Archivo de la categoría: International (English)

EXTENSION TO ERTES

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.

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New labor regulations. Official responses from authorities (DGT) regarding ERTEs most common questions

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

Moya & Emery – contact info

Read Royal Decree-Law 18/2020, translated into english by us

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.

  1. 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.

  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:
  1. 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:

  1. That the company has a temporary employment regulation file based on article 22 of Royal Decree-Law 8/2020, and
  1. 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:
  1. 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:
  1. 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:

  1. 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:

  1. 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

  1. 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:

  1. 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:

  1. 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) *

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4470

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4472

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

75 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  •  Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 75 / C. INCENTIVATED 4471

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”):

TPC 15 / FR. SHARE 57 /%. 75 / C. INCENTIVATED 4473

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies in a situation of Partial Force Majeure that have restarted their activity during the month of May 2020:
  • Until the day before the restart of business:
  • Companies with less than 50 workers or assimilated as of 29-02-2020

100 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4474

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4476

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

75 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 75 / C. INCENTIVATED 4475

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 75/ C. INCENTIVATED 4477

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

From the day the business activity has restarted and until May 31

  • Companies with less than 50 workers or assimilated as of 29-02-2020

60 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 60 / C. INCENTIVATED 4478

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 60 / C. INCENTIVATED 4480

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

45 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 45 / C. INCENTIVATED 4479

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4481

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • During the month of June 2020

Companies in situation of Total Force Majeure throughout the month of June;

  • Companies with less than 50 workers or assimilated as of 29-02-2020

100 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4490

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4492

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

75 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 75 / C. INCENTIVATED 4491

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 75/ C. INCENTIVATED 4493

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies in a situation of Partial Force Majeure that have restarted their activity during the month of May 2020;
  • Throughout the month of June 2020
  • Companies with less than 50 workers or assimilated as of 29-02-2020

45 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 45 / C. INCENTIVATED 4498

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4500

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

30 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 30 / C. INCENTIVATED 4499

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 30/ C. INCENTIVATED 4501

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies in a situation of Partial Force Majeure that have restarted their activity during the month of June 2020
  • From June 1 to the day before the restart of business;
  • Companies with less than 50 workers or assimilated as of 29-02-2020

100 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4494

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 100/ C. INCENTIVATED 4496

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

75 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 75/ C. INCENTIVATED 4495

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 75/ C. INCENTIVATED 4497

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

From the day the business activity has restarted and until June 30

  • Companies with less than 50 workers or assimilated as of 29-02-2020

45 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4498

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4500

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

30 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 30/ C. INCENTIVATED 4499

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 30/ C. INCENTIVATED 4501

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

* 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”):
  • TPC 37 / FR. SHARE 01 /%. 85/ C. INCENTIVATED 4482
  • Companies with 50 or more workers or assimilated as of 29-02-2020

60 percent on the business contribution

Peculiarities of quotation applicable:

  • Total restart of work activity (TYPE INACTIVITY “R”):
  • TPC 37 / FR. SHARE 01 /%. 60/ C. INCENTIVATED 4483

From the day the work activity has been partially restarted and until May 31

  • For the part of the working day actually worked
  • Companies with less than 50 workers or assimilated as of 29-02-2020

85 percent on the business contribution

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 37 / FR. SHARE 01 /%. 85/ C. INCENTIVATED 4484
  • Companies with 50 or more workers or assimilated as of 29-02-2020

60 percent on the business contribution

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 37 / FR. SHARE 01 /%. 60/ C. INCENTIVATED 4486

-For the part of the working day that is kept short and without carrying out work activities

  • Companies with less than 50 workers or assimilated as of 29-02-2020

60 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 15 / FR. SHARE 57 /%. 60/ C. INCENTIVATED 4485
  • TPC 18 / FR. SHARE 08 /%. 100/ C. INCENTIVATED 4468
  • Companies with 50 or more workers or assimilated as of 29-02-2020

45 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 15 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4487
  • TPC 18 / FR. SHARE 08 /%. 100/ C. INCENTIVATED 4468
  • During the month of June 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 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”):
  • TPC 37 / FR. SHARE 01 /%. 70/ C. INCENTIVATED 4502
  • Companies with 50 or more workers or assimilated as of 29-02-2020

45 percent on the business contribution.

  • Total restart of work activity (TYPE INACTIVITY “R”):
  • TPC 37 / FR. SHARE 01 /%. 45/ C. INCENTIVATED 4503

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”):
  • TPC 37 / FR. SHARE 01 /%. 70/ C. INCENTIVATED 4504
  • Companies with 50 or more workers or assimilated as of 29-02-2020

45 percent on the business contribution

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 37 / FR. SHARE 01 /%. 45/ C. INCENTIVATED 4506

-For the part of the working day that is kept short and without carrying out work activities

  • Companies with less than 50 workers or assimilated as of 29-02-2020

45 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 15 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4505
  • TPC 18 / FR. SHARE 08 /%. 100/ C. INCENTIVATED 4468
  • Companies with 50 or more workers or assimilated as of 29-02-2020

30 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 15 / FR. SHARE 57 /%. 30/ C. INCENTIVATED 4507
  • TPC 18 / FR. SHARE 08 /%. 100/ C. INCENTIVATED 4468

ANNEX III: EXAMPLE

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.

