It is official, on June 25, 2020, the Government has
reached an agreement with the social agents (employers and unions) to extend
the effects of the ERTES linked to the health crisis until September. The
ratification of this decision and the associated aid will be done next Friday
through the approval of the corresponding Royal Decree.
This agreement has been delayed with respect to the
terms originally intended (June 15) before the expiration of said ERTES on June
30. One of the reasons for the delay in this agreement has been due to the
resistance that employers have shown in the face of the reductions that are
presented with respect to the discounts on Social Security contributions.
The executive’s proposal includes: Maintenance of FM ERTES (companies that have not
been able to resume their activity or that are forced to close due to
regrowth).
WHAT HAPPENS TO THE QUOTES OF THE COMING
MONTHS IN RELATION TO THESE FM ERTES?
TOTAL FORCE MAJEURE ERTES:
It is contemplated that bonuses will continue to be
applied to these FM ERTES, however the% of said bonuses will be progressively
reduced each month:
70% in
July.
60% in
August.
35% in September.
Companies with less than 50 workers.
50% in
July.
40% in
August.
25% in
September.
Companies with more than 50 or more workers.
This means paying 30%, 40% and 65% of the contribution
for workers, respectively, in the coming months for companies with less than 50
workers and 50%, 60% and 75% for companies with 50 or more workers.
PARTIAL FORCE MAJEURE ERTES:
The current bonuses to date will be maintained, that
is:
60% of
the reinstated workers for the part of the working day actually carried out.
35% on
workers who continue to be suspended.
In the case of companies with less than 50 workers.
40% on
the reinstated workers for the part of the working day actually carried out.
25% on
workers who continue to be suspended.
In the case of companies with 50 or more workers.
WHAT ABOUT ERTES FOR ETOP CAUSES?
Well, the bonuses provided for the ERTES of FM Partial
will be applicable to you, some bonuses that until now were limited to the
ERTES of FM.
The objective is to facilitate the transit of the
ERTES from FM to ETOP now that the State of Alarm has ended and promoting the
reincorporation of workers through the reduction of working hours.
New limits:
Ban on
overtime.
Prohibition
of establishing or resuming the outsourcing of the activity and new contracts
directly or through ETTs.
Extension
to the ERTES for ETOP causes in relation to the prohibition to use these
procedures if the company is domiciled in a tax haven in the case, as well as
the prohibition to distribute dividends to the fiscal year in which the ERTE is
applied, except if the company previously pays the amount of the exemptions
enjoyed. These prohibitions will not be applicable to those companies that as
of February 29 had less than 50 workers.
Extension
of job maintenance to ERTES due to ETOP causes (in the case of those companies
that benefit for the first time from the exemptions mentioned, the computation
of job maintenance will start from the entry into force of the new RD).
Similarly, unemployment benefits will also be extended
until September 30, except for discontinued fixed payments that extend until December
31.
As you may know, this year’s INCOME TAX RETURN CAMPAIGN started on 1st April 2020 and all income for the year 2019 must be filed by 30th June 2020. This campaign is about to conclude. Hurry up and contact Moya & Emery asap:
+34 971132359 Monday to Thursday from 9:00 to 17:00. Friday from 9:00 to 14:00.
Cualquier persona en dichos territorios podrá hacer uso de dichas medidas de flexibilización, a excepción de las que presenten síntomas, estén en aislamiento domiciliario o cuarentena por diagnóstico de Covid-19 o sus contactos estrechos.
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There are numerous questions that generated the new
labor regulations related to the remedial measures of the effects of the
Covid-19 pickups, especially about ERTEs.
In front of the General Directorate of Labor -DGT-, the directive organ of the Ministry of Labor, any administrator can raise doubts about the application or scope of labor regulations. That is why that from Moya & Emery have collected some of those questions and the answers offered by the DGT setting its interpretive criteria and application guidelines.
Before the doubts planned about the interpretation of
the transition from total ERTE to partial ERTE in a RESTAURANT as a consequence
of the publication of RDL 18/2020, of May 27, the General Directorate of Labor has responded
to the following questions (you can have access to all responses with the full
text of the consultation with the DGT of 05-27-2020 , ref 726).
“1.- With the passage to Phase 1 of the de-escalation, the opening of
those bars and restaurants that have a terrace or outdoor space has been
allowed, allowing a maximum capacity of 50%, and guaranteeing the distance at
all times of security. This means that many businesses only available with
one, two or three tables L to provide the service. In this case,
given the reduced number of meals that can be offered, it is not profitable for
the business to open its premises in response to the new measures adopted with
the publication of Royal Decree-Law 18/2020, of May 12.
a) Do these businesses have the obligation to open to the public and
restart their activity, EVEN THOUGH YOU CAN ONLY OPEN A TABLE AND THAT
SITUATION?
b) Can it be considered that, as the government has allowed the opening
of such businesses, with the aforementioned restrictions, the cause of
force majeure that founded the ERTE carried
out disappears – even partially?
Both
questions can be answered as follows:
The
art. 1.2 of Royal Decree-Law 18/2020, of May 12, on social measures in
defense of employment, establishes the following:
“2. They
will be in force majeure partial derivative of the COVID-19, those companies
and entities with a record of temporary employment regulation authorized based
on Article 22 of Royal Decree-Law 8 / 2020 of 17 March, from moment
in which the causes reflected in said precept allow the partial recovery
of its activity, until June 30, 2020.
