{"id":1709,"date":"2020-05-11T16:01:06","date_gmt":"2020-05-11T16:01:06","guid":{"rendered":"https:\/\/orecc.fr\/forez\/?p=1709"},"modified":"2021-02-11T16:28:05","modified_gmt":"2021-02-11T16:28:05","slug":"dirigeants-de-societes-et-personnes-vulnerables","status":"publish","type":"post","link":"https:\/\/orecc.fr\/forez\/dirigeants-de-societes-et-personnes-vulnerables\/","title":{"rendered":"Dirigeants de soci\u00e9t\u00e9s et personnes vuln\u00e9rables"},"content":{"rendered":"\n<p><br><br><br>Ch\u00e8res clientes, chers clients,<br><br><\/p>\n\n\n\n<p>Nous vous esp\u00e9rons en bonne forme, ainsi que vos proches, et que le <strong>d\u00e9confinement<\/strong> s\u2019est bien pass\u00e9.<\/p>\n\n\n\n<p>Il convient toutefois de rester prudent, en respectant les <em>gestes barri\u00e8res<\/em> pour <strong>se prot\u00e9ger <\/strong>et <strong>prot\u00e9ger son entourage<\/strong>.<br><\/p>\n\n\n\n<p>Nous abordons aujourd\u2019hui 2 nouveaux d\u00e9crets, <strong>les dirigeants de soci\u00e9t\u00e9s et les personnes vuln\u00e9rables.<\/strong><br><br><\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><br><br>\u2714\ufe0f Covid-19 : Indemnisation par l\u2019activit\u00e9 partielle ou par arr\u00eat maladie\u00a0: le probl\u00e8me des dirigeants de soci\u00e9t\u00e9s<br><br><br><\/h3>\n\n\n\n<p>Le d\u00e9cret n\u00b02020-520 du 5 mai 2020 vient <strong>confirmer<\/strong> la loi du 25 avril en modifiant le d\u00e9cret n\u00b02020-73 du 31 janvier 2020.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><br><br><br>\ud83d\udc49\ud83c\udffc  Que faut-il en retenir\u00a0?<br><br><br><\/h5>\n\n\n\n<ul class=\"wp-block-list\"><li>Les <span style=\"text-decoration: underline;\">salari\u00e9s<\/span> figurant parmi les <strong>personnes vuln\u00e9rables<\/strong> et les <strong>parents<\/strong> devant garder leurs<strong> enfants de moins de 16 ans<\/strong> b\u00e9n\u00e9ficient du ch\u00f4mage partiel <em>depuis le 1er\u00a0mai<\/em>. On le savait d\u00e9j\u00e0 mais il fallait encore fermer le droit aux <strong>indemnit\u00e9s journali\u00e8res <\/strong>de la s\u00e9curit\u00e9 sociale. C\u2019est chose faite.<br><br><\/li><li>Les <span style=\"text-decoration: underline;\">non-salari\u00e9s<\/span>\u00a0: travailleurs ind\u00e9pendants, non-salari\u00e9s agricoles, artistes auteurs, stagiaires de la formation professionnelle, agents non-titulaires de la fonction publique, g\u00e9rants de soci\u00e9t\u00e9 pourront continuer \u00e0 <strong>b\u00e9n\u00e9ficier de ces indemnit\u00e9s journali\u00e8res d\u00e9rogatoires<\/strong>.<br><br><br><br><\/li><\/ul>\n\n\n\n<p>\u25ba Le cas des <strong>\u00ab\u00a0g\u00e9rants de soci\u00e9t\u00e9s\u00a0\u00bb<\/strong> n\u2019est pas vis\u00e9 express\u00e9ment par le texte mais cela r\u00e9sulte du fait que la loi de finances rectificative et le d\u00e9cret du 5 mai ne <strong>visent que les \u00ab\u00a0salari\u00e9s\u00a0\u00bb<\/strong> au sens du code du travail. Ainsi tous les dirigeants de soci\u00e9t\u00e9s, qu\u2019ils aient le statut de <strong>travailleurs non-salari\u00e9s<\/strong> (g\u00e9rant majoritaire de SARL), <strong>comme de salari\u00e9s<\/strong> au sens de la s\u00e9curit\u00e9 sociale (g\u00e9rants minoritaires ou \u00e9galitaires de SARL, pr\u00e9sidents, PDG, DG, DGD de SA et SAS notamment), qui ne <strong>peuvent pas b\u00e9n\u00e9ficier du ch\u00f4mage partiel<\/strong>, continueront \u00e0 recevoir les<strong> indemnit\u00e9s journali\u00e8res <\/strong>de la s\u00e9curit\u00e9 sociale.<br><br>\u25ba Sur le site AMELI, il faut alors cocher <strong>\u00ab\u00a0g\u00e9rant de soci\u00e9t\u00e9\u00a0\u00bb<\/strong>.