By Nicolas Lepetit, Partner

THEOrdinance No. 2020-770 of the 24 June 2020 defines the sectors of activity in which the hourly rate of the partial activity allowance can be "Modulated" (in practice, increased), from June 1, 2020 until a date set by decree (December 31, 2020 at the latest).

These are employers who carry out their main activity:

  • In « sectors relating to tourism, hotel, catering, sport, culture, air transport and events », who are particularly affected by the economic and financial consequences of the spread of the Covid-19 epidemic with regard to the reduction in their activity due in particular to their dependence on public reception;
  • But also in "Sectors whose activity depends on those of the sectors mentioned" above "And which are undergoing a very sharp drop in turnover" ;
  • Or inother sectors, whose activity "Involves the reception of the public and which is interrupted due to the spread of the Covid-19 epidemic, excluding voluntary closures".

Taken for the application of this ordinance, the decree n ° 2020-810 of the 29 June 2020 temporary modulation of the hourly rate of the partial activity allowance.

For compensation claims addressed to the administration since 1er June and until September 30, 2020, hourly rate of allowance partial activity, provided by the State to employers, goes from 70% to 60% the gross hourly compensation of employees (still within the limit of 4,5 minimum wage).

By way of derogation from this derogation, the rate remains fixed at 70% for employers:

  • Who carry out their main activity in sectors mentioned in appendix 1 of the decree (in particular hotels, restaurants, drinking establishments, cinemas, film production, theaters, performing arts, museums, trade shows, sports facilities, sports clubs, amusement parks, travel agencies, transport air and river, tourist buses, etc.);
  • Who carry out their main activity in sectors mentioned in appendix 2 of the decree (in particular fishing activities, vineyards, manufacture or production of certain drinks or cheese, wholesale trade in fruit and vegetables, food or textiles, service stations, taxis, car rental, etc.), when suffered a decrease in turnover of at least 80% during the period included between March 15 and May 15, 2020. This decrease is assessed either in relation to the turnover recorded during the same period of the previous year, or, if they wish, in relation to the average monthly turnover for the year 2019 reduced over two months (for employers of structures created after March 15, 2019, the loss in turnover is assessed against the average monthly turnover over the period between the date of creation of the structure and March 15, 2020 reduced over two months);
  • Whose main activity isother sectors, which involvespublic reception and who is interrupted due to the spread of the Covid-19 epidemic in application of a legal or regulatory obligation or an administrative decision (therefore excluding voluntary closures).

Le decree n ° 2020-794 of the 26 June 2020 relating to partial activity specifies certain conditions for using this device.

Under the permanent provisions, this decree provides for the obligation to consult the social and economic committee (CSE) beforehand the filing of the request for authorization of partial activity in companies with at least 50 employees (by exemption, in the event of an accident or bad weather of an exceptional nature, or any other circumstance of an exceptional nature, such as an epidemic, the opinion of the CSE can always be obtained a posteriori and be sent within two months of the request).

Under temporary provisions, applicable to employees placed in partial activity between March 12 and December 31, 2020 :

  • When the employer proceeds toindividualization of partial activity, he must transmit to the administrative authority either the company or establishment agreement, or the favorable opinion of the CSE prescribed for the implementation of this device, and this, when filing the prior request for '' partial activity authorization or, if the authorization has already been issued when the agreement is signed or the notice is delivered, within 30 days (if the request has already been filed before the date of publication of the decree, or if the agreement has been signed or the notice delivered before that date, the employer must send them by July 26, 2020);
  • When the request for prior authorization for partial activity relates, for the same reason and the same period, to at least 50 establishments located in several departments, the employer can send a single request to the prefect of the department where any of the establishments concerned are located;
  • The hourly amount used to calculate the allowance and the partial activity allowance is equal to the product of the percentage provided for by the Labor Code (in principle 70% of the gross hourly remuneration) by the gross reference remuneration, including the remuneration of equivalent hours and so-called structural overtime, related to the duration of equivalence or to the duration provided for by the fixed-rate agreement in hours or the collective agreement;
  • Exceptionally, the sums unduly received by companies for the months of March and April 2020, which result from the inclusion, in the remuneration serving as the basis for allowances and partial activity allowance indemnities, of so-called occasional overtime (other than those mentioned above), are not subject to recovery, except in the event of fraud.
Nicolas-Lepetit

Nicolas Lepetit

Partner

Prior to joining Ginestié Magellan Paley-Vincent, Nicolas Lepetit worked at Legrand Bursztein Beziz, avocats (LBBa) law firm, then worked at Bersay & Associés for more than 10 years and lastly as Of Counsel.