Entrepreneur “Fixed cost consolidation” aid for companies affected by the health crisis

“Fixed cost consolidation” aid for companies affected by the health crisis

The government announced it a few weeks ago. It is now official: companies belonging to the sectors most affected by the health restriction measures taken due to the rebound of the epidemic (protected sectors known as S1 and related sectors known as S1bis) will be able to benefit from the “fixed cost aid” system. for the months of December 2021 and/or January 2022.

The payment of this aid, called “fixed cost consolidation aid”, is subject to the following terms and conditions.

The companies concerned

To benefit from “fixed cost consolidation aid”, companies must:
– have been created before 1er January 2019;
– carry out their main activity in one of the sectors particularly affected by the epidemic (protected sectors known as S1) or in one of the sectors related to the latter (sectors known as S1bis);
– have suffered a loss of turnover of at least 50% during the eligible month (December 2021 or January 2022) compared to the same month of 2019;
– have a negative gross operating surplus (EBITDA) “fixed consolidation costs” during the eligible month (see the calculation formula in the appendix to the decree of February 2, 2022).

In practice, companies in the catering and event sectors, caterers, travel agencies and even those carrying out leisure activities are particularly concerned.

The amount of aid

The purpose of the aid is to compensate 90% (70% for companies with more than 50 employees) of the gross operating losses suffered by the companies concerned. More specifically, its amount is, for each eligible month (December 2021 and January 2022), the sum of 90% (70% for companies with more than 50 employees) of the mathematical opposite of the gross surplus of exploitation recorded for the month in question.

It is capped at €12 million. This ceiling takes into account all Covid aid (in particular “fixed cost” and “fixed cost rebound” aid) paid to the company in question since March 2021.

Note: with regard to discotheques, whose closure has been extended until February 16, 2022, they will benefit from the “fixed cost reinforcement aid” system which covers 100% of their operating losses (negative EBITDA) for December 2021 and January 2022.

Application for assistance

Companies eligible for “fixed cost consolidation” aid must submit their application on the website www.impots.gouv.fr before March 31, 2022.

Please note: by way of derogation, companies that benefit from the solidarity fund or “reinforcement aid” for the month of December 2021 or January 2022 must submit their application for “fixed cost consolidation” aid within 45 days. from the payment of aid from the solidarity fund or “reinforcement aid”.

The request must be accompanied, for each eligible month, by a certain number of supporting documents, in particular a sworn statement attesting that the company meets the required payment conditions and the accuracy of the information declared, and a certificate from its chartered accountant stating in particular the gross operating surplus and the turnover of the company for the eligible months as well as its reference turnover.

The subsidy is monthly but will be paid in one go for the two-monthly period December 2021-January 2022 to the bank account provided by the latter when applying.

Decree No. 2022-111 of February 2, 2022, JO of 3

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