Individual employers: the partial activity system is changing for the month of April

Good news for the French who employ an employee at home, the exceptional targeted partial activity scheme for individual employers has been renewed for the month of April, with some modifications however.

Compared to the previous month, it is both more generous and now concerns new limited activities in early April, with the establishment of a third containment.

Read also: Without child care, doctors will not return to the Covid-19 front

Included during the first confinement, then excluded during the second, home childcare and the use of a childminder are back in the partial activity system.

This "

" according to the Central Agency of Social Security Organizations (Acoss), is explained by the new instructions from the government at the end of March.

He recommended that parents limit these childcare activities to cases of absolute necessity.

These statements follow the announcement that the childminders would no longer welcome children, before backpedaling.

Reimbursement increases to 80% of salary

Another major change: the compensation system for hours planned but not completed. Until then the individual was required to pay 80% of the employee's net salary. 65% of the latter was then reimbursed by Urssaf. 15% of the remuneration therefore remained payable by the employer. For the month of April the full 80% is refunded. Compensation is not, however, subject to social contributions or deductions and will not give rise to the right to the tax credit.

To take advantage of it, all you have to do is complete the compensation form available from Wednesday 5 May on the CESU and Pajemploi websites. The possibility is however left to the employer to pay 100% of the salary and not to be reimbursed. In this case, he may benefit from the tax credit for the employment of an employee at home.

With regard to the other services provided to private employers, the conditions of partial unemployment remain the same: you must be a self-employed person arrested because of health measures.

“

”

home workers

likely to develop severe forms of Covid-19, the criteria of which are defined by the High Council for Public Health, are also included.

Home lessons, excluding tutoring, have been benefiting from the partial unemployment scheme since October.

Read also: Coronavirus: can grandparents keep their grandchildren safe?

These advantageous measures for the month of April will not necessarily be perpetuated.

Acoss explains that it does not have "

" on the question.