These
companies and entities must reincorporate the workers affected by
temporary employment regulation measures, to the extent necessary for
the development of their activity, prioritizing the adjustments in terms of
shorter working hours ”
In
this sense, the explanatory memorandum states that “In this way, companies
can recover all or part of their activity if, for the aforementioned
reasons, workers return to perform their tasks fully or partially, resigning or
modifying its application the unexceptional measures l is adopted at
a stage of interruption of business or more rigorous confinement, with the
only requirement to communicate, prior to the labor authority competent total renunciation
the same, and to the Public Service of State Employment those variations that
refer to the termination of the application of the measure with respect to all
or part of the people affected. ”
Therefore,
as deduced from this provision and as reiterated in the explanatory
memorandum of said royal decree-law, companies that have a temporary
employment regulation file authorized on the basis of article 22 of Royal
Decree-law 8 / 2020, of March 17, will be in a situation of partial force
majeure when two conditions are met:
1)
that the causes described in said precept, and for which reason
the different flexibility measures in the form of suspensions or
reductions in working hours were applied , allow the partial
recovery of its activity, until June 30, 2020 .
2)
that these companies reincorporate the affected workers , to the
extent necessary for the development of the activity, prioritizing
the adjustments in terms of shorter working hours.
It is the responsibility of the company to assess,
based on its particular circumstances, 1)
at what point in time the ERTE was authorized due to force
majeure, allow the partial recovery of its activity and 2) to what extent
the reinstatement of the affected workers, and in what percentage of your day
is necessary for the development of the activity.
“c) Can the decision not to open the business lead to the
return of all the contributions of the workers that have not been paid by the
exemption applicable to the ERTE due to Force Majeure?”
It
is understood that companies that have ERTES due to force majeure derived
from the COVID-19 authorized, will be in a situation of total or partial
force majeure as long as the company does not notify the labor authority
of the total resignation to ERTE. In the event that workers
have not been reinstated, the company will continue in a situation of
total force majeure .
On
the other hand, it should be remembered that the reimbursement of contributions
is linked to the obligation of commitment to employment provided in
the sixth additional provision of Royal Decree-Law 8/2020, in the
wording given by Royal Decree-Law 18/2020.
For
more information on the cases of return of the exonerated contributions, you
should contact the General Treasury of Social Security under the Ministry
of Inclusion , Social Security and Migration.
“d) If no opening for being a ruinous decision, or failure
to generate sufficient income to meet basic expenses, are we to understand
that the fact” to open “and the ERTE passes s er
part?”
“e) In that case, even if we cannot open due to being a deficit at
this time, would we have to pay (with
the corresponding exemption ) the social insurance of the
suspended workers?”
In
relation to these two questions, as has been said, only
when workers are reinstated to the extent necessary for the
development of the activity from the moment in which the force majeure
of the authorized ERTE allows the partial recovery of the activity, the company
will be in a situation of partial force majeure.
However,
questions about contributions must be raised before the Secretary of State
for Social Security and Pensions under the Ministry of
Inclusion. Social Security and Migrations.
“2.- Since the beginning of Phase O, some businesses have been allowed
to open, even partially, which is why many companies have been rescuing some of
the workers included in them from the ERTE.
a) Does the Royal Decree-Law apply retroactively to these
companies? If so, should the exemption percentages set out in the
aforementioned Royal Decree-Law be applied from the date of reinstatement of
the first worker? ”
For
labor purposes, the reinstatement of a worker included in the ERTE
entails the qualification of the company’s situation as “partial
force majeure” , regardless of whether it had occurred before the
entry into force of Royal Decree-Law 18/2020 .
But
this is understood without prejudice to the effects that may arise regarding
the application of Social Security regulations, about which the General
Treasury of Social Security, dependent on the Ministry of Inclusion ,
should be consulted . Social Security and Migrations.
“3.- With regard to the exemption percentages in the contributions
of workers in the cases of resignation from the partial ERTE established in
article 4.2 of Royal Decree-Law 18/2020, in the event of the rescue of a worker
at 50% of your working day, is it understood that I must contribute 15% of the
part corresponding to the 50% of the day in which the worker is actively
providing services, and 40% of the part corresponding to the remaining 50% of the
day? Or only 15% of the 50% of the day? Or 15% of the total
contribution base? ”
You
should ask the General Treasury of Social Security under the Ministry
of Inclusion. Social Security and Migrations.
“4.- In relation to article 1.3 of Royal Decree-Law
18/2020, is it only necessary to notify the Labor Authority of the renunciation
of the total ERTE, or also in cases of resignation of the partial ERTE?”
In
accordance with said art. 1.3, only the total resignation must
be communicated to the labor authority , which establishes that “The
companies and entities referred to in this article must communicate the total
resignation to the labor authority. in its case, to the file of temporary
regulation of authorized employment, within a period of 15 days from the date
of effect of that ·.
In
the same sense, the Explanatory Memorandum is pronounced by stating that not in
this way, companies can recover all or part of their activity if, for the
aforementioned reasons, workers return to perform their tasks fully or partially
, renouncing or modifying in its application the exceptional measures that were
adopted in a scenario of interruption of business activity or of greater rigor
in confinement, with the only requirement to communicate. in
advance. To the authority competent labor the complete surrender
to them, and the Public Employment Service State variations those relating
to l to completion of the implementation of the measure
in respect of all or part of those affected “.
“5.- In relation to article 4.3 of Royal Decree-Law 1812020, which
establishes that” for the exemption to be applicable, the communication
will be made for each contribution account code “, and for the case of a
company that has several businesses with different contribution account codes,
can the total ERTE be maintained in one business by not starting the activity
in it, and yet rescue part of the workforce in another business with a
different CCC that will restart its activity? All this taking into account
that everything has been processed in the same ERTE. And even more, the
same company, which has a part with a terrace that can open, and one
without a terrace that cannot open, can keep in the ERTE of Force Majeure the
staff of the establishment that does not have a terrace (since it still cannot
open in phase1)? ”
As
stated, the interpretation of art. 4 of Royal Decree-Law 18/2020
corresponds to the General Treasury of Social Security under the Ministry
of Inclusion. Social Security and Migrations.
