Solidarity Fund and social security contributions: what are the rules for September?

For the month of September, companies eligible for the solidarity fund and deferred payment of social security contributions are mainly those located in areas subject to confinement or curfew measures. Others will still be eligible, but under less favorable conditions.

Which companies are eligible?

In September 2021, companies eligible for the solidarity fund will first be those which have suffered a ban on receiving the public and a loss of sales of at least 20%. Companies that have suffered a partial ban on receiving the public (at least 21 days) and a loss of sales of 50% or more are also eligible. These structures will receive a monthly grant equal to 20% of their reference sales, up to a maximum of 200,000 euros.

Businesses domiciled in an area subject to confinement for at least 8 days, and which have suffered a loss of sales of at least 20%, are eligible for the solidarity fund in September, and can obtain aid corresponding to the amount of the loss of sales, up to a maximum of 1,500 euros.

For companies in sectors S1 and S1 bis, the phasing-out of the solidarity fund since June has been extended to September under the same conditions as in August, provided they have received aid in April or May 2021.

Lastly, the September 14, 2021 decree provides for adjustments to take account of the containment and/or curfew measures implemented this summer in certain territories. For example, companies domiciled in a territory that was affected by restrictive measures for at least 20 days in July will be eligible for increased aid of 40% of lost sales for the month of July, compared with 30% previously.

No more deferral of social security contributions

In addition to the changes linked to the solidarity fund, employers and non-salaried workers must take into account the latest rules concerning the payment of social security contributions. While URSSAF has allowed companies to defer payment of their social security contributions for many months in order to preserve their cash flow, the organization recently confirmed that they will once again have to meet payment deadlines in September.

Employers had to pay the social security contributions due for August on September 6 or 15, depending on their workforce. Only certain companies based in Guadeloupe, Martinique, French Guiana and La Réunion, whose activity is restricted, can apply for a deferral by completing the dedicated form available on the URSSAF website.

Employees who are no longer eligible to defer payment of their contributions and who are experiencing financial difficulties can contact the organization to set up a payment plan.