Employer contribution exemption and payment aid for sectors hit by the first lockdown

Article 65 of the third amending finance law for 2020 fully exempts from employer social contributions employers with fewer than 250 employees in tourism, hospitality, catering, sport, culture, air transport and events (and related sectors with a sharp drop in activity) for employment periods from 1 February to 31 May 2020, and employers with fewer than 10 employees in other sectors forced to close to the public, for 1 February to 30 April 2020. They also receive a payment aid equal to 20% of exempted pay. The article also provides payment plans and partial write-offs of social debts of up to 50%.