To follow up on our previous newsletters, please find below information related to the following topics:
1.Evolution of the partial activity regime
Two decrees of April 28, 2021 (n°2021-508 and n°2021-509) extend again the partial activity regime.
The partial activity scheme specific to employees considered as vulnerable or who have to take care of children and are unable to work continues to apply.
The rates of indemnity and allowance paid respectively to the employee and the employer remain fixed at 70% of the employee’s previous gross remuneration (i.e. zero remaining expenses).
As a reminder, an employee who has to take care of his or her child benefits from this scheme:
Proof is still required, and the employee must provide a statement on his or her honor indicating that he or she is the only parent requesting a work stoppage.
2.Exceptional financial aid to employers of apprentices and employees on professionalization contracts
As a reminder, the exceptional financial aid for work-study programs has been extended until December 31, 2021 and concerns apprenticeship or professionalization contracts. Its amount can go from 5,000 euros for the hiring of any student under 18 years old, to 8,000 euros for the hiring of a student over 18 years old.
In order to benefit from the aid, companies with 250 employees or more must commit to respecting conditions related to the number of work-study students in their staff. The reference year is now 2022.
A decree dated April 28, 2021 modifies the base of the number of alternating work-study students to be reached by December 31, 2022, in order to benefit from the exceptional aid to employers of apprentices and employees on professionalization contracts for contracts concluded between April 1 and December 31, 2021.
Young people doing international volunteer work in companies are now included.
There is no longer any difference depending on whether the company is subject to the apprenticeship tax.
Two periods are to be distinguished:
The commitment of the employer of at least 250 employees is reached on December 31, 2021 when :
Companies with at least 250 employees must demonstrate that they have a minimum percentage of employees on work-study programs by December 31, 2022:
3.Exceptional purchasing power bonus (Macron bonus)
The Ministry of Labor has specified in a press release the outline of a bill currently being drafted which will be published by the summer.
The exceptional purchasing power bonus, which is tax-free, would be renewed up to a ceiling of 1,000 euros, for salaries up to three smic and without substitution for another element of remuneration.
For companies or branches that undertake to set up actions to enhance the status of second-line workers, the ceiling for the bonus would be raised to 2,000 euros. These enhancement actions will have to be formalized by the conclusion of branch or company method agreements on measures for access to training, on remuneration or on their working conditions.
This derogation would also apply to companies covered by a profit-sharing agreement in force.
Bonuses could be paid until the beginning of 2022 and this measure would be applicable retroactively to bonuses paid since the introduction of the bill, which should take place this summer.
We will come back to you to specify the final details of the adopted scheme.
4.Renewal of the deferral of contributions to the Ursaff
The Ursaff renews for the month of May the exceptional measures put in place to support companies whose activity is subject to health restrictions.
The declarations must still be filed on the dates initially planned, however, employers experiencing a closure, a direct or indirect restriction of their activity, will be able to obtain the postponement of all or part of the employer and employee contributions and supplementary pension for the deadlines of May 5 or 17, 2021.
Contributions that are not paid will be automatically deferred without penalty or late payment surcharge.
5. Solidarity fund
The March Solidarity Fund application form has been online since April 20, 2021 at impots.gov.
Your applications can be submitted until May 31, 2021.
The form now includes a “temporary aid” section that allows you to indicate whether or not you have already received aid.
The decree n°2021-553 of May 5, 2021 modifies the eligibility criteria for the solidarity fund for the month of April 2021.
In order to be eligible, it is now necessary to justify a date of commencement of activity set at a maximum of January 31, 2021 and no longer December 31, 2020. The aid must be requested by June 30, 2021 at the latest.
The following are eligible for the solidarity fund:
For the last two categories :
Other companies with less than 50 employees can benefit from the extension of the 1,500 euros subsidy for the month of April if they have suffered a loss of at least 50% of their turnover.
For all the above-mentioned subsidies, the aid paid is limited to a maximum of 200,000 euros at group level.
For your information, the total amount of so-called “temporary” aid granted to companies cannot exceed 1.8 million euros at group level for the period from March 2020 to December 2021. This is the sum of the total payments from the solidarity fund and exemptions from charges.
For all intents and purposes, the FAQ on the solidarity fund was updated on April 30, 2021.
6.Aid for seasonal stocks
The Minister of Economy announced that the exceptional aid for unsold stocks mentioned in our previous newsletter will be paid automatically on May 26, 2021 to retailers of clothing, footwear, sports, leather goods and travel items affected by the problem of seasonal stocks.
As a reminder, this aid will represent 80% of the amount of aid received under the solidarity fund in November 2020.
When the company achieves more than 1 million euros in sales per month, aid will be provided under the scheme of support for fixed costs.
7.Deadline for opting for the real tax regime
Some companies under a real tax regime and having undergone a sharp decline in their economic activity in 2020 may have seen their turnover fall below the threshold of the real tax regime (€176,200 for sales and €72,600 for services), resulting in the automatic application of the micro-business regime.
In order to keep the benefit of the real tax regime, the concerned companies had to formulate an option at the latest on February 1st of the year of application of the actual regime, i.e. for the year 2020 on February 1st, 2020.
This deadline for opting for a real tax regime for 2020 and 2021 has been extended to the deadline for filing the income tax return (May 19, 2021, for 2020). The option results from this single filing.
Only companies that :
The website impots.gouv has published an FAQ with the details of this measure.
8. Aid for digitalization
A decree n°2021-555 of May 6, 2021 modifies the conditions of eligibility to the exceptional aid to digitization of a lump sum of 500 euros for companies employing less than eleven employees.
In order to be eligible, companies no longer need to have been banned from receiving the public or to be registered in the Trade and Companies Register or Trade Directory.
However, the condition of not having a full-time employment contract since October 30, 2020 has been added, unless the company’s salaried workforce is greater than or equal to one.
To benefit from the aid, you must send your application to the “Agence de services et de paiement” through a teleservice before July 31, 2021 for invoices dated from January 28, 2021 subject to available credits. The closing date for the scheme could be anticipated if the number of applications received saturates the €60 million budget.