Solidarity Fund: May form now online

Companies wishing to benefit from the solidarity fund for May 2021 can now access the dedicated online form. Applications must be submitted by July 31 at the latest.

Administrative closure procedures and calculation of reference sales

The solidarity fund has been renewed, in accordance with the conditions defined by the decree of May 26, 2021, for companies that have suffered losses on May business. The compensation rules remain unchanged, but the tax authorities have issued a number of reminders to facilitate the processing of claims.

As a result, businesses authorized to reopen from May 19 can no longer apply to the solidarity fund for the whole month of May, but only for a partial administrative closure. The only businesses concerned by a total administrative closure for the whole month of May are bars and restaurants without a terrace, and discotheques.

If a company, having been authorized to reopen partially from May 19, submits its application for the solidarity fund citing a total closure for the whole month, the time taken to process its application will be extended.

The tax authorities also remind us that companies have two options for calculating their reference sales for 2019. They can declare their loss of business based on the same month's sales, in this case May 2019, or by establishing a monthly average of sales for the whole of 2019. However, whichever calculation method is chosen, it must be the same as that used for previous applications.

How do I apply for the solidarity fund?

The following companies are eligible for the solidarity fund for the month of May 2021:

  • Under partial administrative closure and having lost at least 20% of their sales;
  • Under total administrative closure and having lost at least 20% of their sales;
  • Whose business falls within sectors S1 and S1 bis and has suffered a loss of sales of at least 50%;
  • Whose business is in another sector, who have fewer than 50 employees and who have lost 50% or more of their sales;
  • Winegrowers who have lost at least 50% of their sales.

The companies concerned must log on to their personal space on the Impots.gouv.fr website, go to the mailbox, select the reason "I'm applying for assistance for companies weakened by the Covid-19 epidemic" and fill in the information requested.

From June 2021, the amount paid out under the solidarity fund will be degressive.