Towards more telework
To curb the spread of Covid-19, the government wants to strengthen the use of telework throughout the country and mainly in regions where movement restrictions have been adopted to limit the spread of the epidemic. To this end, the «National Protocol to Ensure the Health and Safety of Employees in the Face of the Covid-19 Epidemic” was updated on March 23rd.
Solidarity Fund
Businesses have until April 30, 2021 to request for assistance for February 2021 Solidarity Fund. This request must be made on the website of the tax administration. In February, the amount of these aids can range from 1,500 to 200,000 euros depending on the condition of the company.
Social declaration of the self-employed
Until now, self-employed non-agricultural workers (i.e., artisans, traders, manufactures, and liberal professionals) had to report their income every year, via the social declaration of the self-employed workers’ platform (DSI - Déclaration Sociale des Indépendants). This declaration used to calculate the amount of their personal social contributions. As of this year, the social and tax declarations of self-employed workers are merged and the DSI is therefore abolished.
Telework and employees’ costs
Allowances paid in 2020 by the employer to cover telework costs incurred by employees are exempt from income tax. When it comes to lump sum allowances, however, the exemption is limited to €2.50 per day of telework or €550 per year.
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