Employer contribution exemption and payment aid linked to the second lockdown
Article 9 of the social security financing law for 2021 exempts from employer contributions, for up to three months, employers with fewer than 250 employees in tourism, hospitality, catering, sport, culture, air transport, events and related sectors that were banned from receiving the public or lost at least 50% of turnover, as well as employers with fewer than 50 employees in other sectors banned from receiving the public. It covers employment periods from 1 September 2020 for employers in areas under restrictions before 30 October 2020, and from 1 October 2020 for those affected from 30 October, for up to three months and no later than November 2020. A payment aid of 20% of pay is added; self-employed workers get a reduction set by decree.
Measure originators
No official estimate found for this measure.
Measure impact
Employers in sectors hit by autumn 2020 restrictions got up to three months of employer contributions exempted plus an aid of 20% of payroll offset against contributions due in 2020 and 2021.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel