Other news for September

Restaurant vouchers

In June 2020, the government had eased the conditions for the use of restaurant vouchers. The measure was intended to revive the activity of cafés and restaurants that had to remain closed for several months to fight against the spread of the Covid-19 epidemic. The government has just extended the measure until February 28, 2022. So, the daily payment limit in restaurant vouchers is increased from €19 to €38 and all employees can use them on Sundays and public holidays.

Caution: Mission/short-term employment contracts may be redefined as permanent contracts

Employers have the possibility of using mission (or short-term) contacts for limited purposes: filling in for an absent employee, responding to a temporary increase in the company’s activity or hiring until the arrival of a new employee. Short-term contracts must not be used for the normal and permanent activity of the company. If the employer diverts these contracts from these purposes, the Court of Cassation has just recalled that the mission/short-term contract(s) is/are likely to be redefined as permanent contact(s), with a retroactive effect from the first day of execution of the first mission/short-term contract.

Over-depreciation of commercial vehicles

Under certain conditions, companies can deduct from their taxable income, in addition to the normal depreciation, between 20 and 60% of the original value of their vehicles acquired new (heavy goods vehicles and light commercial vehicles) and assigned to their activity if the total permissible laying weight (GVW) is at least equal to 2.6 tons. This preferential regime, expected initially to end in 2021, is now extended until December 31, 2030, for vehicles acquired via financial leasing or leased with option to purchase.

Exceptional assistance for disabled self-employed workers

Agefiph (association managing the fund for the professional integration of disabled people) offers disabled self-employed persons a financial assistance of €1,500. In addition, the association offers to make a “recovery assessment” that may help to revive or reorient their activity. The association devotes to each of them a 10-hour individualized professional support.