Activité partielle – du nouveau sur la prise en charge de l’Etat en 2021

Vous pouvez consulter les évolutions de l’indemnisation activité partielle à compter du 1er janvier 2021.

Depuis mars 2020, le dispositif d’activité partielle a été modifié en profondeur notamment pour améliorer l’indemnisation des employeurs et élargir le champ du dispositif, afin d’éviter des licenciements économiques.
Au fil du temps, des aménagements ont été apportés, afin de s’adapter au contexte sanitaire.

En dernier lieu, un décret n° 2020-1786 du 30 décembre 2020 précise les modalités d’indemnisation des employeurs à compter du 1er janvier 2021. Les entreprises percevront, comme c’était déjà le cas depuis juin 2020, une allocation d’activité partielle modulée en fonction de certains critères : secteur d’activité, fermeture administrative et lieu d’implantation. Ce dernier critère étant la nouveauté.

Activité partielle : ce qui change au 1er janvier 2021

  • la rémunération prise en compte pour le calcul de l’indemnité versée au salarié est plafonnée à 4,5 SMIC
  • le plancher du taux horaire de l’allocation versée à l’employeur passe de 8,03 euros à 8,11 euros.

Les taux d’indemnisation de l’activité partielle restent inchangés jusqu’au 1er janvier 2021

Les taux actuellement en vigueur sont maintenus jusqu’au 31 janvier inclus :

  • pour le salarié, indemnité correspondant à 70% de sa rémunération antérieure.
  • pour l’employeur, allocation correspondant à 60% de la rémunération antérieure (reste à charge de 15%), sauf pour les secteurs dits protégés relevant des annexes 1 et 2 du décret n°2020-810 du 29 juin 2020 portant modulation temporaire du taux horaire de l’allocation d’activité partielle et les établissements recevant du public et qui sont fermés sur décision administrative pour lutter contre la propagation de l’épidémie de Covid 19

Secteurs protégés : un taux majoré jusqu’au 31 mars 2021

Les secteurs dits protégés relevant des annexes 1 et 2 du décret n°2020-810 du 29 juin 2020 portant modulation temporaire du taux horaire de l’allocation d’activité partielle continueront d’être couverts par un taux majoré jusqu’au 31 mars 2021 (70% jusqu’au 28 février 2021 puis 60% en mars 2021).

L’indemnité versée au salarié est maintenue à 70% de la rémunération antérieure jusqu’au 31 mars 2021.

Établissements fermés ou soumis à restriction : taux majoré jusqu’au 30 juin 2021

Les établissements recevant du public et qui sont fermés sur décision administrative pour lutter contre la propagation de l’épidémie de Covid-19 ou situés dans un territoire soumis à des restrictions particulières et subissant une baisse de chiffre d’affaires d’au moins 60% ou les établissements basés dans la zone de chalandise d’une station de ski s’ils subissent au moins 50% de baisse de chiffre d’affaires auront également un taux majoré d’activité partielle jusqu’au 30 juin 2021 (70%) + indemnité versée au salarié maintenue à 70% de la rémunération antérieure jusqu’au 30 juin 2021.

Révision des taux au 1 février 2021

les employeurs ne se trouvant dans aucune des situations précitées disposeront d’un taux d’allocation de 36% à compter du 1er février 2021. Leurs salariés toucheront à compter du 1er février 2021 une indemnité correspondant à 60% de la rémunération antérieure brute.

Point sur l’activité partielle au 5 janvier 2021

Source : Ministère du Travail

Image : https://www.asp-public.fr

Toutes les actualités Covid-19 : https://www.ormeo-experts.com/tag/covid-19/

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