Covid 19 – Vulnerable persons, “TousAntiCovid”, deadlines and social and fiscal contributions, digitization plan

Following our previous information notes, please find below elements regarding the new criteria relating to vulnerable persons who can benefit from the partial activity (1), the use of the “TousAntiCovid” application in companies (2), the support measures for companies and in particular the postponement of social and tax payment deadlines and contribution exemptions (3) as well as the Digitialisation Plan published by the government (4).

New criteria for vulnerable persons who can benefit from the partial activity

The list of pre-existing pathologies that could lead to a more serious form of Covid-19 and justify the use of partial activity was originally set by a decree of May 5, 2020. Initially comprising 11 cases, this number was reduced to 4 by a decree of August 29, 2020. However, the Council of State had considered in summary proceedings on October 15, 2020 that “the government has not sufficiently justified the consistency of the new criteria chosen”.

The Decree no. 2020-1365 of November 10, 2020 therefore specifies the new procedures for taking care of the most vulnerable persons facing the Covid-19 that can be placed in partial activity, which are applicable from November 12 to December 31, 2020. The 11 former criteria are used again, and a 12th is added.

In order to be considered a vulnerable person, 2 categories of cumulative criteria are taken into account:

Criteria related to health status and age: for example, age over 65, cardiovascular history, diabetes that is not controlled or has complications, obesity, third trimester of pregnancy, etc.
Criteria related to working conditions: the employee may neither telework 100% nor benefit from the following enhanced protection measures if he or she works on site:

  • An individual office, or a shared office layout to limit the risk of exposure (adaptation of working hours, material protection, etc.).
  • Reinforced barrier gestures (in particular systematically wearing surgical mask, changed at least every 4 hours)
  • The absence or limitation of workstation sharing
  • Cleaning and disinfecting the workstation and surfaces touched by the person at least at the beginning and end of the shift, especially when the office is shared
  • Adaptation of arrival and departure times and possible business trips to avoid rush hours depending on the means of transport used
  • If the employee takes public transportation, the provision by the employer of a sufficient number of surgical masks to cover the trips to his or her residence
  • In the event of a disagreement on these measures, the employee may refer the matter to the occupational physician for an opinion, who will give an opinion in consultation, if necessary, with the multidisciplinary occupational health team. During this period, the precautionary principle applies and the employee must remain in partial activity.

If the employee combines these two criteria, he can ask his employer to be placed in partial activity by means of a medical certificate.

Use of the “TousAntiCovid” application in the company

As we have indicated in a previous note, the new company health protocol provides that the employer must inform the employee of the existence of the “TousAntiCovid” application and of the interest of its activation during working hours. The Ministry of Labor has updated its question-and-answer document in order to specify the modalities of implementation of this application within the company.

Here are the main points:

  • The employer cannot oblige its employees to install the application, in particular via the company’s internal rules and regulations: it can only encourage its employees to download it
  • If an employee installs the application on his business phone, the employer will not be able to access the data declared, received or recorded, whether from a technical (pseudonymisation of data) or legal point of view. The CNIL may impose sanctions.
  • The application is not intended to seek the responsibility of the user or the employer.

Measures to support businesses, postponement of social and fiscal payment deadlines and contribution exemptions

The government has updated its overview form of all economic measures to support businesses taken in the context of the covid 19 crisis.

Postponement of social contributions payment deadlines

We remind you that employers may defer all or part of the payment of their employer social security for the dates of November 5 and 15. Declarations must nevertheless be filed by the due dates. The request must be made on the Urssaf website.

Exemption from social contributions

Following the introduction of curfew measures and then lockdown, public authorities have taken measures to exempt the affected companies from employer social security contributions and to introduce assistance for the payment of outstanding social security contributions equal to 20% of the wage bill for the period concerned.

The details of these measures are to be specified during Parliament’s examination of the end-of-year financial laws.

The details of all the measures presented below can be consulted on this page.

Companies affected by curfew measures

This scheme will be available to :

  • Companies with less than 250 employees belonging to the S1 sector and suffering a loss of 50% of their turnover
  • Companies with less than 250 employees belonging to sector S1 bis, with more than 50% of turnover loss, regardless of where they are based.

This scheme will be implemented for contributions due for September. Contributions will be assessed for the October period.

Companies affected by second lockdown

The above-mentioned scheme is extended to:

  • companies with less than 50 employees subject to administrative closure,
  • other companies with less than 250 employees belonging to sectors S1 and S1bis, which suffer a decline in activity of at least 50% over the period concerned, regardless of their geographical location.

 

The Urssaf has created a frequently asked questions section to help you implement these measures.

Postponement of tax payment deadlines

You may request, before December 31, 2020, a postponement of tax payment deadlines from your corporate tax department (SIE), which may, in the event of difficulties, grant delays in the payment of your direct taxes (excluding VAT and withholding taxes) on a case-by-case basis.

This scheme is intended for businesses affected by an interruption or restriction of their activity due to a closure measure or when their financial situation justifies it. Applications will be examined on a case-by-case basis.

As regards property tax, businesses that own and operate their commercial or industrial premises can postpone the due date by 3 months on request.

With regard to the business property tax (cotisation foncière des entreprises, CFE), payment of this tax has been entirely postponed until December 15 for companies belonging to the sectors most affected by the crisis.

The terms and conditions for the payment of advance payments of corporate income tax (Impôt sur les Sociétés, IS) and business value added tax (contribution sur la valeur ajoutée des entreprises CVAE) have also been adapted to allow the payment of advance payments to be spread out according to the forecast result for the financial year and by increasing the margins of error tolerated.

More information is available on the practical guide published by the impots.gouv website.

Digitalisation plan for retailers

In line with its declarations regarding support for the digitalisation of small businesses, the government has just published its plan to support the digitalisation of retailers.

This plan includes the creation of the website https://www.clique-mon-commerce.gouv.fr which allows each company to find the support measures and resources available for its activity.

In addition, it introduces the creation of a digital cheque, worth 500 euros, available to all administratively closed businesses and professionals in the hotel and restaurant sector, to finance the acquisition of digital distance selling solutions.
This financial aid will be granted on presentation of invoices to the service and payment agency up to a limit of €500. It can be paid from January 2021 and is intended to benefit 120,000 closed businesses.

The details of the measures and the press kit presenting this digitalisation plan are available below :

The details of the measures and the press kit presenting this digitalisation plan are available below :
Shops digitalization plan
Connected shops

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