Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.
Factsheet for measure FR-2020-12/553 – Updated – measures in France
|Country||France , applies nationwide|
|Time period||Temporary, 15 March 2020 – 28 February 2022|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Deferral of payments or liabilities
|Author||Frédéric Turlan (IRshare) and Eurofound|
|Measure added||13 April 2020 (updated 06 July 2023)|
The measure is focused on employers and self-employed, to relieve their cash flow. These subjects, indeed, have been strongly affected by the COVID-19 crisis, being partially or totally prevented to conduct their activity, or anyway losing business opportunities.
In particular, they are allowed to defer all or part of the payment of their employee and employer contributions due by deadline set in March and April 2020. The payment date of these contributions may be deferred for up to 3 months. No penalty will be applied.
In a press release dated 3 April 2020, the Minister of Action and Public Accounts announced the extension of the contribution deferral measures for the April social security payments. Thus, employers that had to pay social contribution on 15 April could defer all or part of the payment of their employee and employer contributions. This deferral of contributions is not automatic and implies an action to modify the payment order or transfer.
For the self-employed, the monthly due dates of 20 March and 5 April were not deducted in order to relieve their cash flow. Pending further action, the amount of this due date will be smoothed over subsequent due dates (April to December). In addition to this measure, self-employed workers may request:
Other measures allow the employer to postpone some tax payments.
In its annual report for 2020, published on 5 July 2021, the URSSAF network, which is responsible for collecting social security contributions, presents an assessment of the exceptional measures for deferring the payment of contributions to relieve companies' cash flow, as well as exemptions and payment assistance. More than 1.8 million self-employed workers and 840,900 companies have deferred their contributions, for a total of €28.1 billion.
||Does not apply to businesses||Does not apply to citizens|
Company / Companies
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Form||Any other form of consultation, institutionalised (as stable working groups or committees) or informal||Any other form of consultation, institutionalised (as stable working groups or committees) or informal|
Social partners' role in the implementation, monitoring and assessment phase:
No information available.
The measure is decided by the government. However, discussion exist between the government and social partners representatives seating in the social security bodies.
Eurofound (2020), Deadlines for the payment of social and/or fiscal instalments, measure FR-2020-12/553 (measures in France), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/FR-2020-12_553.html
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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.