URSSAF exceptional aid measures
URSSAF exceptional aid measures
To learn more about the terms and conditions for the implementation of this new system, please read our new article dedicated to this topic.
1/ POSTPONEMENT OF THE PAYMENT OF SOCIAL SECURITY CONTRIBUTIONS FOR THE DSN OF JANUARY 2021
Since March 2020, URSSAF has put in place exceptional measures to support companies with cash flow difficulties. These measures will be renewed for the January 2021 deadlines.
Indeed, employers who experience "a closure or a direct or indirect restriction of their activity because of measures decided by the public authorities" will again be able to obtain the deferral of all or part of the employer and employee contributions at the deadline of 5 or 15 January 2021.
As before, the declarations will have to be filed on the scheduled dates.
Employers must submit their request online via a dedicated form at least 48 hours before the filing of the DSN. In the absence of a response from URSSAF within 48 hours, this application is considered accepted.
Unpaid dues are automatically deferred, without penalty or late payment surcharge. Deferred contributions that are not subject to exemptions (as described below) will subsequently give rise to a settlement plan of up to 36 months.
2/ URSSAF CONTRIBUTION EXEMPTION MEASURES
Law n° 2020-1576 of December 14, 2020 on the financing of social security for 2021, published in the Journal Officiel the following day, continues the contribution exemption and payment assistance scheme introduced by the Amending Finance Law of July 30, 2020. Amending Finance Law of July 30, 2020.
A - Which employers and sectors are concerned by this exemption scheme?
- Total exemption from contributions and social contributions for employers with less than 250 employees carrying out their main activity:
- in the sectors of tourism, hotels, restaurants, sports, culture, air transport, and events (sectors known as "S1")
- and those who depend on these sectors (known as "S1 bis").
Note: the exhaustive list of the aforementioned sectors is defined and updated in the appendices to decree no. 2020-371 of March 30, 2020, recently amended by article 1 of decree no. 2020-1620 of December 19, 2020.
These employers can benefit from this total exemption from now on:
- they have been the subject of measures prohibiting the reception of the public taken in the context of a state of health emergency, without taking into account any delivery, order pick-up or takeaway activities;
- or, that they have recorded a decline in revenue of at least 50% compared to the same period of the previous year.
- Employers with less than 50 employees are also eligible.
- who carry out their main activity in sectors other than those mentioned above;
- and which have been the subject of a ban on receiving the public that has a significant impact on the pursuit of their activity, with the exception of delivery activities, order pick-up or take-away sales.
B - What are the contributions concerned?
This exemption relates to the social contributions and contributions mentioned in I of Article L. 241-13 of the Social Security Code (with the exception of contributions assigned to supplementary pension schemes) and applies to contributions and contributions due after application of any total or partial exemption from social contributions, specific rates, bases or lump sums of contributions.
C - Over what period?
- Maximum duration :
The exemption is only applicable for a maximum period of three months and can only apply to contributions and contributions due in respect of periods of employment up to November 30, 2020.
However, a decree may extend these periods beyond November 30, 2020 :
- at the latest until the last day of the month in which the state of health emergency ends (currently set at February 16, 2021) ;
- or, for employers for whom the ban on admitting the public would have been extended beyond this date, until the last day during which the ban on admitting the public ends.
To this date, no decree has been issued.
- Exemption periods:
The exemption applies to contributions and fees due for periods of employment:
- starting on September 1, 2020 for companies in the "S1" sectors only, which carry out their activity in a place that has been affected by measures restricting the movement of persons or reception of the public before October 30, 2020 (curfew in certain regions or cities);
- running from October 1, 2020 for employers ("S1" and "S1 bis" sectors and employers with fewer than 50 employees and not belonging to these sectors) concerned by measures restricting the movement of persons or receiving the public to fight the epidemic from October 30, 2020 (national lockdown period).
3/ PAYMENT ASSISTANCE
Article 9 of the LFSS for 2021 extends the system of assistance for the payment of social security contributions and contributions introduced by the Amending Finance Act of July 30, 2020 and due by employers with fewer than 250 employees in the so-called "S1" sectors of activity.
This payment assistance is equal to 20% of the amount of employee compensation due for the periods mentioned above (from September 1 to November 30 or from October 1 to November 30, 2020).
All sums due to URSSAF, including employee contributions, CSG or CRDS, for the years 2020 and 2021 are concerned.
To be fully applicable, these measures must be supplemented by one or more decrees setting out the conditions for their implementation.
Our experts are constantly monitoring regulatory changes providing support to businesses. Our articles are updated by midday on the basis of press releases and the publication of decrees by official bodies, which are deciphered by our experts. There may sometimes be a couple of hours delay between the official texts and our publication, the purpose of which is to provide you with preliminary answers to your questions.