2019 Income Tax Return Campaign reminder and updates video-series (3)

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.

#moyaemery #tax #taxcampaign #employees #obligated #declare #property #sale #gains #losses #compensation #baleares #balearicisland #expats #mallorca #palma #calvia

2019 Income Tax Return Campaign reminder and updates video-series (2)

MOYA & EMERY introduces our new video-series, which include a general reminder and updates about 2019 tax campaign.

In our second video we talk to you about the importance of verifying information in your draft before you declare.

And do not forget to have a look to our Moya & Emery YouTube channel to watch the rest of video-tips here.

#moyaemery #tax #taxcampaign #employees #obligated #declare #propertysale #losses #compensation #Mallorca #balearicislands #majorca #mallorca #palma #Calvia #expats

2019 Income Tax Return Campaign reminder and updates video-series (1)

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.

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GRANTS ANNOUNCED TO HELP SELF-EMPLOYED WORKERS DURING THE CESSATION OF THEIR ACTIVITY DURING THE STATE OF ALARM CAUSED BY CORONAVIRUS – COVID 19

BENEFICIARIES

An extraordinary benefit is created for those self-employed workers who have seen their income level drop below 75% of the average of the last six months. All this as a consequence of the measures adopted by COVID-19.

REQUIREMENTS TO HAVE THE RIGHT TO BENEFIT

  • Be affiliated and registered in Social Security at the date of the declaration of the alarm status.
  • It is not necessary to have coverage for cessation of self-employed activity.
  • It is not necessary for the self-employed worker to unsubscribe from his activity (Model 036 or 037).
  • Be up to date with their Social Security obligations (if they are not, they will be invited to pay).
  • Any self-employed person whose activity has been suspended due to Royal Decree 346/2020 or whose turnover has been reduced by 75% may request it.
  • If you have workers in charge, you must carry out an ERTE and, in addition, request the cessation of activity.
  • There is no minimum requirement to have access to said extraordinary benefit.

WHAT DOES THE BENEFIT CONSIST OF?

  • The benefit will consist of 70% of the regulatory base. If there is no shortage, the minimum contribution base (€ 944.35) will be taken into account to calculate the benefit to be received.
  • The duration of the benefit is 1 month, extendable until the end of the alarm state.

For further information, please contact us

AVISO A CLIENTES

Por causa del RD 463/2020 de 14 de marzo, por el que se declara el estado de alarma para la gestión de la situación de crisis sanitaria ocasionada por el COVID-19, nuestras oficinas permanecerán cerradas al público y no atenderemos de forma presencial. No obstante, les atendemos a través de nuestras líneas telefónicas 971728010 y 971132359 y a través de nuestros mails emery@moyaemery.com  laboral@moyaemery.com  fiscal@moyaemery.com

¡Salud y fuerza!

Todo irá bien

Summary of the economic, social, sanitary, labor and regarding leisure measures approved in the extraordinary Council of Ministers of march 12th to fight the coronavirus

The economic measures included in today’s Royal Decree Law are a first package of urgent measures, which will take effect immediately. But these will not be the last measures.

This afternoon I will have a videoconference, as you know, with the Social Agents, specifically with the leaders of the main unions and employers, to explain the measures adopted and discuss with them other possible necessary actions, which would be approved in the following days, such as benefits for working families for the care of children due to the closure of the educational centres to which I have previously referred (or others such as internal adjustment measures for staff to protect employment or temporary postponements of social contributions for PYMES).

Naturally, the economic response to this emergency would be facilitated if we could already count on new General State Budgets, which are increasingly urgent. Some General Budgets that will have to be no longer social, because they will have to alleviate the ravages of an emergency that is sanitary but is also economic. If new budgets were necessary a month ago, the crisis we are going through makes them urgent.

IN THE TAX FIELD

  • Deferrals and instalments of your tax debts with the Administration for a period of six months, without interest. In other words, we are going to grant deferrals of their tax debts with the Administration for 6 months without interest
  • Deferral of repayment of loans from the Ministry of Tourism, Industry and Commerce to industrial companies

IN THE SCHOOL FIELD

Cancellation of educational activities (kindergartens, schools and universities) and encouraging distant and online training.