“6.- In attention to the First Final Provision
Three, Safeguarding employment:” 3. This commitment to
maintaining employment will be valued based on the specific
characteristics of the different sectors and the applicable labor regulations,
taking into account, in particular, the specificities of those companies that
present high variability or seasonality of employment. ”
a) How should this paragraph be interpreted? Can certain exceptions
be applied to the hospitality sector as it is an activity conditioned by the
variability and seasonality of employment?
b) In what terms will seasonality be taken into account? Can I
communicate the end of the season to the discontinued landlines before the date
that is normally communicated to them?
c) In what terms should job maintenance be
calibrated ? Should the basic template to be maintained be the same
as in 2019? Taking into account the records of tourism, occupation,
reservation, etc.? Or can this basic template be relaxed, which must be
respected?
In a hotel, where there are employees exclusively assigned to the
swimming pool -for example · and the swimming pool is forbidden to open it, can
these people be subject to a 100% exemption for being prohibited and continuing
force majeure? Or all t orkers of the hotel, spend trading as
part ERTE?
In those cases, it is not a matter of billing, occupation or workload
(production), but there are parts of activity that are still prohibited and I
have no legal possibility to occupy them or to rescue them from ERTE. Can
I keep them 100% exonerated for continuing the ban? ”
It
has already been pointed out that the companies in which the two
conditions described above will meet in partial force majeure .
Questions
about the sixteenth additional provision of Royal Decree-Law 8/2020 in
the wording given by Royal Decree-Law 18/2020 should be asked before
the General Treasury of Social Security.
3.
Finally, it is recalled that the criteria set forth on the question raised is
not binding, but merely informative, as the Administration lacks
competence to make legal interpretations of that nature, which is exclusively
attributed to the courts.
The s other responses to the query raised DGT 05/27/2020 ( ref 733), which can
access the link to the document DGT 2 are as follows:
1. “Is the transition from full ERTE to partial ERTE (which
therefore affects the bonuses) mandatory by type of activity?”
The
art. 1.2 of the Real De creto-ley 18/2020, of May 12, on social
measures in defense of employment, establishes the following:
“2. Those
companies and entities that have a temporary employment regulation file
authorized on the basis of article 22 of Royal Decree-Law 8/2020, of March 17,
will be in a situation of partial force majeure derived from COVID-19, from the
moment in which the causes reflected in said precept allow the partial recovery
of its activity, until June 30, 2020.
These
companies and organizations should proceed to reinstate the
workers affected by measures of temporary employment regulation, to the extent
necessary for the development of its activity, giving priority adjustments in
terms of reduced working hours. “
In
this sense, the explanatory memorandum states that “In this way, companies can
recover all or part of their activity if, for the aforementioned reasons,
workers return to perform their tasks fully or partially, resigning or
modifying in its application the exceptional measures that were adopted in a
scenario of interruption of business activity or of greater rigor in the
confinement, with the only requirement of communicating, in advance, to the
competent labor authority the total resignation to the same , and to the Public
State Employment Service, those variations that refer to the completion of the
application of the measure with respect to all or part of the people affected.
”
Therefore,
as deduced from this provision and as reiterated in the explanatory memorandum
of said royal decree-law, companies that have a temporary employment regulation
file authorized on the basis of article 22 of Royal Decree-law 8 / 2020, of
March 17, will be in a situation of partial force majeure when two conditions
are met:
1)
that the causes described in said precept, and for which reason the different
flexibility measures in the form of suspensions or reductions in working hours
were applied, allow the partial recovery of its activity, until June 30, 2020
and
2)
that these companies reincorporate the affected workers, to the extent
necessary for the development of the activity, prioritizing the adjustments in
terms of shorter working hours.
It
is the responsibility of the company to assess, based on its particular
circumstances, 1) at what point in time the reasons for the ERTE being
authorized by force majeure allow the partial recovery of its activity and 2)
to what extent the reinstatement of the affected workers, and in what
percentage of your day is necessary for the development of the activity.
2. “What happens to the companies that based on the criteria
of the General Directorate of Labor (although not binding) and the statements
of the Minister of Labor, dated May 1, 2020, which indicated that it was
possible without problem to pass within an ERTE of Force Majeure from
suspension to reduction of working hours, have they done it before May 13? ”.
For
labor purposes, the reinstatement of a worker included in the ERTE entails the
qualification of the company’s situation as “partial force majeure”,
regardless of whether it had occurred before the entry into force of Royal
Decree-Law 18/2020 .
But
this is understood without prejudice to the effects that may arise regarding
the application of Social Security regulations, about which the General
Treasury of Social Security, dependent on the Ministry of Inclusion, Social
Security and Migration, should be consulted.
3. “The companies that initially requested a Force Majeure ERTE
with part of the workforce with suspension of working hours and part of
the workforce with reduced working hours and have not modified their activity
conditions, are they considered to be still in a situation of total ERTE Or
should we communicate that it is partial? ”
Companies
that continue to apply the authorized measures of suspension or reduction of
working hours, affect all or part of the workforce, to the extent that the
causes referred to in article 22.1 of Royal Decree-Law 8 / will continue in a
situation of total force majeure. 2020, prevent the restart of their activity
and, in any case, until June 30, 2020.
To
the extent that the two conditions described in question 1 are met, it will be
considered that these companies will enter a situation of partial force majeure
in accordance with art. 1.2 of Royal Decree-Law 18/2020.
4. “If an ERTE worker is recovered due to force majeure (either
going from suspension to reduction or joining full time from a reduction)
because it is observed that the activity may pick up, but it is subsequently
observed that it does not there is some workload, can it be totally affected
again in the ERTE of Force Majeure while it continues in force, provided there
is justification? ”.
Yes,
this will be possible until 30.6.2020 unless the company communicates the total
resignation to the labor authority.
3.
Finally, it is recalled that the criteria set forth on the question raised is
not binding, but merely informative, as the Administration lacks competence to
make legal interpretations of that nature, which is exclusively attributed to
the courts.
