Do you employ an employee at home (cleaning staff, childcare, etc.) or a childminder? It should be noted that a partial activity device for employees of private employers was renewed for the month of April, but with several significant changes compared to previous months, related to the establishment of the third confinement.
First change, which concerns parents: it is possible to use this device if you have not had your child looked after in April due to health restrictions and government instructions. This novelty is valid for the employment of a maternal assistant as for that of a childcare at home, confirmed to us the Central Agency of Social Security Organizations (Acoss). At the beginning of April, the state had indeed recommended to parents to limit the use of these types of childcare to cases of absolute necessity.
Apart from childcare, recourse to partial unemployment for the month of April remains limited, for individual employers, to three situations (since November 2020):
- You usually employ employees whose activity has not been authorized, for example people who give classes at home other than tutoring.
- Your employee is “vulnerable”, likely to develop serious forms of Covid-19: people over 65, women in the third trimester of their pregnancy, people suffering from a disease listed in a decree of November 10, 2020 (diabetes, kidney failure, cancer, etc.).
- You also exercise a self-employed professional activity (trader, craftsman, etc.) and are faced with a drop in your income following the cessation of your activity due to health measures.
80% reimbursement
Compliance with these eligibility criteria must be certified by a declaration on honor. In the event of an inspection, the administration may ask you for supporting documents.
In practice, you must pay your employee 80% of the net amount of scheduled and unrealized hours and complete the exceptional compensation form. This will be available on the CESU and Pajemploi websites from this Wednesday, May 5. As for the hours actually worked, they must be paid and declared normally on the CESU or Pajemploi website.
You will be reimbursed for the total amount paid, therefore up to 80% of the net amount of the hours planned and not performed, against 65% in the previous months. You will therefore not have any remaining charges, unlike what was put in place between November 2020 and March 2021: this is the second major modification of the system applicable in April.
No tax credit
Nothing prevents you from maintaining the full remuneration of your employee, by supplementing the 20% not covered by the partial compensation system. You can also decide not to apply for the partial activity mechanism and to maintain the full remuneration of your employee. In the latter case, you will be able to benefit from the tax credit for employing an employee at home and from your “free choice of childcare system” (in the event of childcare) under the usual conditions – this is not the case. is not the case if you resort to partial unemployment.
If your employee has worked all the scheduled hours, you cannot use this device. The rule is the same if you have asked him not to come to you for “personal convenience” or to protect you, even if you are “vulnerable” and likely to develop a severe form of Covid 19. You must then pay their full remuneration, without possible compensation.
If your employee was unable to work for you because he had to look after his child due to the closure of his school, crèche or leisure center, or because he was identified as a “contact case” , you cannot benefit from this partial activity device. In these cases, a “home care declaration” must be made on the Medicare website to enable him to receive daily sickness benefits. If your employee decided not to come, you don’t have to pay them.