To help businesses cope with the economic difficulties they may encounter as a result of the conflict in Ukraine, the government has drawn up an economic and social resilience plan.
In particular, companies can :
- Requesting a deferment of payment of employer social security contributions
- Benefiting from the partial activity and long-term partial activity schemes (p.5)
- Financial assistance for companies in the public works sector
In addition, the recruitment of Ukrainian workers has been made slightly easier.
Conflict in Ukraine and delay in payment of employers' social security contributions
Companies experiencing difficulties due to rising energy prices or a drop in their export business can contact URSSAF to obtain a deferment of payment of their social security contributions for upcoming deadlines.
Please note:
This period applies only to the employer's share.
Employee contributions deducted from payroll must be paid to URSSAF.
Requests for deferred payment can be made online (urssaf.fr):
From the dashboard, click on the " Regularize " button, then "Request a delay".
The request must specify :
- The amount for which deferred payment is requested
- The number of installments over which the company wishes to spread payment
- 1st due date
- Reasons for request
Please note:
Remember to ask for a postponement of late payment surcharges, otherwise they will be due.
Conflict in Ukraine and partial activity / APLD
Companies whose activity is affected by the economic consequences of the conflict can benefit from partial activity for the reason "All other exceptional circumstances" then "Consequences of the conflict in Ukraine".
Employers have 30 days from the date employees are placed on part-time work to :
- to submit their request for partial activity;
- attach to the request any document justifying the direct or indirect impact of the conflict on the company's business.
If the company prefers to use the APLD (Long-Term Partial Activity), it will be necessary to :
- Or conclude a collective agreement;
- Or sign a unilateral document (DU) if recourse to the APLD is provided for in the collective agreement.
It is possible to negotiate APLD agreements or establish DUs until December 31, 2022.
Conflict in Ukraine and financial aid for public works companies
Specific aid has been created for companies in the Public Works sector affected by the economic and financial consequences of the war in Ukraine.
This aid is designed to cover part of the extra cost of inputs (materials, elements needed for production), and in particular that of non-road diesel fuel.
Eligible company :
- Must have been created before January1, 2022;
- be a French tax resident;
- Main activity in one of the public works sectors listed in the appendix to decree no. 2022-485 of April 5, 2022;
- operate public works equipment within the meaning of article R. 311-1, 6.9 of the Highway Code (equipment specially designed for public works, not normally used on the road for transporting goods or people other than conveyors, a list of which is drawn up by the Minister of Transport);
- belong to the SME category, i.e. :
- employ fewer than 250 people;
- and have annual sales not exceeding 50 million euros or total assets not exceeding 43 million euros.
- Must not be in safeguard, receivership or liquidation proceedings;
- have no unpaid tax or social security debts as of December 31, 2019
Amount of assistance :
- corresponds to 0.125% of annual sales 2021. For companies created during 2021, the system will automatically recalculate the 2021 sales figure to bring it down to one year;
- is capped at €200,000 at group level.
You can apply for assistance online, in one go, via the website impots.gouv.fr.
It must be submitted no later than June 30, 2022 , and must be accompanied by the following supporting documents:
- a declaration on honor attesting that the company meets the conditions and the accuracy of the information declared, particularly with regard to tax and social security debts and the use of public works equipment;
- the sum of de minimis aid received by the Group;
- annual sales for 2021 ;
- date the company was founded ;
- the company's sector of activity ;
- company bank details.
The form is scheduled to go online on May 31, 2022.
Hiring a Ukrainian
Ukrainians can obtain official "Temporary Protection" status. Temporary Protection "This takes the form of a 6-month temporary residence permit, renewable for up to 3 years.
This status automatically gives them authorization to work in France without having to go through any additional formalities.
When hiring a Ukrainian employee, you must :
- make sure it has "Temporary Protection" status (prefectoral document)
- Check the authenticity of this document with the Préfecture at least 48 hours before hiring.
- Complete all standard formalities (DPAE, etc.).
