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) *
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.