<br><br>\u25ba La question est plus d\u00e9licate pour un salari\u00e9 <strong>ne cotisant pas \u00e0 P\u00f4le Emploi <\/strong>compte tenu de sa participation au capital et\/ou de ses liens avec le dirigeant. Que faire alors <strong>pr\u00e9valoir<\/strong>\u00a0: le <strong>contrat de travail <\/strong>ou <strong>l\u2019assimilation \u00e0 un dirigeant<\/strong>\u00a0? la solution s\u2019impose par le fait que cette personne <strong>ne peut pas b\u00e9n\u00e9ficier<\/strong> du ch\u00f4mage partiel. Nous pr\u00e9conisons donc de <strong>demander les indemnit\u00e9s journali\u00e8res de maladie<\/strong> en cochant la case \u00ab\u00a0g\u00e9rant de soci\u00e9t\u00e9\u00a0\u00bb.<br><br><\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><br><br>\u2714\ufe0f Covid-19 : D\u00e9finition des personnes vuln\u00e9rables<br><br><br><\/h3>\n\n\n\n<p>Le d\u00e9cret n\u00b02020-521 du 5 mai d\u00e9finit les <strong>personnes vuln\u00e9rables<\/strong>, en application de l\u2019article 20 de la loi du 25 avril, de la mani\u00e8re suivante\u00a0:<\/p>\n\n\n\n<p>La <strong>vuln\u00e9rabilit\u00e9<\/strong> mentionn\u00e9e au I de l&rsquo;article 20 de la loi du 25 avril 2020 susvis\u00e9e r\u00e9pond \u00e0 l&rsquo;un des crit\u00e8res suivants :<br><br><br><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><em>\u00catre \u00e2g\u00e9 de 65 ans et plus ;<br><\/em><br><\/li><li><em>Avoir des ant\u00e9c\u00e9dents (ATCD) cardiovasculaires : hypertension art\u00e9rielle compliqu\u00e9e (avec complications cardiaques, r\u00e9nales et vasculo-c\u00e9r\u00e9brales), ATCD d&rsquo;accident vasculaire c\u00e9r\u00e9bral ou de coronaropathie, de chirurgie cardiaque, insuffisance cardiaque stade NYHA III ou IV ;<br><\/em><br><\/li><li><em>Avoir un diab\u00e8te non \u00e9quilibr\u00e9 ou pr\u00e9sentant des complications ;<br><\/em><br><\/li><li><em>Pr\u00e9senter une pathologie chronique respiratoire susceptible de d\u00e9compenser lors d&rsquo;une infection virale : (broncho pneumopathie obstructive, asthme s\u00e9v\u00e8re, fibrose pulmonaire, syndrome d&rsquo;apn\u00e9es du sommeil, mucoviscidose notamment) ;<br><\/em><br><\/li><li><em>Pr\u00e9senter une insuffisance r\u00e9nale chronique dialys\u00e9e ;<br><\/em><br><\/li><li><em>\u00catre atteint de cancer \u00e9volutif sous traitement (hors hormonoth\u00e9rapie) ;<br><\/em><br><\/li><li><em>Pr\u00e9senter une ob\u00e9sit\u00e9 (indice de masse corporelle (IMC) > 30 kgm2) ;<\/em><br><br><\/li><li><em>\u00catre atteint d&rsquo;une immunod\u00e9pression cong\u00e9nitale ou acquise :<br>\u2192 m\u00e9dicamenteuse : chimioth\u00e9rapie anti canc\u00e9reuse, traitement immunosuppresseur, bioth\u00e9rapie et\/ou corticoth\u00e9rapie \u00e0 dose immunosuppressive ;<br>\u2192 infection \u00e0 VIH non contr\u00f4l\u00e9e ou avec des CD4 &lt; 200\/mm3 ;<br>\u2192 cons\u00e9cutive \u00e0 une greffe d&rsquo;organe solide ou de cellules souches h\u00e9matopo\u00ef\u00e9tiques ; <br>\u2192 li\u00e9e \u00e0 une h\u00e9mopathie maligne en cours de traitement ;<br><\/em><br><\/li><li><em>\u00catre atteint de cirrhose au stade B du score de Child Pugh au moins ;<br><\/em><br><\/li><li><em>Pr\u00e9senter un syndrome dr\u00e9panocytaire majeur ou ayant un ant\u00e9c\u00e9dent de spl\u00e9nectomie ;<br><\/em><br><\/li><li><em>\u00catre au troisi\u00e8me trimestre de la grossesse.