To help businesses get out of the crisis...

For employers

Paid or deferred employers’ social security contributions (excluding supplementary pension), for periods of employment between February 1 and May 31, 2020, may be subject to a total exemption.

Employers in the following sectors are eligible for this scheme:

- sectors of the economy most affected by the crisis (tourism, hotels, restaurants, sports, events...).

- activities connected to these sectors and which have suffered a very sharp drop in their turnover.

The exemption, for periods of employment between February 1 and April 30, 2020, is extended, in principle, to companies with less than 10 employees whose activity includes the reception of customers and which had to be interrupted because of the lockdown (excluding voluntary closure).

Besides, these employers can get a reduction from their remaining social security contributions to be paid to the URSSAF (Unions de Recouvrement des Cotisations de Sécurité Sociale et d’Allocations Familiales - Unions for the Recovery of Social Security and Family Allowances) for 2020. The reduction can be 20% of gross wages paid during the periods of employment covered by the exceptional exemption.

For the self-employed

Self-employed workers in one of the sectors most affected by the crisis, related sectors or those whose activity includes the reception of customers, which had to be interrupted due to the lockdown measures, benefit from a reduction in personal social security contributions to be paid to the URSSAF for 2020.

A partial remission on social security contributions

Furthermore, employers who are not eligible for the social contribution exemption mentioned above can obtain a partial remission (up to 50%) on the remaining employers’ social contributions to be paid to the URSSAF for the period between February 1 and May 31, 2020, provided, in particular, that they have lost at least 50% of their activity during this period (compared to last year) and that they have settled a plan with the URSSAF to gradually clear their debt. A similar scheme is provided for the self-employed.

Promoting employment

Finally, employers who offer, between August 1, 2020 and January 31, 2021, a permanent employment (CDI – contrat à durée indéterminée) or a fixed-term employment (CDD – Contrat à durée déterminé) of at least 3 months to a young person under the age of 26 can claim a hiring subsidy of up to € 4,000 over one year.