If you want to ask us your questions or queries regarding the Temporary Employment Regulation Files -ERTE S – or any other regarding labor regulations, you can seek our advice by contacting
Don’t hurry to restart and open your business. Before recovering workers at ERTE read RDL 18/2020. Moya & Emery we advise you how to call back your team without overpaying social security. Workers in ERTE no longer are free, you have to pay Social Security. Here you are (our translation) Royal Decree-Law 18/2020 (see the original spanish versión, here):
ROYAL DECREE-LAW 18/2020: SOCIAL MEASURES IN
DEFENSE OF EMPLOYMENT
Royal Decree-Law 18/2020, of May 12, 2020, on
social measures in defense of employment, effective as of May 13, 2020,
establishes, among other aspects, in its articles 1 and 4 the following:
Article 1.Specialties applicable to temporary employment regulation files based
on the causes set forth in article 22 of Royal Decree-Law 8/2020, of March 17,
on extraordinary urgent measures to face the economic and social impact of
COVID -19 during deconfusion.
As of the entry into force of this royal decree-law, those companies and
entities that have a temporary employment regulation file based on article 22
of the Real will continue in a situation of total force majeure derived from
COVID-19. Decree-law 8/2020, of March 17, and were affected by the causes
referred to in said provision that prevent the restart of their activity, while
they last and in no case beyond June 30, 2020.
Those companies and entities that have a temporary employment regulation
file authorized on the basis of article 22 of Royal Decree-Law 8/2020, of March
17, will be in a situation of partial force majeure derived from COVID-19. from
the moment in which the causes reflected in said precept allow the partial
recovery of its activity, until June 30, 2020.
These companies and entities must proceed to reincorporate the workers
affected by temporary employment regulation measures, to the extent necessary
for the development of their activity, prioritizing the adjustments in terms of
shorter working hours.
The companies and entities referred to in this article must notify the
labor authority of the total resignation, where appropriate, of the file of
temporary regulation of authorized employment, within a period of 15 days from
the date of its effects.
Notwithstanding the foregoing, the resignation by these companies and
entities to the temporary employment regulation files or, where appropriate,
the suspension or regularization of the payment of benefits derived from their
modification, will be made after communicating these To the Public State
Employment Service of the variations in the data contained in the initial
collective application for access to unemployment protection.
In any case, these companies and entities must communicate to the State
Public Employment Service those variations that refer to the end of the
application of the measure with respect to all or part of the people affected,
either in the number of these or in the percentage of partial activity of their
individual day, when the relaxation of the restriction measures that affect the
activity of the company allows the reincorporation to the effective work of
those.
Article 4.
Extraordinary contribution measures linked to the measures regulated in article
1.
The General Treasury of Social Security shall exempt, with respect to
the contributions accrued in the months of May and June 2020, the companies and
entities referred to in section 1 of article 1 from the payment of the business
contribution provided for in Article 273.2 of the consolidated text of the
General Law on Social Security, approved by Royal Legislative Decree 8/2015, of
October 30, as well as the one regarding quotas for joint collection, provided
that, as of February 29, 2020, they had less than fifty workers, or assimilated
to them, registered with Social Security. If the aforementioned companies and
entities had fifty workers, or assimilated to them, or more, in a situation of
registration with Social Security, the exemption from the obligation to
contribute will reach 75% of the business contribution.
The companies and entities referred to in section 2 of article 1 will be
exempt from the payment of the business contribution to the Social Security
contribution and for concepts of joint collection, in the percentages and
conditions indicated below:
Regarding workers who restart their
activity from the date of resignation and the periods and percentages of hours
worked since that restart, the exemption will reach 85% of the business
contribution accrued in May 2020 and 70% of the business contribution accrued
in June 2020, when the company had had less than fifty workers or assimilated
to them in a situation of registration with Social Security on February 29,
2020. If on that date the company had Fifty or more workers or assimilated to
them in a high situation, the exemption will reach 60% of the business
contribution accrued in May 2020 and 45% of the business contribution accrued
in June 2020.
Regarding the workers of these
companies that continue with their suspended activities as of the date of the
resignation and the periods and percentages of hours affected by the
suspension, the exemption will reach 60% of the accrued business contribution
in May 2020 and 45% of the business contribution accrued in June 2020, when the
company had had less than fifty workers or assimilated to them registered in
Social Security as of February 29, 2020. If in that On this date, the company
would have had fifty or more workers, or assimilated to them, in a discharge
situation, the exemption will reach 45% of the business contribution accrued in
May 2020 and 30% of the business contribution accrued in June 2020. In this
case, the exemption will be applied to the payment of the business contribution
provided for in article 273.2 of the revised text of the General Law on Social
Security, apr signed by Royal Legislative Decree 8/2015, of October 30, as well
as the one regarding quotas for joint collection concepts.
The exemptions in the contribution will be applied by the General
Treasury of Social Security at the request of the company, after communicating
the situation of total or partial force majeure, as well as the identification
of the affected workers and period of suspension or reduction of working hours.
For the exemption to be applicable, this communication will be made, for
each contribution account code, by means of a responsible declaration that must
be presented, before the calculation of the corresponding quota settlement is
requested, through the Electronic Remittance System of data in the field of
Social Security (RED System), regulated in Order ESS / 484/2013, of March 26.
For the purposes of the control of these quota exemptions, it will be
sufficient to verify that the Public State Employment Service proceeds to the
recognition of the corresponding unemployment benefit for the period in
question.
The General Treasury of Social Security may establish the necessary
communication systems with the State Public Employment Service to contrast its
databases with the content of the responsible declarations and the periods of
enjoyment of unemployment benefits.
The exemptions in the contribution referred to in this article will not
have effects for workers, maintaining the consideration of the period in which
they are applied as effectively quoted for all purposes, without the provisions
of article 20 of the consolidated text of the General Social Security Law.
The exemptions regulated in this article will be in charge of the Social
Security budgets in the case of the business contribution for common
contingencies, of the mutual collaborators in the case of the business
contribution for professional contingencies, of the Public State Employment
Service in the case of the business contribution for unemployment and
vocational training and the Wage Guarantee Fund in the case of contributions
that finance their benefits.
