In this unprecedented period, the team wishes to make its small contribution to national solidarity. We provide HR teams, who work non-stop to secure the working conditions of their employees. These
some resources that we hope will save them time in their communications and the implementation of their business continuity plan.
Good reading. Do not hesitate to contact us if you need other documents, supports, communication.
Thus, you will find at the bottom of the article the links to the source websites to help you.
France has passed, since March 14, 2020, to stage 3 of management of the COVID-19 epidemic. Indeed, confinement is imposed. The primary objective is to limit the movement of people as well as physical contact causing the transmission of the virus.
This government announcement has a strong impact on the activity of companies, the organization of teams, and on the way of working. We are posting a few reminders and obligations online to inform and support you.
Regarding general measures:
In order to reduce our exchanges, trips and contacts as much as possible throughout France, for a minimum of two weeks (certainly longer):
Social distancing rules to be applied systematically regardless of the place:
- Wash your hands regularly;
- 1 meter between each person;
- Sneeze or cough into the crease of his elbow or into a tissue;
- Greet without shaking hands;
- Use disposable and single-use tissues.
- And above all, limit your outings as much as possible.
Derogations on certificates are authorized in the context of:
- Travel to a place of sale of basic necessities (food shopping or pharmacy)
- Travel for reasons of health, imperative family, assistance to vulnerable people or childcare ...
- Travel to the workplace when essential,
Regarding the measures put in place by companies, employment:
- Activate your business continuity plan;
- Set up teleworking as much as possible for employees whose presence is not required. We offer you a teleworking charter, if you want to save time;
- Update the single risk assessment document;
- Communicate with employees on hygiene measures;
- Respect the rules of social distancing (limit meetings to the strict minimum,
- avoid regrouping, cancel / postpone trips, etc.)
- Justify business trips.
Closure of establishments open to the public:
These are establishments that are not essential to the life of the nation, such as cinemas, bars, museums or even libraries. Indeed, this also concerns nurseries, schools, colleges, high schools and universities. A guard service has been set up for essential staff.
Therefore, only food shops, pharmacies, gas stations, Telecom shops, banks or press distribution can remain open.
Closure of schools.
Focus on the partial activity mechanism:
In the event of economic difficulty or the closure of your establishment, the partial activity is a system for preventing redundancies that allows employees to remain in employment in order to maintain skills.
This leads to suspensions of employment contracts for the employees concerned.
Here are some examples of eligible situations:
- Administrative closure of an establishment;
- Prohibition of public demonstrations following an administrative decision;
- Temporary interruption of non-essential activities;
- Suspension of public transport by administrative decision;
- Decline in activity linked to the epidemic.
- Compensation will be paid by the employer to the employees concerned in the amount of 70% of the previous gross remuneration and 100% of the net remuneration in the event of training.
It is also possible to have the right to a reimbursement via an allowance paid to the employer by the State and Unedic:
- Only the non-working hours included between the legal working time over the period considered and the number of hours worked over the said period are liable to be compensated.
- Hours worked over the legal, collective or contract duration are not subject to either payment by the State to the employer, or payment by the employer to its employees. 'compensation.
Depending on your collective agreement, specific provisions may apply.
To request an authorization online: https://activitepartielle.emploi.gouv.fr/aparts/
Indeed, the device is subject to an authorization request from the Departmental Unit of the Direccte to which the establishment geographically falls. This instruction time is approximately 48 hours. The administrative authority normally has a maximum of 15 days. After this period and without response, the request is said to be accepted.
However, in companies with a minimum of 50 people, recourse to partial activity must be the subject of prior information / consultation with the CSE.
Focus on payroll and social declarations:
With the situation of the employee in teleworking, it is a rule known as “imperative” for all the positions which allow it during this period of crisis. Therefore, the usual remuneration must be maintained as well as the meal vouchers.
With regard to employees in partial activity, the system results in the suspension of the employment contract and the payment by the employer of compensation and reimbursement by the State and Unedic.
How to calculate this compensation?
- The base is calculated in the same way as that of the paid vacation allowance (taking into account increases and other bonuses, etc.).
- Reduced to the hourly amount on the basis of the legal duration of work applicable in the company (or if applicable, to the collective duration of work or the duration written in the employment contract).
