THE LEVEL PLAYING FIELD IN CRISIS MODE 63 period)116. The schemes must be targeted to sectors or categories of businesses affected by the pandemic, and it can be granted to self-employed individuals, too, according to the same principles as wage subsidies117. It is a condition that the employees after whom aid is received would have been laid off in the absence of the aid118. The wage subsidy granted under 3.1 TF cannot exceed 80% of the wage cost, but it can be supplemented to cover the entire wage cost by other categories of aid, or as non-aid (e.g. through non-selective measures applicable to the whole economy)119. The aid can be granted until 31 December 2021 as direct grants for actual wage payments, or through wage tax/social contribution exemptions or reductions120. 3.10 TF aid is available to undertakings that were in difficulty at the end of 2019. An example for a wage subsidy scheme in the tourism sector is the case SA.57754121, through which the French authorities introduced a change in a general short-term work scheme, under which a wage subsidy of 70% was available to all sectors and all enterprises. As this was reduced to 60%, but kept at 70% for tourism and related industries (including, among others, catering, restaurants, hotel and accommodation industry, tourism, passenger transport, event organisation, including “upstream and downstream activities” of these sectors), the amendment constituted State aid as a selective measure. However, as the maximum subsidy rate was below the maximum allowed under 3.10 TF rules (80%), and as the French authorities agreed to comply with all the conditions of the aid category (in particular, that employees will be retained at least during the subsidised period), the measure was approved by the Commission. 6.1.6. RECAPITALISATION AID Recapitalisation aid, under Section 3.11 of the Temporary Framework (3.11 TF), is the most complex aid category of the Temporary Framework. Equity instruments are also available under 3.1 TF and 3.12 TF, but if a Member State intends to go beyond the caps allowed by 3.1 and 3.12 TF, it must comply 116 Point 43(a) of the Temporary Framework. 117 Point 43(b) and (c) of the Temporary Framework. 118 Point 43(c) of the Temporary Framework. 119 Point 43(d) and (e) of the Temporary Framework. 120 Point 43(c) of the Temporary Framework. 121 Commission decision C(2020) 4512 final of 29 June 2020 (SA.57754 (2020/N) COVID-19: Dispositif d'activité partielle ad hoc)
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