ROYAL DECREE-LAW 18/2020: REQUIREMENTS FOR THE
APPLICATION OF EXEMPTIONS
So that the General Treasury of Social Security
exempts, in the established percentages and with respect to the contributions
accrued in the months of May and June 2020, the companies and entities referred
to in sections 1 and 2 of article 1 of the payment of the business contribution
provided for each case, the following requirements must be met:
That
the company has a temporary employment regulation file based on article 22 of
Royal Decree-Law 8/2020, and
Continue,
as of May 13, 2020, in a situation of total force majeure derived from COVID-19
because it is affected by the causes contemplated in said article and that
prevent the restart of its activity, or
It
is, as of May 13, 2020, in a situation of partial force majeure derived from
COVID-19 as it is affected by the causes contemplated in said article that
allow the partial recovery of its activity.
That
the company that is in a situation of partial force majeure proceed to
reincorporate the workers affected by temporary employment regulation measures,
to the extent necessary for the development of their activity.
That
companies notify the labor authority of the total resignation, where
appropriate, of the file of temporary regulation of authorized employment,
within 15 days from the date of effect of the resignation.
That
companies communicate to the State Public Employment Service:
Variations in the data contained in
the initial collective application for access to unemployment protection, and
Variations that refer to the end of
the application of the measure with respect to all or part of the people
affected, either in the number of these or in the percentage of partial
activity of their individual day, when the flexibility of the restriction
measures that affect the activity of the company allow the reincorporation to
the effective work of those.
That
companies communicate to the General Treasury of Social Security:
The situation of total or partial
force majeure, with respect to each contribution account code, through a
responsible declaration that must be submitted before the calculation of the
corresponding quota settlement is requested, through the RED System, and
The identification of the affected
workers, and the period of suspension or reduction of working hours that
corresponds to each of the aforementioned persons.
Without prejudice to the communications that
must be made before the General Treasury of Social Security, as indicated in
point 5 above, this General Treasury of Social Security will establish, as
contemplated in section 4 of article 4 of Royal Decree-Law 18/2020, with the
Public State Employment Service, the communication systems necessary to verify
that the corresponding unemployment benefit has been recognized for the period
in question and to verify the content of the declarations responsible persons
referred to in the previous section 5.a).
ROYAL DECREE-LAW 18/2020: RESPONSIBLE DECLARATION ON
THE SITUATION OF TOTAL FORCE MAJEURE OR PARTIAL FORCE MAJEURE DERIVED FROM
COVID-19
Section 3
of article 4 of Royal Decree-Law 18/2020 establishes that for the exemptions to
be applicable, the company must notify the General Treasury of Social Security
that it is:
In a situation of total force
majeure derived from COVID-19 for being affected by the causes referred to in
article 22 of Royal Decree-Law 8/2020 that prevent the restart of its activity,
or
In a situation of partial force
majeure derived from COVID-19 from the moment in which the causes reflected in
article 22 of Royal Decree-Law 8/2020 allow the partial recovery of its
activity.
This
communication will be made through a responsible declaration in which the
following circumstances concur:
It must be submitted through the RED
System, and
Must be presented with respect to
each contribution account code in which they are registered, as of 05-13-2020,
workers with suspension of their employment contract or reduction of working
hours in accordance with the provisions of article 22 of the Royal Decree-law
8/2020, that is, workers who have previously reported the values V, W or X in
the TYPE OF INACTIVITY field, and
It must be presented before
requesting the calculation of the corresponding quota settlement.
IMPORTANT:
If the responsible declaration is not presented as indicated above, the
exemptions will not apply.
Mode of presentation of the responsible
declaration in the field of affiliation
SUMMARY OF
PRESENTATION MODE
Through the functionality: NOTATION
CAUSES SPECIFICATIONS OF QUOTATION IN CCC
Option: ANNOTATION OF REST OF
PECULIARITIES
a) Declaration responsible Total Force Majeure: CAUSE PECULIARITY
QUOTATION 058
b) Responsible statement Partial Force Majeure: CAUSE SPECIAL QUOTATION
059
Data: CCC and DATES
The responsible declaration must be made
through the Annotation Cause
Peculiarities of Quotation in CCC and, within it, through the Annotation Rest of Peculiarities option
through which you can proceed to make the responsible declaration on the
continuation of the situation of total force majeure –Cause of Quotation Peculiarity 058– or on the beginning of the
situation of partial force majeure –Cause
of Quotation Peculiarity 059–
Responsible statements
regarding the month of May:
Regarding the month of May, all the companies
that maintain workers in a situation of discharge as of 05-13-2020, with
suspension of their employment contract or with reduction of working hours in
accordance with the provisions of article 22 of Royal Decree-Law 8 / 2020, that
is, workers with respect to whom the values V, W or X have been reported in
the TYPE OF INACTIVITY field, must submit a responsible declaration, for each
CCC, in one of the following directions:
If
the company is in a situation of total force majeure derived from COVID-19 due
to being affected by causes that prevent the restart of its activity throughout
the month of May 2020, or
If
the company is in a situation of partial force majeure derived from COVID-19
because it is affected by causes that allow the partial recovery of its
activity between May 13 and May 31, 2020.
In the first case, that is, when the
company has continued in a situation of total force majeure due to having
prevented the restart of its activity, the option Cause of Quotation Peculiarity
058 -Declaration responsible for Force Majeure total- must be selected and the
following fields:
– CCC
– Date from: It must be equal to
13-05-2020
– Date until: Must be equal to 31-05-2020
In the second case, that is, when
the company is in a situation of partial force majeure due to being affected by
causes that allow the partial recovery of its activity during the month of May,
the option Cause of Peculiarity of
Contribution must be selected 059 -Partial Force Majeure declaration– and
fill in the following fields:
– CCC
– Date from: Must be between
05-13-2020 and 31-05-2020
The CCC that must be noted will be
the one with respect to which the responsible declaration is made and which
will be the CCC in which the workers with a value of V, W or X in the
INACTIVITY TYPE field appear, as of 05-13-2020, not being required to present a
responsible statement regarding those CCCs in which 13-05-2020 workers with
these identifiers are not registered.
