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Extension of covid-19 work stoppages

For several months now, employees and self-employed workers who cannot telework have the possibility, in certain situations, to benefit from a work stoppage adapted to the Covid-19 epidemic. These so-called “exceptional” work stoppages entitle them to the payment of daily social security allowances without waiting period and without the requirement to comply with the usual conditions for entitlement. In view of the current health situation, the public authorities have decided to maintain this system until September 30, 2021.

Longer paternity leave

As provided for by the Social Security Financing Act for 2021, the duration of paternity and childcare leave is extended. This leave is thus increased from 11 to 25 calendar days (from 18 to 32 days in the case of multiple births). This leave concerns both employees and self-employed workers (craftsmen, traders, and self-employed professionals). Basically, this applies to children born on or after July 1st, 2021. However, it also applies to children born before July 1st, 2021, while they were expected to be born after July 1st, 2021.

Abandonment of professional rents

The draft amending the finance law for 2021 proposes to extend until December 31, 2021, the period during which rent abandonments granted by landlords to businesses in difficulty are not taxable. This support scheme does not apply to simple grace periods. It applies to rent abandonments in the strict sense, i.e., definitive renunciations of the collection of rents by the landlord.

Aid for buyers of a business

Companies that acquired a business in 2020 and did not have any turnover during the same year due to the lockdown order imposed on them to fight against the Covid-19 epidemic can receive a financial assistance. The amount of this aid is calculated in relation to the fixed costs of each company.

Copyright : Les Echos Publishing 2021

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