ExemptionEndedEmployment and contributionsNational

Flat-rate cut in 2020 contributions for self-employed workers and artist-authors in affected sectors

Under article 65 of the third amending finance law for 2020, the decree of 1 September 2020 sets the cut in 2020 social contributions: €2,400 for self-employed workers in the hardest-hit sectors and €1,800 for those in other sectors forced to close to the public. Artist-authors receive €500, €1,000 or €2,000 depending on their 2019 artistic income (from €3,000).

Measure originators

InitiatorGVT
Olivier Véran
Gouvernement
Amount
2,400 €
Impact on public finances
Costs 400 m € (one-off)2020 estimate · Social security
Source of the estimate: Projet de loi de finances rectificative pour 2020 n° 3074, évaluation préalable de l'article 18 (Rough estimate)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
2 September 2020

Measure impact

Self-employed workers in affected sectors paid €2,400 (or €1,800) less in 2020 contributions; artist-authors with at least €3,000 of 2019 artistic income received a €500 to €2,000 cut.

Official references

Law number: Décret n° 2020-1103 du 1er septembre 2020 (application de l'art. 65 de la loi n° 2020-935)
Official Journal: JORF n° 0214 du 2 septembre 2020 (texte n° 17)

Procedure timeline

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

100%
3 / 3 steps
Completed
2 September 2020

Publication in Official Journal

Publication
Publication du décret n° 2020-1103 du 1er septembre 2020 (JORF n° 0214, texte n° 17).
Completed
2 September 2020

Entry into force

Application

Immédiate ou à la date prévue

Réduction applicable aux cotisations et contributions dues au titre de l'année 2020.
Completed
30 July 2020

President of the Republic signature

Promulgation

Publication au Journal officiel

Loi n° 2020-935 de finances rectificative : l'article 65 (III et V) prévoit la réduction, dont le montant est fixé par décret.