03/24 UPDATE – COVID-19 – ADDITIONAL MEASURES TO SUPPORT BUSINESSES

We inform you that the Parliament has adopted on Sunday 22nd the « loi d’urgence pour faire face à l’épidémie de Covid-19 ». The final text should be published on March 25th.

A “sanitary” state of emergency is established (alongside the ordinary state of emergency provided for by the Act of 3 April 1955) in order to strengthen the legal bases on which the measures taken to manage the Covid-19 epidemic have so far been based, including :

Qualifying period (délai de carence)
The application of a waiting period for entitlement to compensation for work stoppages is abolished, during the period of sanitary emergency, in all schemes (general scheme, agricultural scheme, special schemes including civil service).

Emergency economic and adaptation measures to combat the Covid epidemic 19
In order to face the sanitary situation, the Government is allowed to take, within three months following the publication of the law, interim measures by ordinance in many areas :

Certain measures to provide financial support to companies, to facilitate short time working (clarification is expected on the fact that this scheme will be accessible to all companies regardless of their size), and to postpone tax and social security payments have already been mentioned in the previous notes.

It should be noted here that the following derogations are considered :
– Allowing an enterprise or branch agreement to authorise the employer to impose or modify the dates on which part of the paid leave is to be taken, up to a limit of six working days.
– Allowing any employer to unilaterally impose or change the dates of days of reduced working time, rest days provided for in flat-rate agreements and rest days assigned to the employee’s time savings account.
– Allowing for the modification, on an exceptional basis, of the deadlines and terms of payment of the amounts paid under the incentive and profit-sharing schemes.
– Allowing to modify the deadline and the conditions of payment of the exceptional purchasing power bonus (known as the Macron bonus – prime Macron).
– Measures specific to CSE (Comité Social et Economique) : An ordinance will amend the arrangements for consulting the CSE so that it can deliver opinions within the time limits required by the sanitary emergency, in particular through greater use of videoconferencing and/or “dematerialised” procedures. It will also include a provision to postpone the CSE elections that were foreseen during the containment period.

Are also expected :
– Measures simplifying and adapting the conditions under which meetings and collegiate governing bodies of legal persons governed by private law and other entities meet and deliberate as well as the rules relating to general meetings
– Measures simplifying, specifying and adapting the rules relating to the drawing up, adoption, auditing, review, approval and publication of accounts and other documents that legal persons governed by private law and other entities are required to file or publish, in particular those relating to deadlines, as well as adapting the rules relating to the allocation of profits and the payment of dividends

You will find on the following link the text of the draft law as well as an article also detailing these measures.

In addition, we inform you that the Ministry of Action and Public Accounts announced this Sunday a reinforcement of measures to support businesses with :

– The possibility of deferring the payment of social security contributions due on 5 April.
– The possibility of obtaining accelerated refunds of corporate tax credits refundable in 2020 and VAT credits

Finally, the Ministry of Economy announced on Monday the setting up of a crisis committee on the issue of inter-company credit to respond to the most difficult cases and counter a trend towards cessation or late payments, which are contrary to the orientations enhanced by the State in terms of relations between customers and their suppliers.

En poursuivant votre navigation, vous acceptez le dépôt de cookies tiers destinés à vous proposer des vidéos, des boutons de partage, des remontées de contenus de plateformes sociales Read more