Other News for June 2021

Deferral of social contributions

Employers must make their nominative social declaration on June 5 or 15 depending on the number of employees in their company and, where applicable, pay, on the same date, the social contributions payable in connection with the remuneration of their employees for the work done in May. However, companies that “experience a direct or indirect closure or restriction of their activity as a result of the measures decided by the government” may defer, in whole or in part, the payment of these contributions. A deferral concerns both the contributions to be paid by the employer and those due by the employee.

Partial activity

For 2021, due to the health crisis, employers can receive a partial activity allowance for each hour not worked, without surpassing 1,607 hours per employee (compared to 1,000 hours per year in normal times). Bearing in mind that in exceptional cases resulting from the specific situation of the company, this limit may be surpassed by joint decision of the Labor and Finance Ministers.

Kbis (Certificate of Incorporation)

When completing their administrative procedures, companies are generally required to present a Kbis. As of November 1, the submission of a Kbis will not be necessary in many administrative procedures, precisely 55 procedures. Companies will simply have to communicate their company number (known as SIREN number in France) to the concerned administrations.

Minor work accident

When an accident at work occurs within the company, the employer is obliged to inform within 48 hours, as of the time he becomes aware of it, the Health Insurance Fund . However, if this accident does not lead to hospitalization or stoppage of work, the employer can simply record the accident in the register called “minor accidents”. Previously, to keep such a register, the employer had to obtain prior authorization from the Pension and Occupational Health Insurance Fund. Since May 1, 2021, the employer must simply inform this body of the keeping of the register.