Due to the violence of the health crisis, the solidarity fund was once again strengthened. The announcement was made by Emmanuel Macron last November, but its transcription by decree only took place very recently. A good opportunity to review the conditions for granting this aid for the month of December. Conditions which vary according to the business sectors of the companies.
Closed businesses
Companies administratively closed in December 2020 (bars, for example), regardless of the number of their employees, are entitled to assistance corresponding to their loss of turnover in December compared to 2019 (same month or monthly average) :
– within the limit of € 10,000;
– or, if the calculation method is more favorable, within the limit of 20% of their average monthly turnover for 2019 or December 2019, capped at € 200,000.
Note: when these administratively closed companies carry out distance sales with in-store collection or delivery, their amount must be reintegrated, up to 50%, in the turnover achieved in December.
Open companies but belonging to sectors hit by the crisis
Support is also given to companies, regardless of their workforce, belonging to sectors hardest hit by the crisis such as tourism, sport or culture (list of sectors in appendix 1 of decree n ° 2020-371 of 30 March 2020) which, although open, recorded a loss of turnover of at least 50% in December 2020 compared to 2019 (same month or monthly average).
These companies are entitled to compensation for their loss of turnover capped at € 10,000 or, when the system is more favorable to them, to compensation equal to 15% of their average monthly turnover for 2019 or December. 2019, capped at € 200,000. A rate increased to 20% when the level of loss of turnover is greater than 70%.
Companies in related sectors
Companies employing at most 50 employees indirectly affected by the crisis (sectors listed in appendix 2 of decree n ° 2020-371 of March 30, 2020), which lost more than 50% of their turnover in December 2020 compared to 2019 (same month or monthly average), can receive assistance corresponding to 80% of their loss, up to a limit of € 10,000.
But beware, to be eligible, they must have suffered a loss of turnover of at least 80% during the first confinement (between March 15 and May 15, 2020) or the second confinement (during the month of November 2020).
Note: when the loss of turnover is greater than € 1,500, the minimum amount of aid is € 1,500. When the loss of turnover is less than or equal to € 1,500, the aid is equal to 100% of the loss of turnover.
Other companies
Open companies employing at most 50 employees not belonging to the sectors mentioned in appendices 1 and 2 of decree n ° 2020-371 of March 30, 2020 and which suffered a loss of turnover of more than 50% in December can obtain assistance to compensate for all or part of this loss. However, this aid is capped at € 1,500.
In practice: for the month of December, the request for assistance from the solidarity fund must be made no later than February 28, 2021 on the site impots.gouv.frhttps: //www.impots.gouv.fr/portail/ .
Decree n ° 2020-1620 of December 19, 2020, OJ of 20
Decree n ° 2020-371 of March 30, 2020, OJ of 31
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