Other news for June 2022
Publié le 8 June 2022
Apprenticeship contract; Social contributions; Tax on commercial areas; Aid gas and electricity
Since the summer of 2020, the government has been granting exceptional financial assistance to employers who hire young people under an apprenticeship contract. This aid, extended many times, was expected to end on July 1st, 2022. Now, it has just been extended again until December 31, 2022. The amount of this aid is €5000 for the staffing of an employee under eighteen years old and €8000 for that of an adult employee.
For many months, those businesses most affected by the economic crisis linked to Covid-19 have benefited from aids to pay their social contributions due on the remunerations of their employees. These aids are renewed for the remunerations paid for the month of February 2022. In this context, employers may be granted an exemption from employers’ social contributions due to URSSAF for remunerations paid for the month of February. Besides, they can receive a direct aid for the payment of both employers’ and employees’ social contributions remaining due for the same month.
Tax on commercial areas
The tax on commercial areas (Tascom : Taxe sur les surfaces commerciales) is due, in principle, by any retail store in activity on January 1st of the year in question, whose annual turnover excluding taxes is at least equal to €460,000 and whose sales space exceeds 400 m². For 2022, the tax must be declared and paid to the corporate tax office of the place, where each store is located, no later than June 14, 2022. Its amount varies according to the sales area and business’s turnover excluding taxes per m² in 2021.
Aid gas and electricity
As part of the resilience plan, the public authorities have announced the establishment of financial aid for companies that consume a lot of gas and electricity and are therefore particularly impacted by the rise in energy prices due to the war in Ukraine. More specifically, this aid is aimed at companies whose purchases of gas and electricity reached at least 3% of their turnover in 2021 and which are experiencing a doubling of their unit cost of purchasing electricity or gas. It is intended to offset part of the eligible costs, i.e., the additional costs of gas or electricity expenditure compared to 2021 beyond this doubling.
Copyright Les Echos Publishing – 2022