Since the beginning of the week, the government has taken several measures to help businesses cope with a drop in activity in the context of the coronavirus epidemic. Le Figaro gives an update on the steps to be taken to obtain a deferral of contributions or a partial unemployment of employees.
For contributions, the request is made by e-mails
Deadlines are tight: employers have a Urssaf deadline set at the 15th of the month. To avoid the levy, companies must request a deferral. If necessary, they can repeat it for the next deadline, April 15. This will be “without justification, without formality, without penalty ” and will concern “payment of contributions and taxes due in March“Said Emmanuel Macron during his address on Thursday evening.
- Postponement of tax deadlines
Employers must contact the corporate tax service (SIE) if they wish to carry over VAT and CICE credits. A simplified form has been made public for this purpose.. The taxes to which the request relates and the drop in turnover which justifies the process must be entered. This must be done by e-mail: a list of the different SIEs and their contact details is available online for this purpose.
- Postponement of social deadlines
With regard to Urssaf, the employer can request a deferral of the payment of the personal contribution of family allowances, the Generalized Social Contribution (CSG), the Contribution for the repayment of social debt (CRDS) and the Contribution to vocational training (CFP). These payments may be postponed for up to three months, says Urssaf. If the employer has not yet transmitted his nominative social declaration (DSN), he can still file it until March 16 inclusive by modulating his payment; if the declaration has already been transmitted, he may also amend it.
SEE ALSO – Coronavirus: France will have the “most protective partial unemployment system in Europe”, says Mr. Pénicaud
Partial unemployment can be requested by any affected company
When a company is confronted with an exceptional situation which forces it to reduce or suspend its economic activity, it can have recourse to a procedure of partial unemployment. All companies that are affected “directly or indirectly” by the coronavirus crisis can make this request.
The request for partial unemployment has been fully dematerialized since 2014. The employer must go on the government platform, which centralizes the request.
In case of difficulty, the main point of contact for employers is the Regional Directorate for Enterprise, Competition, Consumption, Work and Employment (DIRECCTE) to which the company is attached. The Ministry of Economy and Finance has listed the coordinates of DIRECCTE on a dedicated page. “Given the current difficulties“, The request can be made a posteriori, within twenty days. The DIRECCTE must, in this emergency situation, be able to provide a response within 48 hours.
There is no condition of size or number of employees for a company to benefit from partial unemployment for its employees. Their contracts are then suspended, not broken; this also applies to apprentices.
The government has also pledged to pay 100% of the costs of short-time working. Employees will receive 70% of their gross salary, or around 84% of their net salary. The only exception: employees paid minimum wage, who will continue to receive 100% of their salary during their period of partial unemployment.