To follow up on our previous newsletters, please find below information related to the following topics:
The company health and safety protocol was updated by the Ministry of Labour on December 8, 2021, to include various government announcements.
Several measures are confirmed, including:
As ventilation measures are key, we would also like to inform you that a calculation tool has been set up to better evaluate and improve air renewal in workplaces by the INRS (National Institute for Research and Safety). It aims to simulate the evolution of the carbon dioxide concentration produced by the occupants’ breathing and estimates the air renewal rate.
Finally, the Minister of Labor indicated on December 22, 2021 during an interview that she asked companies “to prepare the reinforcement of telework at the beginning of next year, therefore on January 3, with a target of three days minimum for the positions that allow it, or even four days when it is possible.” We will keep you informed soon of the potential addition of this measure to the general health and safety protocol in companies.
On December 1, 2021, the Official Social Security Bulletin published an instruction on the conditions for capping exemptions and financial aid for the payment of social contributions.
Until then, exemptions and financial aid for the payment of social contributions declared until August 1, 2021 were subject to a ceiling of 2.3 million euros.
From now on, exemptions and financial aid that have not been declared before August 1, 2021 are no longer subject to this ceiling, provided that the conditions mentioned below are met:
For declarations made before August 1, 2021 for an amount in excess of the ceiling of 2.3 million euros, it is planned that the excess will not give rise to a refund if it is partly linked to the exemption and financial aid arrangements for the payment of social security contributions and subject to compliance with the two cumulative conditions already required for the lift of the ceiling.
As a reminder, in the context of the deferral of social security contributions for companies affected by the health situation, the Amending Finance Act for 2020 introduced in the spring of 2021 a scheme for the settlement of debts for social security contributions.
By a decree n°2021-1579 of December 6, 2021, the duration of these clearance plans can now be extended to 5 years for employers operating in sectors S1 and S1 bis.
As a reminder, employers with less than 250 employees on January 1, 2020 who have concluded a clearance plan but are unable to meet all the deadlines may also benefit from a partial remission of their contributions if they :
The application must be made on the Urssaf website.
A decree n°2021-1664 of December 16, 2021 sets up a so-called “closure” aid which aims to compensate for the uncovered fixed costs of companies whose activity has been affected by the administrative restriction measures aimed at fighting the Covid-19 epidemic.
This financial aid concerns companies that:
The aid is paid in the form of a grant, the amount of which is the sum of the aid to which the company is entitled for each eligible period between January 1, 2021 and August 31, 2021.
The amount for each eligible period is 70 % of the mathematical opposite of the fixed costs gross operating profit of the eligible activities during the eligible period.
Single applications for this financial aid must be submitted by electronic means between December 22, 2021 and February 28, 2022 on the website www.impots.gouv.fr
We inform you that following the publication of Decree n° 2021-1671 of December 16, 2022, all travel from the United Kingdom to France, for both vaccinated and non-vaccinated persons, is now subject to compelling reasons. It should be noted that the participation in the PFW will not fall into this category. More information can be found on this page.