As was the case during the first wave of the Covid-19 epidemic, the public authorities have introduced a total exemption from employer social contributions for the benefit of the employers hardest hit by the crisis. An exemption which is accompanied by aid for the payment of social contributions remaining due in 2020 and 2021. Explanations.
Who is concerned ?
The exemption from employers’ social contributions (excluding supplementary pension contributions) is intended for employers with less than 250 employees whose main activity falls within one of the so-called “protected” sectors (culture, sport, tourism, hotels, restaurants, etc. air transport and events) or a sector called “related” to these protected sectors.
Clarification: the lists of these sectors are appended to decree n ° 2020-371 of March 30, 2020 in the version in force on January 1, 2021.
But it is still necessary that these employers have undergone, during the month following that for which the exemption is applicable (except for professional sports clubs):
– a ban on welcoming the public;
– or a loss of turnover of at least 50% compared to the same period of the year 2019 or compared to their average monthly turnover of 2019.
Note: this last condition is considered to be met if the decrease in turnover observed during a month, compared to the same month of 2019, represents at least 15% of the company’s 2019 annual turnover. .
Employers with fewer than 50 employees who do not belong to a protected sector or a related sector can also claim exemption from employers’ social contributions. And this, as soon as they have been the subject, during the month following that for which the exemption is applicable, of a ban on reception of the public affecting in a preponderant way the exercise of their activity or ” a ban on the exercise of their activity following Decree No. 2020-1310 of October 29, 2020 prescribing the general measures necessary to deal with the Covid-19 epidemic (businesses closed during the November containment, in particular) .
Namely: the condition of prohibiting the reception of the public is fulfilled even if the company has used delivery, click & collect and / or take-out, regardless of the sector of activity concerned.
For which periods?
The exemption from contributions applies for periods of employment starting from:
– from 1er September 2020 for employers in a related sector and, if they work in a place subject to curfew before October 30, 2020, for employers in a protected sector;
– from 1er October 2020 for other employers.
And it ends:
– December 31, 2020, or the last day of the month preceding the authorization to welcome the public, for employers in protected sectors or related sectors;
– November 30, 2020 for other employers.
Note: eligibility for exemption from contributions is assessed month by month. Thus, for example, to benefit from the exemption for the month of October, employers must meet the required conditions (ban on public reception or loss of turnover) during the month of November.
What about the outstanding contributions?
Employers who benefit from the exemption from employers’ social contributions can also claim assistance for the payment of contributions (employer and employee) remaining due. This aid is equal to 20% of the gross remuneration paid to employees during periods of employment during which the employer benefits from the exemption from contributions. It comes in reduction of social contributions which employers are liable for the years 2020 and 2021.
Clarification: the total amount of the exemption and of the contribution payment aid cannot exceed € 800,000 per employer (€ 120,000 for the fishing and aquaculture sector, € 100,000 for the fishing sector. primary agricultural production). This ceiling also includes the exemption and payment assistance that employers were able to benefit from during the first wave of the Covid-19 epidemic.
How to proceed ?
It is up to the employers to declare the exemption and the aid for the payment of the contributions to which they are entitled in the registered social declaration (DSN) of February, namely the one sent no later than March 5 or 15, 2021, or , if the deadline is too short, in the DSN for the month of March, i.e. the one sent no later than April 5 or 15, 2021.
Art. 9, law n ° 2020-1576 of 14 December 2020, JO of 15
Decree n ° 2021-75 of January 27, 2021, OJ of 28