SOLIDARITY FUND. The form for the solidarity fund for the losses of September 2021 was posted online last Friday. From October, the fixed costs support system takes over.
[Mis à jour le 19 octobre 2021 à 09h14] You can finally ask for help from the solidarity fund for the losses of September 2021. The dedicated form was put online on October 15. As a reminder, you must connect to your personal space on the tax website using your tax identifier and your password. Go to your Secure Messaging, and click on the appropriate reason. Select the desired period and indicate your SIRET number to generate the solidarity fund form. Since October 1, the solidarity fund has been replaced by an already existing system, to help cover fixed costs. It is open to all tourism companies in the S1 / S1bis sectors without any condition of turnover. It allows compensation for fixed charges that are not covered by revenue. The deadlines for obtaining this aid will be longer than those of the solidarity fund. It will indeed be necessary to wait a few weeks, the time for the tax authorities to examine all the accounting documents provided. Created at the height of the coronavirus health crisis, the solidarity fund is a support system for businesses, self-employed workers and self-employed people. It allows the payment of aid of between 1,500 euros and 20% of the reference turnover, up to a limit of 200,000 euros. For several months now, conditions have been restricted due to the economic recovery. At present, business leaders can still apply for aid for the August 2021 losses.
This is the mechanism 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, zoological parks and theme parks; shops in closed shopping malls or mountain resorts, hotels, cafes, mountain restaurants”, without condition of turnover . “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”, one indicates in the notice. “The eligibility conditions previously in force remain: having received the solidarity fund (…), having been created before September 1, 2019, having a negative fixed cost EBE in September 2021, having 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 filed before November 15, 2021 “.
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 Frequently Asked Questions dedicated to the ministry website.
The corresponding decree has finally been published. As for the losses in August, the solidarity fund aid 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% minimum CA.. “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 “.
The date for uploading the form for the solidarity fund for losses for the month of August 2021 has been set for September 15. The conditions remain as restrictive as in recent summer months:
- The company must have been created before January 31, 2021 and have benefited from the solidarity fund for the month of April or May 2021.
- The company must continue to suffer a ban on reception of the public “at least 21 days in August and have a loss of turnover of at least 50% “. In this case, the aid represents 20% of the reference turnover.
- OR have a loss of turnover of at least 10% and belong to sectors S1, S1bis or retail trade or repair and naval maintenance in certain overseas territories. The aid is equal to 20% of the reference turnover. “The rate is raised at 40% of the loss of turnover for companies domiciled in a territory subject to at least 21 days of curfew or confinement in August as part of the state of health emergency, “explains the Bercy site.
- OR be a company with less than 50 employees and accused of a loss of turnover of 50%, be domiciled “in the territories subject to containment measures for at least 10 days during the period (…). For August, the aid of 1500 euros will be paid for these companies in a territory subject to at least 8 days of confinement as part of the state of health emergency “.
Help from the solidarity fund for the July 2021 losses is finally available. The form was posted on the tax website on August 16. The deadline for submitting the application has been set for September 30, 2021. To be eligible, you must meet several conditions:
- Have already benefited from the solidarity fund for losses in April or May 2021
- Be part of the sectors considered to be very affected by the health crisis, listed in appendices 1 and 2 of decree 2020-371 of March 30, 2020
For these companies, the amount of assistance from the solidarity fund is equal to 30% of the amount of the loss of turnover within the double limit of 20% of the reference turnover and € 200,000. “The first percentage is applied to the amount of the loss and the second percentage to the benchmark turnover,” says one on the tax website.