Les mesures Covid au 14 janvier 2021

Vous pouvez consulter le récapitulatif des mesures COVID-19 mis à jour au 14 janvier 2021.

1- Évolution du fonds de solidarité (FSE) – Point Covid au 14 janvier 2021

1.1 – Le produit de la vente à distance et à emporter ne sera pas comptabilisé

Le produit de la vente à distance et de la vente à emporter ne sera pas comptabilisé dans le chiffre d’affaires de référence pour le calcul de l’aide au titre du fonds de solidarité. Cela vaut à partir du mois de décembre 2020 et ce sera la règle tant que le fonds de solidarité sera en place.

1.2 – L’indemnisation des entreprises du secteur S1 bis perdant au moins 70% de leur chiffre d’affaires

Les entreprises du secteur S1 bis perdant au moins 70 % de leur chiffre d’affaires auront le droit à une indemnisation couvrant 20% de leur chiffre d’affaires 2019 dans la limite de 200 000 euros par mois. Elles pourront bénéficier de cette aide à compter de décembre 2020, quelle que soit leur taille.

1.3 – La prise en charge des entreprises fermées administrativement ou des secteurs S1 et S1 bis, avec un chiffre d’affaires de plus d’1 million d’euros par mois

Le gouvernement prendra en charge jusqu’à 70% des coûts fixes :

– des entreprises fermées administrativement,

– des entreprises appartenant au secteur S1 et S1 bis ayant un chiffre d’affaires supérieur à 1 million d’euros par mois. Cette aide exceptionnelle s’ajoutera à l’aide du >> fonds de solidarité. Elle sera plafonnée à 3 millions d’euros sur la période de janvier à juin 2021.

Le gouvernement travaille également à étendre l’aide complémentaire sur les charges fixes aux plus petites structures qui ne feraient pas 1 million d’euros de chiffre d’affaires par mois mais qui auraient d’importantes charges fixes à l’image des salles de sport, des activités indoor et des centres de vacances.

1.4 – Un effort particulier pour les viticulteurs

Les viticulteurs, touchés par les sanctions américaines sur les vins tranquilles et le cognac, pourront donc bénéficier de l’aide du fonds de solidarité renforcé :

s’ils perdent 50% de leur chiffre d’affaires, ils bénéficieront d’une indemnisation de 15% de leur CA 2019 dans la limite de 200.000 euros par mois,

s’ils perdent 70% de leur chiffre d’affaires, ils bénéficieront d’une indemnisation de 20% de leur CA 2019 dans la limite de 200.000 euros par mois.

Les formulaires pour les aides du fonds de solidarité au titre de décembre sont en ligne depuis le 15 janvier sur le site :

>> impots.gouv.fr.
>> En savoir plus sur le fonds de solidarité

2- Les prêts – Point Covid au 14 janvier 2021

2.1 – Le prêt garanti par l’État

Toutes les entreprises qui le souhaitent, quelles que soit leur activité et leur taille, auront le droit d’obtenir un différé d’un an supplémentaire pour commencer à rembourser leur prêt garanti par l’État. Ainsi, une entreprise ayant contracté un PGE en avril 2020, et qui ne serait pas en mesure de commencer à le rembourser en avril 2021, pourra demander un report d’un an et commencer à le rembourser à partir d’avril 2022. Afin de de décider de leurs plans de remboursement, les entreprises sont invitées à se rendre auprès de leurs conseillers bancaires.

>> En savoir plus sur le prêt garanti par l’État

2.2 – Les autres prêts bancaires

Les banques examineront favorablement et de manière personnalisée les moratoires ou les reports d’échéances nécessaires pour les entreprises subissant toujours des restrictions d’activité.

3- L’exonération de cotisations sociales

Les exonérations et les aides au paiement des cotisations mises en place en décembre sont maintenues en janvier. Toutes les entreprises du secteur S1 et S1 bis qui sont fermées administrativement ou qui subissent une baisse d’au moins 50% de leur chiffre d’affaires continueront d’en bénéficier.

>> En savoir plus sur les délais de paiement des échéances sociales et fiscales.
>> Consultez la liste des secteurs S1 et S1bis

4 – Différé d’amortissement comptable des biens

Du four des restaurateurs aux équipements de discothèques, de très nombreux biens n’ont pas été utilisés comme ils auraient dû l’être en 2020. Il sera possible de différer l’amortissement comptable de ces biens afin de soulager les comptes des entreprises et de préserver leurs fonds propres.

Point sur les aides Covid au 14 janvier 2021

Source : http://www.experts-comptables-paca.fr/

Image : https://www.jle.com/fr/COVID-19-actualites

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

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