#2020-1576Social Security Funding Law for 2021
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This law adopts France's social security funding arrangements for 2021, adjusting for COVID-19 impacts. It includes exceptional contributions for COVID-19 expenses, funds for forward payments, support funds for home assistance services, and modifies some employer contributions. Aimed at managing economic strains from the pandemic, it affects employers, social security entities, and self-employed workers.
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Key Changes
- Establishment of exceptional contributions for COVID-19 management costs.
- Adjustments to employer social security contributions.
- Provision of financial support to home assistance services.
Obligations
What this law requires
Complementary health insurance organisms (Article L. 862-4) must pay an exceptional COVID-19 contribution at a rate of 2.6% on all complementary health insurance premium sums received in 2020, and declare and liquidate this contribution by January 31, 2021, with annual regularization by June 30, 2021.
The organism designated for tax collection must recover the 2.6% exceptional COVID-19 contribution concurrently with the collection of the complementary health insurance tax under Article L. 862-4, applying the same collection and enforcement rules as specified in Article L. 862-5.
The National Solidarity Fund for Autonomy (CNSA) must finance departmental aid up to 80 million euros for exceptional bonuses to home assistance service personnel, distributed based on the latest available activity volume data, and versed to departments up to 50% of each department's financed bonus amount.
The Government must submit a report to Parliament by March 1, 2021, detailing the attribution of the 80 million euro departmental aid, including breakdowns by beneficiary populations and recipient departments.
The Government must submit a report to Parliament within one year of the law's promulgation assessing the results of the 2019 home assistance and accompaniment services financing reform experiment funded by the CNSA's 50 million euro contribution.