March 25, 2023

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Remember to declare the exemption and assistance for the payment of social contributions

To help employers overcome the economic crisis linked to Covid-19, the public authorities have introduced an exceptional exemption from employer social contributions and assistance for the payment of social contributions (employers and employees) due in 2020 on the salaries of their employees.

As a reminder, these advantages apply to employers:

– fewer than 250 employees working in one of the sectors most affected by the crisis (tourism, hotels, restaurants, culture, etc.);

– less than 250 employees who come from a sector related to them (food purchasing centers, wholesale drinks shops, service stations, shops in shopping malls and airports, etc.) and who have suffered from the 15 March to May 15, 2020, a loss of turnover of at least 80% compared to the same period in 2019 (or of which the decrease in turnover over this period represents at least 30% of that of 2019) ;

– fewer than 10 employees whose activity, which falls within another sector, involves welcoming the public and had to be interrupted due to the spread of Covid-19 (excluding voluntary closure).

These employers can thus be granted an exemption from employer social contributions for periods of activity between 1er February and May 31, 2020 (or April 30, 2020, depending on the industry concerned). And aid for the payment of social contributions remaining due for 2020, equal to 20% of the activity income paid for these same periods of activity.

To benefit from the exemption from social contributions, employers must modify the nominative social declarations (DSN) transmitted for the periods of activity concerned. Knowing that the contribution payment aid must also be declared in DSN.

And initially, employers had until October 31 to complete these steps. According to the latest government announcements, this deadline has been extended to November 30, 2020.

Press release from the Ministry of the Economy, Finance and Recovery, October 14, 2020