This section includes a set of measures aimed at relieving companies in the payment of fixed charges: rent, taxes, social security contributions, etc.
exemption from social security contributions tpe – sme
VSEs-SMEs, administratively closed or subject to time restrictions with a loss of turnover greater than 50%, may benefit from an exemption from social security contributions during the closed or restricted period. Until the legislative measure is taken, companies will be able to apply for a deferral, during the period concerned.
For VSEs-SMEs which are not directly subject to an opening restriction, but which have lost 50% of turnover, it will be possible to request, on a case-by-case basis, a remission of contributions due during the closing period.
Postponement of Urssaf contributions expiring on October 5 or 15 without prior request: for employers whose activity is newly prevented – cafes restaurants in maximum alert zones, for employers whose activity was already prevented and still is. More Info
payment of rents and charges
Postponement of the payment of rents and water, electricity and gas charges. The finance bill for 2021 introduces a tax credit for encourage landlords to cancel part of their rents. This measure will benefit companies with fewer than 250 employees that have been administratively closed. or belonging to the UNHCR sector. Thus, any lessor who, over the three months of October, November and December 2020, agrees to waive at least one month's rent, will be able to benefit from a tax credit of 30% of the amount of abandoned rents. This aid will be combined with the solidarity fund.
- More information on the Government website
- URSSAF website: exceptional measures to support the economy
Postponement of tax deadlines
Several support measures for businesses:
Measure 1: deadlines for payment of direct taxes (excluding VAT and withholding tax). Since October 20, companies can contact their business tax service (SIE) to request payment deadlines.
Companies concerned: those which have suffered an interruption or restriction of their activity linked to a closure measure or when their financial situation justifies it.
Measure 2: the property tax deadline payable by companies that own and operate their commercial or industrial premises is postponed by 3 months, on simple request.
Measure 3: Possibility of requesting a new settlement plan to spread over a period of up to 3 years, the payment of professional taxes due during the period of health crisis and not yet settled.
Measure 4: for the self-employed: Possibility of modulating the rate and installments withholding tax at source. Steps to be taken via the private space on impots.gouv.fr, section “Manage my withholding tax”.