ExemptionEndedEmployment and contributionsNational

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

InitiatorGVT
Olivier Dussopt
Gouvernement
InitiatorGVT
Olivier Véran
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
1 September 2020

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

Law number: Loi n° 2020-1576 du 14 décembre 2020 (LFSS 2021), art. 9
Official Journal: JORF n° 0302 du 15 décembre 2020 (texte n° 1)

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
15 December 2020

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur ; exonération applicable aux périodes d'emploi à compter du 1er septembre 2020.
Completed
14 December 2020

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2020-1576 de financement de la sécurité sociale pour 2021, publiée au JORF n° 0302 du 15 décembre 2020.