Exemption plan and assistance in the payment of social security contributions: what are the terms an
Exemption plan and assistance in the payment of social security contributions: what are the terms an
Article 9 of the law n° 2020-1576 of December 14, 2020 on the financing of social security in 2021, published in the Journal Officiel the following day, introduced a new mechanism of exemption and assistance in the payment of contributions intended for employers who encounter difficulties in the face of the extension of the measures taken to deal with the Covid-19 epidemic. It continues the system introduced by the Amending Finance Act of July 30, 2020.
Further details were expected for the implementation of these measures. This has been done now.
Indeed, the decree n° 2021-75 of January 27, 2021, taken in application of this law and published in the Journal Officiel on January 28, 2021, details the terms and conditions of implementation, the eligible sectors of activity and the methods of assessment of the condition of decrease in turnover.
In addition, the mechanism for deferring the payment of social security contributions has been renewed.
> Deferral of the payment of social security contributions for the DSN of February 2021: click here
> URSSAF contribution exemption measures: click here
- Employers and sectors of activity concerned by this exemption scheme
- Contributions concerned by this exemption scheme
- Period and duration of application of the exemption scheme
> Payment assistance device: click here
> Particularity of the "controlling" companies: click here
> Maximum amount for exemptions and payment aid "COVID 1" and "COVID 2": click here