<\/em><br><br><br><\/li><\/ol>\n\n\n\n<h5 class=\"wp-block-heading\"><br><br>\ud83d\udc49\ud83c\udffc  Notre avis\u00a0:<br><br><\/h5>\n\n\n\n<ul class=\"wp-block-list\"><li>Il appartiendra \u00e0 <strong>chaque personne<\/strong> demanderesse de <strong>justifier<\/strong> qu\u2019elle se trouve dans l\u2019un de ces cas\u00a0:<br>\u2192 Soit par un <strong>certificat m\u00e9dical<\/strong><br>\u2192 Soit par une<strong> attestation sur l\u2019honneur<\/strong><br><br><\/li><li>Si tel est le cas, l\u2019<strong>employeur<\/strong> devra<strong> en prendre acte<\/strong> et ne pourra pas exiger que la personne concern\u00e9e<strong> reprenne le travail<\/strong><br><br><\/li><li>Cet arr\u00eat, s\u2019il est en cours, <strong>prend effet au 1er\u00a0mai 2020<\/strong>, quelle que soit la date du d\u00e9but de l\u2019arr\u00eat.<br><br><\/li><li>Le b\u00e9n\u00e9fice de cet arr\u00eat durera jusqu\u2019\u00e0 une date qui sera fix\u00e9e par d\u00e9cret et qui <strong>ne pourra pas d\u00e9passer le 31 d\u00e9cembre 2020.<\/strong><br><br><br><\/li><\/ul>\n\n\n\n<p><br>Nous restons bien entendu \u00e0 votre disposition.<\/p>\n\n\n\n<p>Prenez soin de vous,<br>Bien cordialement<br><br><br><\/p>\n\n\n\n<p><strong>Olivier ROMEUF, Expert-comptable<\/strong><\/p>\n\n\n\n<p><br><em><br>PS\u00a0: Le personnel du cabinet continue le t\u00e9l\u00e9travail et r\u00e9pond \u00e0 vos mails malgr\u00e9 le d\u00e9confinement. Certaines collaboratrices pourront \u00eatre susceptibles de vous appeler mais en num\u00e9ro masqu\u00e9, donc penser \u00e0 r\u00e9pondre.<\/em><br><br><br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u00e8res clientes, chers clients, Nous vous esp\u00e9rons en bonne forme, ainsi que vos proches, et que le d\u00e9confinement s\u2019est bien pass\u00e9. Il convient toutefois de rester prudent, en respectant les gestes barri\u00e8res pour se prot\u00e9ger et prot\u00e9ger son entourage. Nous abordons aujourd\u2019hui 2 nouveaux d\u00e9crets, les dirigeants de soci\u00e9t\u00e9s et les personnes vuln\u00e9rables. \u2714\ufe0f Covid-19 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1716,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"categories":[1],"tags":[6],"class_list":["post-1709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-covid"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dirigeants de soci\u00e9t\u00e9s et personnes vuln\u00e9rables - ORECC Forez Montbrison Savigneux - Expert comptable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/orecc.fr\/forez\/dirigeants-de-societes-et-personnes-vulnerables\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dirigeants de soci\u00e9t\u00e9s et personnes vuln\u00e9rables - ORECC Forez Montbrison Savigneux - Expert comptable\" \/>\n<meta property=\"og:description\" content=\"Ch\u00e8res clientes, chers clients, Nous vous esp\u00e9rons en bonne forme, ainsi que vos proches, et que le d\u00e9confinement s\u2019est bien pass\u00e9. Il convient toutefois de rester prudent, en respectant les gestes barri\u00e8res pour se prot\u00e9ger et prot\u00e9ger son entourage. 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ORECC Forez Montbrison Savigneux - Expert comptable","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/orecc.fr\/forez\/dirigeants-de-societes-et-personnes-vulnerables\/","og_locale":"fr_FR","og_type":"article","og_title":"Dirigeants de soci\u00e9t\u00e9s et personnes vuln\u00e9rables - ORECC Forez Montbrison Savigneux - Expert comptable","og_description":"Ch\u00e8res clientes, chers clients, Nous vous esp\u00e9rons en bonne forme, ainsi que vos proches, et que le d\u00e9confinement s\u2019est bien pass\u00e9. Il convient toutefois de rester prudent, en respectant les gestes barri\u00e8res pour se prot\u00e9ger et prot\u00e9ger son entourage. 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