Presentation of the responsible
declaration: The responsible declarations corresponding to the month of May may
be made up to the moment in which the payment of quotas corresponding to said
month is presented. However, during the month of June, the responsible
declarations presented during the month of May cannot be modified or deleted.
Responsible statements regarding the month of June:
Regarding the month of June, only
those companies that have not been able to restart their activity during the
month of May must present the responsible declaration. That is, only those
companies that, with respect to the month of May, have submitted a Responsible Declaration of Force Majeure
through the option Cause of Peculiarity of Quotation 058, must only present the
responsible declaration.
Consequently, all the companies that
have been affected by causes that would have prevented the restart of their
activity during the month of May and maintain workers in high status during the
month of June with suspension of their employment contract or reduction of
working hours. In accordance with the provisions of article 22 of Royal
Decree-Law 8/2020, that is, workers who have entered the values V, W or X in
the TYPE OF INACTIVITY field, must submit a responsible statement, regarding
each CCC, in any of the following ways:
If the company is in a situation of
total force majeure derived from COVID-19 due to being affected by causes that
prevent the restart of its activity throughout the month of June 2020, or
If the company is in a situation of
partial force majeure derived from COVID-19 due to being affected by causes
that allow the partial recovery of its activity between June 1 and June 30.
In the first case, that is, when the company
has continued in a situation of total force majeure, the option Cause of
Quotation Peculiarity 058 – Responsible statement of Force Majeure total – must
be selected and fill in the following fields:
– CCC
– Date from: It must be equal to 01-06-2020
– Date until: Must be equal to 30-06-2020
In the second case, that is, when the company
is in a situation of partial force majeure due to being affected by causes that
allow the partial recovery of its activity during the month of June, the option
Cause of Peculiarity of Contribution must be selected 059 -Partial Force Majeure
declaration- and fill in the following fields:
– CCC
– Date from: Must be between 01-06-2020 and 30-06-2020
The aspects indicated in the previous section
on the CCC and Tasks are applicable to these statements.
Presentation of the responsible declaration:
The responsible declarations corresponding to the month of June may be made up
to the moment in which the payment of quotas corresponding to said month is
presented. However, during the month of July, the responsible declarations
presented during the month of June cannot be modified or deleted.
IMPORTANT:
For
the application of the exemptions in the quotation during the month of May,
with the conditions and requirements established in this Royal Decree-Law, it
is essential to present the responsible declarations referred to in this
section.
For
the application of the exemptions in the quotation during the month of June, it
is essential that the responsible statement is presented by the companies that
have remained in a situation of total force majeure throughout the month of
May. On the contrary, said declaration may not be presented by those companies
that had already restarted their activity in said month of May.
Until
the moment in which the responsible declarations on the situation of total
force majeure or partial force majeure are communicated, the peculiarities of
contribution listed in Annexes I and II will not be calculated and, therefore,
the exemptions will not apply.
Implementation
of the possibility of presenting the responsible declarations: The date from
which the responsible declarations can be presented will be informed shortly.
ROYAL DECREE-LAW 18/2020: IDENTIFICATION OF WORKING
PERSONS TO WHICH EXEMPTIONS RESULT FROM APPLICATION
IDENTIFICATION MODE
OUTLINE
1. Working people who remain in a situation of
suspension of their employment contract or reduction of working hours: TYPE
INACTIVITY V, W or X
2. Workers who restart their work activity,
totally or partially, once the situation of partial force majeure has begun:
TYPE INACTIVITY R or S.
* See the detail in the next two sections
ROYAL DECREE-LAW 18/2020: COMMUNICATION REGARDING
WORKING PEOPLE IN A SITUATION OF SUSPENSION OF THEIR WORK CONTRACT OR REDUCTION
OF DAY
Workers who remain from the entry into force of
Royal Decree-Law 18/2020 in a situation of suspension of their employment
contract or reduction of working hours as a result of their inclusion in an
ERTE to which the article would have applied. 22 of Royal Decree-Law 8/2020,
will continue to be identified with the values V, W or X, as appropriate,
regardless of whether the company is in a situation of total or partial force
majeure, as indicated above.
Therefore, with respect to these workers, it
will not be necessary to make any specific communication in the field of
affiliation until the moment in which they resume their activity, totally or
partially, or increase their previously reduced workday. IMPORTANT: Regardless
of what is indicated, it is necessary to proceed with the Responsible Declaration of Total or Partial Force Majeure
referred to in the previous section.
ROYAL DECREE-LAW 18/2020: COMMUNICATION REGARDING
WORKING PEOPLE WHO RESTART THEIR TOTAL ACTIVITY OR PARTIALLY IN SITUATIONS OF
PARTIAL FORCE MAJEURE
Regarding workers who restart their activity
from the moment the company enters a situation of partial force majeure and,
therefore, have made the corresponding responsible declaration with the date on
which the activity could be restarted. , the content of the TYPE of INACTIVITY
field should be varied in the field of affiliation, substituting the values
V, W or X, as appropriate, for the values R or S.
The value R –TOTAL ACTIVE.WORK PROC.SUSP.ERE.COVID19,
will be communicated regarding workers who pass a situation of suspension of
their employment contract or reduction of working hours, as they are included
in an ERTE regulated by Article 22 of Royal Decree-Law 8/2020, to a situation
of total activity in accordance with your employment contract. Consequently, it
will be applied to both full-time and part-time workers, provided they have
restarted their activity completely.
The
value S – ACTIVE PARTIAL.WORK PROC.SUSP.ERE.COVID19,
will be communicated regarding workers who pass a situation of suspension of
their employment contract or reduction of working hours, as they are included
in an ERTE regulated by Article 22 of Royal Decree-Law 8/2020, to a situation
of partial activity in relation to the workday in accordance with your
employment contract.
