URSSAF debts in the over-indebtedness dossier can halt enforcement actions against the debtor’s assets, freeze interest charges, and allow for rescheduling, reducing, or even eliminating interest, and partial debt discharge. However, if the debtor owns real estate, any partial discharge must wait until the property is sold. URSSAF retains its claim but must follow the plan approved by the commission or judge. The debtor has 20 days to contest the list of debts provided by the commission. After that, they can no longer dispute a claim, even if a judge is reviewing another one. URSSAF debts are not included in the over-indebtedness plan if they were declared during a judicial liquidation or if the debtor is an individual entrepreneur since 15 May 2022. The law of 14 February 2022 created a unique status for individual entrepreneurs, separating their professional and personal assets. Debts from their business, including URSSAF contributions, fall under the professional estate, which is subject to collective procedures, while the personal estate is handled through the over-indebtedness process. The request for over-indebtedness by an individual entrepreneur is submitted to the court responsible for collective procedures, which examines both the professional and personal situations together. Since the law of 17 June 2020, URSSAF debts can be discharged, except in cases of fraud or debts that are legally non-dischargeable. Some debts, such as those resulting from fraudulent actions or those paid by sureties or co-obligors, remain excluded from discharge unless the creditor agrees to it.