Covid-19 – Les derniers textes officiels

Les premier textes officiels sur le Covid-19 sont parus au Journal Officiel du 26 mars 2020.

Décret n°2020-325 du 25 mars 2020 relatif à l’activité partielle

Le tant attendu décret sur le chômage partiel à décrouvrir ici :

https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000041755956&categorieLien=id

Le texte modifie les modalités du mode de calcul de l’allocation compensatrice versée par l’Etat aux employeurs en cas d’activité partielle, afin de permettre de faire face à la baisse d’activité qui résulte de la situation sanitaire et de ses conséquences et éviter les risques de licenciement.

Le décret aligne les modalités de calcul de cette allocation sur celles applicables pour l’indemnité dues aux salariés et supprime ainsi, pour les rémunérations inférieures à 4,5 SMIC, le reste à charge pour l’entreprise.


Le texte assouplit en outre la procédure de dépôt des demandes d’activité partielle, en permettant 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 pourra adresser sa demande dans un délai de 30 jours à compter du placement des salariés en activité partielle lorsque la demande est justifiée par le motif de circonstances exceptionnelles.

Enfin, jusqu’au 31 décembre 2020, le délai d’acceptation exprès ou tacite des demandes d’autorisation préalable est ramené de 15 à 2 jours

Notre article sur le sujet a été mis à jour. Il est disponible ici.

Ordonnance n° 2020-316 du 25 mars 2020 relative au paiement des loyers, des factures d’eau, de gaz et d’électricité afférents aux locaux professionnels des entreprises dont l’activité est affectée par la propagation de l’épidémie de covid-19

https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000041755842&categorieLien=id

Ces mesures ont pour objectif de reporter les échéances de paiement des factures d’eau, d’électricité, de gaz et les loyers sans sanction ou interruption de services, à compter du 12 mars 2020 et jusqu’à la date de cession de l’état d’urgence sanitaire.

Notre article sur le sujet a été mis à jour. Il est disponible ici (paragraphe 7)

Ordonnance no 2020-318 du 25 mars 2020 portant adaptation des règles relatives à l’établissement, l’arrêté, l’audit, la revue, l’approbation et la publication des comptes et des autres documents et informations que les personnes morales et entités dépourvues de personnalité morale de droit privé sont tenues de déposer ou publier dans le contexte de l’épidémie de covid-19

https://www.legifrance.gouv.fr/affichTexte.do;jsessionid=EFB73DB8FA515A6C634BD7834DFF5123.tplgfr41s_3?cidTexte=JORFTEXT000041755864&dateTexte=&oldAction=rechJO&categorieLien=id&idJO=JORFCONT000041755510

L’ordonnance adapte les règles relatives à l’établissement, l’arrêté, l’audit, la revue, l’approbation et la publication des comptes et des autres documents que les personnes morales et entités dépourvues de personnalité morale de droit privé sont tenues de déposer.

Sauf cas précisés ci-après, l’ordonnance est applicables aux sociétés clôturant leurs comptes entre le 31 décembre 2019 et l’expiration d’un délai d’un mois après la date de cessation de l’état d’urgence sanitaire déclaré par l’article 4 de la loi du 23 mars 2020.

Cependant, elle ne vise pas les sociétés pourvues d’un commissaire aux comptes si ce dernier a rendu son rapport avant le 12 mars 2020.

  • Prorogation de 3 mois de délai d’établissement des comptes et des documents joints lorsque ces documents doivent être établis par le liquidateur au vu de l’inventaire qu’il doit avoir dressé des divers éléments de l’actif et du passif.
  • Prorogation de trois mois les délais d’approbation des comptes des personnes morales ou entités dépourvues de la personnalité morale lorsque les comptes n’ont pas été approuvés au 12 mars 2020.

    Cette prorogation a un champ d’application très large :
    – sociétés civiles et commerciales,
    – groupements d’intérêt économique,
    – coopératives, mutuelles, unions de mutuelles et fédérations de mutuelles, sociétés d’assurance mutuelle et sociétés de groupe d’assurance mutuelle,
    – instituts de prévoyance et sociétés de groupe assurantiel de protection sociale,
    – caisses de crédit municipal et caisses de crédit agricole mutuel,
    – fonds, associations, fondations, sociétés en participation.

    Ces dispositions sont applicables aux personnes morales et entités dépourvues de personnalité morale de droit privé clôturant leurs comptes entre le 30 septembre 2019 et l’expiration d’un délai d’un mois après la date de cessation de l’état d’urgence sanitaire déclaré par l’article 4 de la loi du 23 mars 2020.
  • Prorogation de deux mois les délais imposés :
    – aux conseils d’administration,
    – aux directoires
    – ou aux gérants des sociétés comptant 300 salariés ou plus ou dont le montant net du chiffre d’affaires est égal à 18 millions d’euros,

    pour établir en application de l’article L. 232-2 du code de commerce une situation de l’actif réalisable et disponible et du passif exigible, un compte de résultat prévisionnel, un tableau de financement et un plan de financement prévisionnel.

    Ces dispositions sont applicables aux documents relatifs aux comptes ou aux semestres clôturés entre le 30 novembre 2019 et l’expiration d’un délai d’un mois après la date de cessation de l’état d’urgence sanitaire déclaré par l’article 4 de la loi du 23 mars 2020.
  • Prorogation de trois mois du délai imposé aux organismes de droit privé bénéficiaires d’une subvention publique pour produire le compte rendu financier prévu au sixième alinéa de l’article 10 de la loi no 2000-321 du 12 avril 2000.

Ordonnance n° 2020-322 du 25 mars 2020 adaptant temporairement les conditions et modalités d’attribution de l’indemnité complémentaire prévue à l’article L. 1226-1 du code du travail et modifiant, à titre exceptionnel, les dates limites et les modalités de versement des sommes versées au titre de l’intéressement et de la participation

https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000041755930&fastPos=1&fastReqId=1025627936&categorieLien=id&oldAction=rechTexte

L’article 1 prévoit l’élargir l’accès à l’indemnité complémentaire à l’allocation journalière prévue à l’article L. 321-1 du code de la sécurité sociale.

L’article 2 décale la date limite de versement de l’intéressement et de la participation. Elle est reportée au 31 décembre 2020.

Ordonnance n° 2020-323 du 25 mars 2020 portant mesures d’urgence en matière de congés payés, de durée du travail et de jours de repos

https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000041755940&fastPos=1&fastReqId=232420822&categorieLien=id&oldAction=rechTexte

Les règles en matières de congés payés ont été adaptées pour faire face aux urgences économiques du Covid-19.

Consultez notre article complet sur le sujet

Arrêté du 24 mars 2020 modifiant l’arrêté du 1er juillet 2008 fixant les modalités du contrôle technique des engins de transport de denrées périssables

https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000041756094&fastPos=1&fastReqId=2074088209&categorieLien=id&oldAction=rechTexte

Les attestations de conformité visées à l’article R. 231-48 du code rural et de la pêche maritime dont la limite de validité est antérieure au trentième jour suivant la levée des mesures de restriction des déplacements décidées dans le cadre de la lutte contre l’épidémie de Covid-19 voient leur limite de validité prolongée jusqu’à cette date.

Image par Sang Hyun Cho de Pixabay

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