Covid-19 – L’activité partielle

Le décret n°2020-325 du 25 mars 2020 publié au JO du 26 mars 2020 vient fixer les nouvelles conditions de l’activité partielle suite à la crise sanitaire du Covid-19.

Afin d’aider les entreprises à faire face aux difficultés engendrées par l’épidémie de coronavirus, le gouvernement a pris des mesures immédiates de soutien et d’accompagnement aux entreprises.

A ce titre, sont mises en place des diverses possibilités, notamment le recours à l’activité partielle.

I – L’activité partielle en réaction aux difficultés des entreprises dans la crise du Covid-19

Le dispositif d’activité partielle peut être sollicité par les entreprises dans le cadre de circonstances à caractère exceptionnel. Il permet à l’employeur de procéder à une fermeture temporaire de l’établissement (ou d’une partie de l’établissement), ou à la réduction de l’horaire de travail habituel en deçà de la durée légale du travail.

1- L’allocation de chômage partiel versée au salarié

1.1 – Montant de l’allocation

Le salarié placé en activité partielle reçoit une indemnité pour chaque heure chômée versée par son employeur à l’échéance normale de la paye. Elle correspond à 70% de sa rémunération horaire brute, sans pouvoir être inférieure à 8.03 euros.

Certains accords de branche peuvent prévoir une indemnisation plus importante ou des modalités particulières d’indemnisation.

La rémunération horaire brute servant de base au calcul de l’allocation de chômage partiel est calculée dans les conditions du II de article L 3141-24 et du 1er alinéa de l’article  5122-18 du Code du travail, c’est à dire sur la base de la rémunération brute servant d’assiette au calcul de l’indemnité de congés payés.

Cas particulier des apprentis et contrats de professionnalisation

L’ordonnance n° 2020 -346 du 27 mars 2020 prévoit que les apprentis et contrats de professionnalisation bénéficient d’un indemnité d’activité partielle égale à leur rémunération antérieure (et non pas 70% de leur rémunération horaire brute)

1.2 – Régime social des allocations

Les allocations d’activité partielle sont exonérées de cotisations sociales patronales et salariales.

Les allocations d’activité partielle sont assujetties à la CSG au taux de remplacement de 6.20% et à la CRDS au taux de 0.50%.

Les règles antérieures d’écrêtement de la CSG /CRDS disparaissent.

Les indemnités complémentaires versées par l’employeur en application d’un accord de branche ou par décision unilatérale de l’employeur (cas de l’employeur qui souhaite maintenir la totalité du salaire habituel) bénéficient du même régime social

1.3 – Régime fiscal des allocations

Elles sont assujetties à l’impôt sur le revenu.

2- L’allocation publique d’activité partielle à destination de l’employeur

2.1 – Principe

L’employeur, quant à lui, bénéficie d’une allocation forfaitaire versée par l’Etat.

Elle était égale à 100% de l’indemnité légale versée au salarié, dans la limite de 4.5 SMIC.

Depuis le 1er juin 2020 l’allocation forfaitaire n’est plus que de 85% de l’indemnité légale versée au salarié dans la limite de 4.5 SMIC, sauf les secteurs faisant l’objet de restrictions législatives ou réglementaires particulières qui continueront à bénéficier d’une prise en charge à 100%.

Les allocations de chômage partiel sont exonérées de cotisations sociales patronales et salariales, sauf CSG/CRDS ( exonération possible dans certains cas).

2.2 -Cas des salariés en forfait annuel (en jours ou en heures)

Ces salariés deviennent éligibles au dispositif d’activité partielle. Ils ne l’étaient auparavant que dans le cas de la fermeture totale de l ‘entreprise.

2.3 – Cumul des situations
2.3.1 – Cas des arrêts de travail

La circulaire de 2013 précise qu’un salarié en arrêt de travail ne peut bénéficier concomitamment des indemnités journalières de la sécurité sociale et de l’indemnité qui pourrait lui être versée au titre de l’activité partielle.

Un salarié en arrêt de travail pour cause de maladie alors que son entreprise est placée en suspension partielle ou totale d’activité ne pourra bénéficier que de la seule indemnisation due au titre de son arrêt de travail.

La solution est transposable aux arrêts de travail covid 19 pour garde d’enfants.

Cependant, la Cour de Cassation a pris la position suivante dans plusieurs arrêts :

Le salarié malade pendant une période d’activité partielle ne peut percevoir plus que la rémunération qu’il aurait perçue s’il avait été valide.

Ce qui signifie que le complément maladie versé par l’employeur doit être limité au montant des indemnités d’activité partielle que le salarié aurait perçu s’il avait été en activité.

La position de la Cour de cassation est identique que les arrêts de travail aient pris effet avant ou après le début de la période de chômage partiel.

2.3.2 – Autres situations

L’indemnisation au titre du chômage partiel n’est par ouverte aux salariés :

  • en télétravail,
  • présents sur sites et redéployés sur d’autres activités,
  • en congés payés,
2.3.3 – Alternance de télétravail et de chômage partiel

Un employeur ne peut demander à un salarié placé en activité partielle de travailler en télétravail, et inversement il ne peut le placer en activité partielle alors qu’il est en télétravail.

Les entreprises qui méconnaîtraient cette règle de non cumul s’exposent à des sanctions pénales et administratives.