IN THE WORK FIELD THE FOLLOWING IS RECOMMENDED

  • Promotion on behalf of the companies to carry work out by teleworking.
  • Preparation and updating, when appropriate, of business continuity plans of the company where the updates to be carried out due to the situation originated by the coronavirus.
  • Promotion of flexibility of hours and staggered shifts
  • Teleconference meetings are better alternatives to conventional meetings.

IN THE TRANSPORT FIELD

  • Avoid trips which are not essential.

IN THE SANITARY FIELD

  • All people who start having respiratory symptoms and / or fever should remain at home, avoiding going to their workplace and health centres as long as their clinical condition allows it.
  • All elderly people or those who suffer from chronic or multipathological diseases or with states of congenital or acquired immunosuppression, should avoid leaving their home or residence except in cases of strict need and, in any case, should avoid crowded places where it is not possible maintain an interpersonal safety distance of at least one meter.
  • Promote home care for the elderly.
  • Restriction of access to the patient’s companions in hospital emergencies and social and health centres. It is recommended to reduce visits to elderly people who are in social and health centres.

IN THE LEISURE FIELD

  • All cultural events and activities involving more than 1.000 assistants in closed spaces will be cancelled.
  • All cultural events and activities involving less than 1,000 assistants must reduce their capacity to 1/3 to ensure a distance of at least 1 meter between assistant.
  • All national and international sports events, professional and non-professional, will be held behind closed doors or cancelled.
  • Suspend Imserso travel for one month, as they are the most vulnerable group to this disease, our elderlies, and we have established that all major sporting events, professional and non-professional, in national or international competitions, are held behind closed doors in all our country.

IN THE WORK FIELD

  • Expanding the Social Security bonuses in discontinued fixed contracts, so that these bonuses now cover the months of February to June 2020.
  • Infected people – or in preventive isolation – are considered to be temporarily disabled due to professional contingencies. This implies that, from the day following the sick leave, these people receive 75% of the regulatory base charged to the Public Administration.
  • Recommend teleworking to avoid displacement. Or, in the case, the organization of staggered shifts in companies to reduce concentrations of people and the consequent risk of infection.

Given the economic-labour-work measures that the President of the Government has communicated after today’s Extraordinary Council of Ministers, it seems that the most effective measure that the company will have to do will be the processing of the CRISIS file consisting in the suspension of employment contracts of its workers temporarily. This file is better known as ERTE- Temporary Business Regulation File.

The ERTE allows various actions, such as:

  • Suspension of employment contracts temporarily. They go on to collect unemployment benefit (PARO)
  • Reduction of the working day and jointly share with the SOIB the payment of the wages with the payment of the employment subsidy (PARO).
  • Negotiate new salary conditions (salary reduction without touching the working day).
  • Dismissal of Workers for economic reasons.

PROCEDURE

Documentation for temporary suspension of employment contracts or reduction of working hours.

The procedure begins by communicating the opening of the consultation period through a letter from the employer to the legal representatives of the workers, a copy of which will be sent, together with the communication, to the Labour Authority.

The consultation period with the legal representatives of the workers will last no more than 15 calendar days (if there is an agreement between the workers and the company, the process can be started immediately)

COMMON DOCUMENTATION TO ALL PROCEDURES FOR SUSPENSION OF CONTRACTS OR REDUCTION OF WORKING HOURS

A) Official forms duly completed, specifying the causes of the suspension of contracts or reduction of working hours.

B) Official annexes of affected workers duly completed, indicating their number and professional classification, for the purposes of their future referral to SEPE. When the regulation file affects more than one work centre, this information must be broken down by centres, and in the case, province and Autonomous Community.

C) Number and professional classification of workers regularly employed in the last year. When the regulation file affects more than one work centre, this information must be broken down by centres, and in the case, province and Autonomous Community.

D) Power of Attorney that proves the legitimacy of the representative who formulates the communication on behalf of and representing the company. In the event that it is a natural person, D.N.I. of the person making the communication.

E) Specification and detail of the measure of suspension or reduction of working hours.

F) Criteria taken into account for the appointment of the workers affected by the suspension or reduction measure.

G) Report explaining the cause of the suspension or reduction of working hours of the contracts.

H) Documentation accrediting the conjunctural situation of the company’s activity.

I) Information on the composition of the workers’ representation, as well as the negotiating committee for the procedure, specifying in the event of several work centres affected if the negotiation is carried out globally or differentiated by work centres. Likewise, the work centres without unitary representation and communication document referred to in the section must be informed. 4, Art. 26, Royal Decree 1483/2012, of October 29, or, where appropriate, minutes relating to the attribution of representation to the commission mentioned in the aforementioned provision.

J) Request for a report to the legal representatives of the workers, in accordance with letters a) and b) of section. 5, Art. 64, Statute of Workers.

K) Accredit delivery of the documentation collected in Art. 17, Royal Decree 1483/2012, of October 29th.