Consequently,
it will be applied to both full-time and part-time workers, as long as they
have partially restarted their activity. In the case of workers who maintain a
reduction in working hours after the start of the situation of partial force
majeure of the company, who have increased the working day compared to the
previous one.
These values, therefore, will only be accepted
in workers registered in the CCC in respect of which the companies have
submitted the responsible declaration on the beginning of the situation of
partial force majeure.
Term of annotation: These values may be
entered until the penultimate day of the month following that in which they
take effect, but always before the presentation of the payment of quotas in
which they take effect.
GENERAL ASPECTS ON EXEMPTIONS IN THE LISTING REGULATED
IN ARTICLE 24 OF ROYAL DECREE-LAW 8/2020 AND ARTICLE 4 OF ROYAL DECREE-LAW
18/2020
It is recalled that the exemptions in the
contribution referred to in article 24 of Royal Decree-Law 8/2020 and article 4
of Royal Decree-Law 18/2020, are applicable to the business contribution for
common contingencies, as well as for professional contingencies and other
contributions such as unemployment, FOGASA and professional training, referred
to in section 2 of article 273 of the General Law of Social Security, on
contributions during the unemployment situation, which establishes that “in the cases of reduction of working hours
or suspension of the contract, the company will enter the corresponding
contribution, and the managing entity must only enter the contribution of the
worker, …”.
In relation to this issue, it is recalled that
section 2 of article 8 of Order TMS / 83/2020, establishes that during the receipt of unemployment benefit for
temporary suspension of the employment relationship or for temporary reduction
of working hours, either for employer decision under the provisions of article
47 of the revised text of the Workers’ Statute Law, approved by Royal
Legislative Decree 2/2015, of October 23, or by virtue of a judicial resolution
adopted within In a bankruptcy procedure, the contribution base to Social
Security of those workers for whom there is a legal obligation to contribute
will be equivalent to the average of the bases of the last six months of listed
employment, for common contingencies and contingencies of work accidents. and
professional illnesses, prior to the legal situation of unemployment or when
the legal obligation to contribute ceased”.
DEFERRALS: CLARIFICATIONS
Self-employed workers
who are simultaneously holders of CCC: If it is a company whose owner is a
self-employed worker, and it is desired to request the deferral of quotas for
both the company and those relating to the employer as a self-employed worker,
it must be submitted a single request for postponement, using the form
available in the Electronic Registry of the Electronic Office of Security,
process of Postponement in the payment of debts to Social Security.
In this form, the authorized RED agrees as a
natural person representative, appearing as mandatory, in the data related to
the responsible subject, to enter the NAF corresponding to the self-employed
worker; Going forward in the form, it will be possible to add in the
identifiers affected by the request both the NAF of the self-employed worker
and the CCCs corresponding to said individual entrepreneur, the social security
system of each of them, as well as the period of the debt for the one who
wishes to request the postponement; In the event that a deferment is requested
for debt that does not correspond to COVID settlement periods, the request will
be processed according to the general rules without application of the reduced
interest rate.
Processing status: Through the “my records” service at
the Social Security electronic headquarters, you can consult, upon
identification, the information on the processing status of the deferment
procedure that is open. Currently, the information is only available when the
access identification corresponds to the responsible party for whom the postponement
is processed.
ANNEX I: EXEMPTIONS APPLICABLE TO PERSONS WITH
INACTIVITY TYPE “V”, “W” or “X”. QUOTATION
SPECIFICATIONS.
The exemptions applicable to workers who are
kept with the values V, W or X in the TYPE OF INACTIVITY field, will be the
following – the applicable peculiarities
of contribution are indicated for each case-:
During the month of May 2020:
o
Companies in a situation of Total Force Majeure throughout the month of May
Companies with less than 50 workers
or assimilated as of 29-02-2020
100
percent on the business contribution for common contingencies, work accidents,
unemployment, the Salary Guarantee Fund and Vocational Training referred to in
article 273.2 of the LGSS (hereinafter, business contribution 273.2 LGSS) *
* In all the above assumptions, in the case of
working hours reductions, the exemption applies to the business contribution
273.2 LGSS corresponding to the part of the working day not worked as a
consequence of the ERTE COVID19.
ANNEX II: EXEMPTIONS APPLICABLE TO PERSONS WITH
INACTIVITY TYPE “R” or “S”. QUOTATION SPECIFICATIONS.
The exemptions applicable to workers registered
in companies that are in a situation of Partial Force Majeure and have
restarted their work activity totally or partially after the start of said
situation of Partial Force Majeure, that is, those identified with the R values
or S in the TYPE OF INACTIVITY field, they will be the following:
During the month of May 2020:
Until
the day prior to the restart of the working activity of the worker in question:
The exemptions indicated in the previous section, Article 4 of Royal Decree-Law
18/2020, are applicable: Communication regarding workers who remain in
situation of suspension of your employment contract or reduction of working
hours.
From
the day the work activity by the worker in question has been completely
restarted and until May 31
Companies with less than 50 workers
or assimilated as of 29-02-2020
85
percent on the business contribution.
Peculiarities
of quotation applicable:
Total
restart of work activity (TYPE INACTIVITY “R”):
Until
the day prior to the restart of the working activity of the worker in question:
The exemptions indicated in the previous
section article 4 of Royal Decree-Law 18/2020 are applicable: Communication
regarding workers who remain in situation of suspension of your employment
contract or reduction of working hours.
From
June 1, with respect to workers who have fully restarted their work activity
during the month of May, or from the day that work activity has been fully
restarted by the worker concerned, and Until June 30th
Companies with less than 50 workers
or assimilated as of 29-02-2020
70
percent on the business contribution.