Toutefois, en cas de réduction de l’horaire de travail, l’employeur peut placer les salariés en activité partielle pour le temps qui correspond à cette réduction et placer le salarié en télétravail pour le temps travaillé. Dans cette hypothèse, l’employeur doit définir clairement les plages travaillées et celles non travaillées.

A cette fin, il est préférable de distinguer des journées ou demi-journées travaillées en télétravail de celles couvertes par l’activité partielle, au sein d’une même semaine. Cette identification des jours travaillés et des jours non travaillés peut être collective ou alternée. Ces éléments pourront être demandés dans le cadre de l’instruction des demandes ou en cas de contrôle.

3- Nombre d’heures éligibles et durée maximale

Le nombre d’heures éligibles est égal à la différence entre la durée légale du travail (ou durée contractuelle si elle est inférieure) et le nombre d’heures travaillées au cours de la période.

Les heures supplémentaires , même structurelles, ne sont pas éligibles à l’attribution de l’allocation publique d’activité partielle.

4- Durée maximale de chômage partiel

La demande peut être faite pour une durée initiale de 12 mois (au lieu de 6 mois auparavant).

Le volume d’heures de chômage partiel a été porté à 1 607 heures par salariés jusqu’au 31 décembre 2020 par l’arrêté MTRD2008746A du 31 mars 2020.

Cela permet ne donc de bénéficier que de 10.5 mois d’activité partielle complète (ou de 12 mois d’activité partielle incomplète).

5- Procédure

5.1 – Demande d’autorisation

Pour bénéficier de cette aide, l’employeur fait une demande de recours à l’activité partielle. Cette demande sera instruite dans un délai de 48 heures (15 jours auparavant).

Pour ne pas pénaliser les entreprises,un délai de 30 jours est accordé aux entreprises pour déposer leur demande, avec effet rétroactif.

Ce délai dérogatoire ne s’applique qu’aux demandes de chômage partiel effectuée au motif de recours « autres circonstances à caractère exceptionnel  » et « suspension d’activité due à un sinistre ou à des intempéries de caractère exceptionnel ». Le coronavirus fait partie des sous motifs listés dans le cas de recours « autres circonstances exceptionnelles » sur la demande d’autorisation.

Dans les autres cas de recours, « conjoncture économique « , « difficultés d’approvisionnement en matières premières », « transformation, restructuration ou modernisation des installations et bâtiments « , le principe reste celui de la demande préalable.

Nous ne sommes pas en charge du suivi des obligations sociales ?
Vous pouvez faire votre demande d’activité partielle en ligne ici.


5.2 – Consultation du CSE

Le décret du 25 mars 2020 permet à l’employeur de disposer d’un délai de deux mois pour consulter le comité social et économique et transmettre son avis à l’administration.

L’employeur doit donc être à jour de ses obligations en matière de représentants du personnel.

Ce délai dérogatoire ne concerne que le cas de recours « autres circonstances à caractère exceptionnel » et « suspension d’activité due à un sinistre ou à des intempéries de caractère exceptionnel »

Pour les autres cas de recours, le principe reste la consultation préalable à la mise en chômage partiel.

Plus d’information sur le Conseil social et économique et les modalités de mise en place ici.

6- Sanctions en cas d’utilisation frauduleuse du dispositif d’activité partielle.

Le question/réponses du Gouvernement du 29 mars 2020 précise qu’en cas de demande d’indemnisation pour des heures travaillées ou pour des heures non éligibles (congés payés, RTT…) les sanctions applicables sont celles du travail dissimulé, à savoir :

  • remboursement des aides perçues
  • interdiction de bénéficier des aides publiques pendant 5 ans
  • sanctions pénales pour travail dissimulé (emprisonnement de 3 ans pour le dirigeant incriminé et une amende de 45 000 euros pour les travailleurs indépendants et 225 000 euros pour les personnes morales).

II – Etes-vous éligible à l’activité partielle ?

Dans le cadre de la gestion de la crise épidémique coronavirus – COVID-19, le ministère du Travail publie à destination des employeurs, un schéma pour les aider à prendre ou pas la décision d’avoir recours à l’activité partielle pour leurs salariés.

Nous conseillons aux chefs d’entreprise d’étayer leur demande de chômage partiel avec une motivation circonstanciée du motif de recours. La mention « COVID-19 » ne sera pas suffisante !

Consulter la fiche pratique sur l’activité partielle éditée par le Gouvernement.

Téléchargez le mémo du Ministère du Travail mis à jour le 25 mars 2020

III – Publication et application

Le décret du 25 mars 2020 sur l’activité partielle est paru au Journal Officiel du 26 mars. Ses dispositions sont applicables aux mises en activité partielle à compter du 1er mars 2020.

Les dispositions contenues dans ce décret sont cependant susceptibles d’être interprétées par une circulaire d’application ultérieure. La prudence reste donc de mise.

Consulter les autres mesures de soutien aux entreprises

IV – Sources

Circulaire DGEFP de 2013 relative à la mise en oeuvre de l’activité partielle

Ordonnance n°2020-346 du 27 mars 2020 portant mesures d’urgence en matière d’activité partielle

Questions / réponses du ministère du travail mise à jour le 29 mars 2020

MAJ le 30 mars 2020

Image par EFAFLEX_Schnelllauftore de Pixabay

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