- Unless there is a more favorable contractual provision, the compensation corresponds to 70% of the gross remuneration and 100% in the case of training.
- If after payment of the partial activity allowance, the employee's remuneration is lower than the minimum monthly remuneration, the employer must then pay an allowance which will supplement the difference between the minimum monthly remuneration and the sum initially received by the employee.
Social and fiscal regime:
- Partial activity indemnities paid to the employee are subject to income tax.
- However, they are not subject to the lump sum payment on employees, nor to employee and employer social security contributions. They remain subject to the CSG and the CRDS.
The payslip must mention:
- The absence of the employee for partial activity;
- The number of hours not worked;
- The rates applied;
- The amounts paid.
If all the information is not mentioned on the bulletin, a summary document must be given to the employee.
IN SUMMARY FOR THE EMPLOYEE:
- Partial activity allowances are subject to income tax;
- On the other hand, they are not subject to lump sum payment on wages, nor to
social security contributions and employers' contributions. They remain subject to CDG at the rate of 6,20% and to the CRDS at the rate of 0.50%.
Focus on employees forced to keep their children (and who cannot achieve
An online declaration system has been set up on the site https://declare.ameli.fr/ but does not exempt the notification of the work stoppage in DSN.
As a reminder, only parents with children under 16 or with a disability (no age limit) are eligible. Indeed, the judgment can be issued for a period ranging from 1 to 14 days and for only one parent at a time or person having parental authority.
So it is possible to split the stop or to share it between parents, it also renewable.
This system applies to employees of the general system, agricultural workers, sailors, clerks and employees of notaries, self-employed workers, non-agricultural employees and contractual civil servants. For other special regimes such as civil servants, the stoppage does not need to be declared via the service and must be managed directly by
First, a home care certificate on the honor of the employee to be sent to the employer. Secondly, you must make an online declaration of the shutdown on https://declare.ameli.fr/ and finally, to finish, report the shutdown with the reason for illness in DSN.
Focus on high-risk employees (and who cannot telecommute):
The aforementioned online reporting system is valid for people whose state of health leads to consider them as at risk of developing a severe form of the COVID-19 disease. The shutdown can be put in place as soon as possible but cannot exceed 21 days.
First of all, you have to start by making an online declaration by the employee on "declare.ameli.fr", then transmit the work stoppage to the employer and finally, report the stoppage with the reason illness in DSN
Focus on the postponements of URSSAF and Agirc-Arrco contributions:
Several measures have been taken to support companies during this period of crisis, it is possible to modify or postpone their URSSAF contributions as well as the supplementary pension contributions corresponding to the pay for the month of February.
For employers due on the 5th of the month and for employers with at least 50 employees and whose pay is made during the same month as the work period. However, the information will be communicated later, with a view to the April 5 deadline.
For employers due on the 15th of the month and for other employers, the postponement can go up to 3 months without penalty.
How to postpone your next URSSAF payment?
For payments via the DSN:
- Situation n ° 1: you have not yet deposited your DSN: Modulation of the SEPA payment during the deposit, the modulation takes place directly within the DSN.
- Situation n ° 2: you have already deposited your DSN: Modification of the URSSAF payment on Urssaf.fr.
For payments outside DSN:
- Option n ° 1: Directly adapt the amount of the payment;
- Option n ° 2: Do not make the transfer.
How to spread the payment?
You can go to your urssaf.fr online space, with your mailbox: new message, declaration formality, declare an exceptional situation. Another solution is to call 3957 (URSSAF number).
Specifics for supplementary pension contributions:
For payments via the DSN:
- Situation n ° 1: you have not yet deposited your DSN: Modulation of the SEPA payment during the deposit, the modulation is carried out directly within the DSN (payment amount at zero or amount representing part of your contributions)
- Situation n ° 2: you have already deposited your DSN and the SEPA payment is already entered. For a cancellation, contact your pension fund directly and for a downward revision, contact your pension fund to request its cancellation and proceed to the electronic payment of the amount that suits you via the COTIZEN online service https://cotizen.fr/ .
For payments outside DSN:
You can directly adjust the amount of your transfer according to your needs.
To complete and have the latest updates, we invite you to go regularly to these following sites to inform you about all government measures and current aid: