Fonds de solidarité pour Septembre 2021


Les règles du fonds de solidarité de septembre 2021 sont parues. Retrouvez le schéma récapitulatif du Conseil Supérieur de l’Ordre des Experts-Comptables.

Les critères d’éligibilité

Au titre du mois de septembre 2021, les entreprises ayant été créées avant le 31 janvier 2021 bénéficient d’une aide dont le montant varie en fonction de la catégorie à laquelle elles appartiennent au cours du mois de septembre, à savoir :

  • Elles subissent une interdiction d’accueil du public sans interruption et une perte de chiffre d’affaires d’au moins 20 % : l’aide est égale à 20 % du chiffre d’affaires de référence (dans la limite de 200 000 €) ;
  • OU elles font l’objet d’une interdiction d’accueil du public dite partielle d’au moins 21 jours et ont subi une perte de CA d’au moins 50 % : l’aide égale à 20 % du CA de référence (dans la limite de 200 000€) ;
  • OU elles sont domiciliées dans un territoire soumis à un confinement pendant au moins 8 jours au cours du mois de septembre 2021 et subissent une perte de CA d’au moins 20 % : l’aide est égale au montant de la perte de CA dans la limite de 1 500 euros ;
  • OU elles appartiennent aux secteurs dit S1 et S1bis et peuvent bénéficier d’une aide égale á 20 % % de la perte de chiffre d’affaires (dans la limite de 20 % du chiffre d’affaires de référence, ou de 200 000 €) si elles :
    • répondent aux règles applicables en août (avoir obtenu le fonds de solidarité soit en avril soit en mai 2021 et avoir subi une perte de chiffre d’affaires d’au moins 10 % en septembre 2021) ; 
    • ont réalisé au moins 15 % du chiffre d’affaires de référence (nouvelle condition) ;
  • OU elles appartiennent aux secteurs dit S1 et S1bis et sont domiciliées dans un territoire soumis à l’état d’urgence sanitaire, sous le régime du confinement et ou du couvre-feu pendant au moins 20 jours (au lieu de 21 jours précédemment) au cours du mois d’août et désormais du mois de septembre 2021. Elles peuvent bénéficier, dès 10 % de perte de CA, d’une aide majorée égale à 40 % de la perte de CA (dans la limite de 20 % du CA de référence ou de 200 000 €), au lieu de 20 % dans les territoires qui ne sont pas soumis à de telles restrictions ;
  • OU elles sont domiciliées dans un territoire ayant été concerné par des mesures de restriction au moins 20 jours au cours du mois de juillet. L’aide est alors égale à 40 % de la perte de CA (au lieu de 30 %) pour le mois de juillet 2021. Sont concernées les entreprises des secteurs S1 et S1bis situées en Guyane. Aucune démarche n’est à réaliser par les entreprises concernées. Elles bénéficieront automatiquement d’un versement complémentaire courant octobre 2021, une fois le formulaire de juillet fermé ;
  • Ou les entreprises n’appartiennent pas aux secteurs dit S1 et S1bis et ont moins de 50 salariés : dès lors qu’elles sont domiciliées dans un territoire soumis à un confinement pendant au moins 8 jours au cours du mois de septembre 2021 et ayant perdu 50 % de leur CA, elles sont éligibles à une aide compensant la perte de CA dans la limite de 1 500 €. Ce dispositif identique au mois d’août est prolongé en septembre.

Il est à noter que les entreprises ayant une activité principale dans le commerce de détail, ou dans la réparation et la maintenance navale, et situées à La Réunion, en Guadeloupe, en Martinique, à Saint-Martin, à Saint-Barthélemy ou en Polynésie française ne constituent plus une catégorie spécifique pour l’aide de septembre 2021.
Les autres conditions applicables pour l’aide du mois d’août sont inchangées. 

> Décret du 14 septembre 2021 concernant le fond de solidarité de septembre

Schéma récapitulatif du fonds de solidarité au titre de septembre 2021

Source: conseil supérieur de l’ordre des experts-comptables

Image par Steve Buissinne sur Pixabay

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