SOLIDARITY FUND. Only companies subject to a ban on welcoming the public or to confinement can still benefit from the solidarity fund.
[Mis à jour le 10 décembre 2021 à 07h57] Are you eligible for the solidarity fund for the losses of October 2021? “Following the publication of decree n ° 2021-1581 of December 7, 2021, the form for the month of October 2021 is now available, applications must be submitted before January 31, 2022”, can we read on the tax website. “Between January 1, 2022 and January 5, 2022 inclusive, maintenance will make the online form unavailable with the exception of ad-hoc forms (especially for overseas communities) which will remain accessible. It will again be possible access them from January 6, 2022; The paper forms for the periods of June, July and August 2021, for companies located in territories located in the Overseas Territories, are available to the local Public Finance Departments on which you report. They should be sent before December 31, 2021 “.
The October 2021 solidarity fund concerns companies which have suffered a ban on public reception, “subject to having suffered a loss of turnover of at least 20%”, as well as those which have undergone an administrative closure partial of at least 21 days (subject to a loss of turnover of 50%) and those domiciled in a territory subject to confinement of at least eight days. As for the previous months, the request must be made on the tax website via secure messaging.
To note : “There is no longer any need to distinguish between sales generated by distance selling activities, with in-store pick-up or delivery, or from take-out sales activities. The aid is calculated according to the total turnover achieved in October 2021 “, we specify in the frequently asked questions on the website of the tax administration.
In the context of the rebound of the coronavirus epidemic, the government has been forced to review its strategy. If the executive has put an end to “whatever the cost”, the solidarity fund mechanism has been extended for the losses of October 2021. Are you concerned? Here are the conditions to be fulfilled:
- To have undergone a ban on reception of the public (subject to a loss of turnover of 20%), or a partial closure of at least 21 days with a loss of turnover of at least 50%, or to have undergone a closure in a territory subject to confinement for at least 8 days (subject to a loss of AC of 20%).
- Be part of the protected sectors (S1, S1bis and similar) “subject to having suffered a loss of turnover of 10%, to have touched the solidarity fund at least one month between January and May, to have achieved 15% of the reference turnover, to be domiciled in a territory subject to a state of health emergency and having been the subject of confinement or curfew for at least 20 days “.
Aid from the solidarity fund for the month of October is between 1,500 euros and 20% of turnover, up to a limit of 200,000 euros. The request must be made on the tax website before January 31, 2022.
As for the losses in August, the aid from the solidarity fund for the losses in September 2021 still represents 20% of turnover. As a reminder, the company must have been created before January 31, 2021. The aid remains mainly paid to companies in sectors S1 and S1bis, and to those located in territories subject to confinement. A condition of access to the solidarity fund is added: a minimum of 15% of minimum turnover. “For a very simple reason, it is that there are windfall effects”, admitted Bruno Le Maire. A decree in the Official Journal was published on September 15, relating to the conditions of the device for the month of September 2021. Here is what to remember:
- The company must (always) have been created before January 31, 2021
- For companies that are still under administrative closure: they must show a loss of turnover of at least 20% to benefit from an aid representing 20% of the reference turnover up to the limit of 200,000 euros. “Companies which are the subject during the month of September 2021 of a so-called partial ban on reception of the public of at least 21 days and have suffered a loss of turnover of at least 50%, benefit from a aid equal to 20% of the reference turnover “, we add.
- For companies in sectors S1 and S1bis, the mechanism for the month of August 2021 is renewed as is: it is necessary to have benefited from the fund for the month of April or May 2021. “These companies having suffered a loss of turnover sales of at least 10% in September 2021, which justify having achieved at least 15% of the benchmark sales (new condition for the month of September), benefit from an aid for the month of September equal to 20% of the loss of turnover (within the limit of 20% of the reference turnover, or 200,000 euros) “, we can read.
- Several adjustments are planned in areas affected by containment.
- Concerning companies which are not part of sectors S1 and S1bis, with less than 50 employees, they can only benefit from aid if they are located in a territory subject to “confinement for at least 8 days during the month of September 2021 “.
This is the device that takes over from the solidarity fund on October 1, 2021. Operational since March 2021, the coverage of fixed costs has so far been addressed to companies in sectors S1, S1bis, including monthly turnover. exceeds 1 million euros “or of the following sectors: indoor sports halls, thermal baths, zoos and theme parks; shops in closed shopping malls or mountain resorts, hotels, cafes, mountain restaurants”, without CA conditions . “This device allows compensation for 90% of fixed charges not covered by revenue for companies with less than 50 employees and 70% for companies with more than 50 employees “, we explain on the website of the Ministry of the Economy. To benefit from it, you must justify a loss of turnover of at least 50%.
The aid calculation is based on gross operating losses. Here is the formula that applies:
EBE = Revenue + subsidies – purchases consumed – consumption from third parties – personnel costs – taxes and similar payments.
A decree was published in mid-October, extending this device. “It adds a new eligible period of one month (September) to the so-called” original “fixed costs aid provided for by Chapter 1 of the decree of March 24, 2021,” says one in the notice. “The eligibility conditions previously in force remain: to have received the solidarity fund (…), to have been created before September 1, 2019, to have a negative fixed cost EBE in September 2021, to have suffered a loss of turnover of 50 % at least”. As a reminder, the CA must also meet the following criteria:
- Be greater than 1 million euros for monthly turnover
- The company must have been banned from welcoming the public in September 2021 or carries out an activity listed in sector S1 / S1 bis
“Applications will be submitted within forty-five days after the payment of assistance from the solidarity fund for the month of September 2021”, we can also read. “The so-called” seasonality “aid provided for in Chapter II of the aforementioned decree of March 24, 2021 remains unchanged and calculated over a period of 8 months; the decree introduces the possibility for companies to file group aid (…) . The request must be submitted before November 15, 2021 “.
A new decree on November 3 in the Official Journal, introducing “rebound” fixed cost aid for companies “whose activity is particularly affected by the consequences of the health crisis and which have a particularly high level of fixed costs”. The company must have been created before January 1st 2019.
How do you apply for the fixed cost device?
Unlike the solidarity fund, you have to go through the professional area on the impots.gouv.fr site. It is necessary to collect a certain number of accounting documents. Find the dedicated Frequently Asked Questions on ministry website.