{"id":894,"date":"2020-12-16T05:56:00","date_gmt":"2020-12-16T04:56:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/coronavirus-covid-19-et-activite-partielle-les-mesures-pour-2021\/"},"modified":"2021-04-23T03:00:22","modified_gmt":"2021-04-23T01:00:22","slug":"coronavirus-covid-19-et-activite-partielle-les-mesures-pour-2021","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/coronavirus-covid-19-et-activite-partielle-les-mesures-pour-2021\/","title":{"rendered":"Coronavirus (COVID-19) et activit\u00e9 partielle : les mesures pour 2021"},"content":{"rendered":"<p >La Loi de Financement de la S\u00e9curit\u00e9 Sociale pour 2021 vient d\u2019\u00eatre publi\u00e9e, et comporte des mesures afin d\u2019aider les personnes \u00e0 faire face \u00e0 la crise sanitaire actuelle. Voici ce qu\u2019elle pr\u00e9voit en mati\u00e8re d\u2019activit\u00e9 partielle&#8230;<\/p>\n<div>\n<h2> Coronavirus (COVID-19) : focus sur le r\u00e9gime social des indemnit\u00e9s d\u2019activit\u00e9 partielle<\/h2>\n<ul>\n<li><strong> R\u00e9gime social des indemnit\u00e9s l\u00e9gales d\u2019activit\u00e9 partielle <\/strong><\/li>\n<\/ul>\n<p>Le r\u00e9gime social des indemnit\u00e9s d\u2019activit\u00e9 partielle pr\u00e9vu par les mesures d\u2019urgence sanitaire est p\u00e9rennis\u00e9.<\/p>\n<p>D\u00e8s lors, \u00e0 partir du 1er janvier 2021, elles seront exon\u00e9r\u00e9es de cotisations sociales mais soumises \u00e0 la CSG (Contribution sociale g\u00e9n\u00e9ralis\u00e9e)\/CRDS (Contribution pour le remboursement de la dette sociale) au titre des revenus de remplacement aux taux de 6.2% et 0.5%, apr\u00e8s abattement d\u2019assiette de 1.75%.<\/p>\n<p>L\u2019employeur devra appliquer, le cas \u00e9ch\u00e9ant, un m\u00e9canisme d\u2019\u00e9cr\u00eatement si le pr\u00e9l\u00e8vement de la CSG\/CRDS a pour effet de ramener le montant net des indemnit\u00e9s d\u2019activit\u00e9 partielle et en dessous du SMIC.<\/p>\n<ul>\n<li><strong> Activit\u00e9 partielle et r\u00e9gime social des indemnit\u00e9s compl\u00e9mentaires <\/strong><\/li>\n<\/ul>\n<p>A l\u2019instar des indemnit\u00e9s l\u00e9gales d\u2019activit\u00e9 partielle, les indemnit\u00e9s compl\u00e9mentaires vers\u00e9es par les employeurs au titre de l\u2019ann\u00e9e 2021, en application d\u2019un accord collectif ou d\u2019une d\u00e9cision unilat\u00e9rale, seront exon\u00e9r\u00e9es de cotisations sociales mais seront soumises \u00e0 la CSG\/CRDS au titre des revenus de remplacements aux taux respectifs de 6,2 % et 0,5 %, apr\u00e8s abattement d\u2019assiette de 1,75 %.<\/p>\n<p>L\u2019employeur doit appliquer, le cas \u00e9ch\u00e9ant, un m\u00e9canisme d\u2019\u00e9cr\u00eatement si le pr\u00e9l\u00e8vement de la CSG\/CRDS a pour effet de ramener le montant net des indemnit\u00e9s d\u2019activit\u00e9 partielle en dessous du SMIC.<\/p>\n<p>Cependant, dans le cas o\u00f9 la somme cumul\u00e9e des indemnit\u00e9s l\u00e9gales et compl\u00e9mentaires d\u2019activit\u00e9 partielle, vers\u00e9e par l\u2019employeur, est sup\u00e9rieure \u00e0 3,15 Smic, la part de l\u2019indemnit\u00e9 compl\u00e9mentaire vers\u00e9e au-del\u00e0 de ce montant est soumise aux contributions et cotisations sociales au m\u00eame titre que le salaire.<\/p>\n<p>Ce sera \u00e9galement le cas pour les sommes vers\u00e9es par l\u2019employeur pour des heures non travaill\u00e9es mais non indemnisables au titre de l\u2019activit\u00e9 partielle.<\/p>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> Loi de financement de Ia s\u00e9curit\u00e9 sociale pour 2021, du 14 d\u00e9cembre 2020, n\u00b0 2020-1576<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/coronavirus-covid-19-et-activite-partielle-les-mesures-pour-2021\" target=\"_blank\" rel=\"noopener\">Coronavirus (COVID-19) et activit\u00e9 partielle : les mesures pour 2021<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/activitepartielle2.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Loi de Financement de la S\u00e9curit\u00e9 Sociale pour 2021 vient d\u2019\u00eatre publi\u00e9e, et comporte des mesures afin d\u2019aider les personnes \u00e0 faire face \u00e0 la crise sanitaire actuelle. Voici ce qu\u2019elle pr\u00e9voit en mati\u00e8re d\u2019activit\u00e9 partielle&#8230;<\/p>\n","protected":false},"author":0,"featured_media":3681,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-894","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Coronavirus (COVID-19) et activit\u00e9 partielle : les mesures pour 2021 - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/coronavirus-covid-19-et-activite-partielle-les-mesures-pour-2021\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Coronavirus (COVID-19) et activit\u00e9 partielle : les mesures pour 2021 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La Loi de Financement de la S\u00e9curit\u00e9 Sociale pour 2021 vient d\u2019\u00eatre publi\u00e9e, et comporte des mesures afin d\u2019aider les personnes \u00e0 faire face \u00e0 la crise sanitaire actuelle. 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