Peculiarities
of quotation applicable:
Total
restart of work activity (TYPE INACTIVITY “R”):
From June 1, with respect to workers who have
partially restarted their work activity during the month of May, or from the
day that work activity has been partially restarted by the worker in question,
and Until June 30th
-For the
part of the working day actually worked
Companies with less than 50 workers
or assimilated as of 29-02-2020
70
percent on the business contribution
Peculiarities
of quotation applicable:
Partial
restart of work activity (TYPE INACTIVITY “S”):
Company that begins a situation of partial
force majeure on 20-05-2020 *, because the causes reflected in article 22 of
Royal Decree-Law 8/2020 allow the partial recovery of its activity from that
date, and which has the following workers who initiated the suspension or
reduction of working hours during the past month of April 2020:
* The
company has communicated through the RED system the CAUSE PECULIARITY QUOTATION
059 with DATE FROM equal to 20-05-2020.
A person with suspension of their
employment contract until 19-05-2020, restarting their full activity on 20-05-2020.
Exemptions,
according to the number of workers, or similar, of the company as of 29-02-2020
(less than 50 or 50 or more):
From
01-05-2020 to 19-05-2020: 100% or 75% (TYPE INACTIVITY –TI- “V”)
From
20-05-2020 to 31-05-2020: 85% or 60% -by start of activity- (TI “R”)
1
From
01-06-2020 to 30-06-2020: 70% or 45% -by start of activity- (TI “R”)
13
A person with suspension of their employment
contract until June 15, restarting their full activity on 16-06-2020
Exemptions,
according to the number of workers in the company as of 29-02-2020 (less than
50 or 50 or more):
From
01-05-2020 to 19-05-2020: 100% or 75% (TI “V”) 1
From
20-05-2020 to 31-05-2020: 60% or 45% -to remain inactive- (TI “V”) 1
From
01-06-2020 to 15-06-2020: 45% or 30% -to remain inactive- (TI “V”) 1
From
16-06-2020 to 30-06-2020: 70% or 45% -by start of activity- (TI “R”)
A person with a reduction in working
hours of 50% and increases it to 80% on 10-06-2020.
Exemptions,
according to the number of workers in the company as of 29-02-2020 (less than
50 or 50 or more):
From
01-05-2020 to 19-05-2020: 100% or 75%, regarding the workday not worked (TI
“W”)
From
20-05-2020 to 31-05-2020: 60% or 45%, with respect to the work day not worked
–to remain inactive- (TI “W”)
From
01-06-2020 to 09-06-2020: 45% or 30%, with respect to the work day not worked –
for continuing inactivity (TI “W”)
From
10-06-2020 to 30-06-2020 -by increasing hours-:
45% or 30%, with respect to the work
day not worked [20%] (TI “S”)
70% or 45%, with respect to the work
day worked [80%] (TI “S”)
A person with suspension of his
contract until 05-05-2020, restarting his full activity on 06-05-2020
Exemptions,
according to the number of workers in the company as of 29-02-2020 (less than
50 or 50 or more):
From 05-01-2020 to 05-05-2020: 100%
or 75% (TI “V”)
From 06-05-2020 to 30-06-2020: No
exemptions apply as it is a factual event prior to the entry into force of the
Royal Decree-law. (TI without content)
Note: For the
immediately consecutive periods of the example in which the same values of
the INACTIVITY TYPE field appear, no data variations should be reported with respect
to this field.
In our third video regarding 2019 Income Tax Return Campaign we talk to you about the cases in which you will be exempt from paying tax on the profit obtained from the sale of your property.
And do not forget to have a look to our Moya & Emery YouTube channel to watch the rest of video-tips here.
MOYA & EMERY introduces our new video-series, which include a general reminder and updates about 2019 tax campaign. In our first video we talk to you about employees which are obligated to declare.
2019 Tax Campaign – Moya & Emery – Video 1
And do not forget to have a look to our Moya & Emery YouTube channel to watch the rest of video-tips here.
Os dejamos con la entrevista telefónica realizada esta mañana a Nicolás Emery Middleton en Radio Calvià FM por parte de Jaime Mora Bosch en la que se ha analizado junto con el socio y gerente del despacho MOYA & EMERY Asesoría y Consulting la vertiente laboral de la crisis del coronavirus y las medidas adoptadas al respecto, los ERTEs por fuerza mayor, trabajadores autónomos, fijos discontinuos, teletrabajo, etc.
Se crea una prestación
extraordinaria para aquellos autónomos que hayan visto reducido de
nivel de ingresos por debajo del 75% de la media de los últimos seis meses.
Todo ello, como consecuencia de las medidas adoptadas por el COVID-19.
REQUISITOS PARA TENER DERECHO A LA
PRESTACIÓN
Estar afiliado y en alta en la
Seguridad Social a la fecha de la declaración del
estado de alarma.
No es preciso tener la cobertura por
cese de actividad de trabajador autónomo.
No es preciso que el trabajador
autónomo se dé de baja de su actividad (Modelo 036 o 037).
Encontrarse al corriente en sus
obligaciones con la Seguridad Social (de no estarlo, se le realizará la
invitación al Pago).
Podrá solicitarla todo autónomo cuya
actividad se haya visto suspendida con motivo del Real Decreto 346/2020 o
haya visto reducida su facturación en un 75%.
Si se tienen trabajadores a cargo, debe
realizar un ERTE y, además, solicitar el cese de
actividad.
No se exige carencia mínima para tener acceso a dicha prestación extraordinaria.
¿EN
QUÉ CONSISTE LA PRESTACIÓN?
La prestación consistirá en el 70%
de la base reguladora. Si no se tuviera carencia, para el cálculo de la
prestación a percibir, se tendrá en cuenta la base de cotización mínima
(944,35€).
La duración de la prestación es de 1
mes prorrogable hasta el fin del estado de alarma.
Si quiere plantearnos sus dudas o consultas y recabar nuestro asesoramiento con respecto a cualquier asunto de índole laboral en su empresa, póngase en contacto:
