Les cabinets dont l’activité est ralentie ou arrêtée en raison des conséquences économiques découlant de l’invasion de l’Ukraine par la Russie peuvent recourir à l’activité partielle.
Pour cela, ils doivent en faire la demande via le site https://activitepartielle.emploi.gouv.fr/aparts/ dans les 30 jours qui suivent le placement de leurs salariés en activité partielle. En pratique, ils doivent sélectionner le motif « toutes autres circonstances exceptionnelles » et le sous-motif « conséquences du conflit en Ukraine ».
Selon les questions-réponses publiées par le ministère du Travail, le recours à l’activité partielle peut être justifié dans les cabinets très fortement affectés par la hausse des prix du gaz et/ou de l’électricité. Ceci suppose notamment que le cabinet :
– ait des achats de gaz et/ou d’électricité atteignant au moins 3 % de son chiffre d’affaires ;
– et, à la date de dépôt de la demande, subisse une baisse d’excédent brut d’exploitation (EBE) par rapport à 2021.
Important : la demande d’activité partielle du cabinet doit être accompagnée d’un document d’un expert-comptable ou d’un commissaire aux comptes attestant du respect de ces deux conditions ainsi que des documents comptables ayant permis d’établir cette attestation.
Les employeurs qui recourent à l’activité partielle doivent verser à leurs salariés, pour chaque heure non travaillée, une indemnité au moins égale à 60 % de leur rémunération horaire brute, prise en compte dans la limite de 4,5 Smic (soit de 49,82 €). L’indemnité horaire d’activité partielle versée par les employeurs ne peut être inférieure à 8,76 € et ne peut dépasser 29,89 €.
Les employeurs perçoivent ensuite de l’État une allocation correspondant à 36 % de cette rémunération, retenue, là encore, dans la limite de 4,5 Smic. Cette allocation horaire est comprise entre 7,88 € et 17,93 €.
À savoir : jusqu’au 31 décembre 2022, les cabinets qui rencontrent des difficultés durables en raison de la guerre en Ukraine peuvent, via un accord ou une décision unilatérale, recourir à l’activité partielle de longue durée.
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