Answer: Yes! In fact, the additional social protection guarantees (health, maternity, incapacity to work, disability, etc.) put in place within your company as part of a group health insurance plan benefit your employees placed in partial activity between March 12 and December 31, 2020. This applies even in the event of a clause to the contrary in the document establishing the guarantees, in the collective agreement you have subscribed to or in the regulation to which you have adhered. Be careful! Not maintaining these guarantees for your employees placed in partial activity during this period (March 12 to December 31, 2020) could have serious financial consequences for your company. Indeed, the contributions that the latter pays to finance this supplementary social protection scheme benefit from tax and social exemptions provided mainly that this scheme collective (i.e., it applies to all your employees) and compulsory. Not maintaining the guarantees of this scheme for employees in partial activity would call into question its collective nature and, as a result, these exemptions.
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