Exoneration

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Languages available: Castellano

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Languages available: Castellano

1. How do ERTEs directly caused by COVID-19 affect Social Security contributions, including the declaration of the state of alarm?

As a general rule, in cases of suspensions of contracts or reductions to working days, companies are obliged to pay their contributions.
Royal Decree-Law 8/2020 establishes, as an exception, that for ERTEs  authorised on the basis of temporary force majeure linked to COVID-19, companies with fewer than 50 employees registered with the social security authorities on 29 February 2020 are exempt from paying the employer’s contribution, including unemployment contributions, to the Wage Guarantee Fund and vocational training.
In the case that working hours are reduced, companies are obliged to pay their own and the employee's contributions for the part of the working day in which the activity is carried out, and they are exempt from paying the contributions for the part of the working day not carried out.  
If the company, on 29 February 2020, had 50 or more workers registered with Social Security, the exemption from contributions shall be 75 percent of the company contribution corresponding to the period of suspension or reduction of working hours.

2. How long does the exemption from payment of the business contribution last?

For the duration of the period of suspension of contracts or reduction of working hours.

3. Should working people whose employment contract is suspended cancel their Social Security?

No. They must keep it registered.

4. In order for a company to qualify for the exoneration, must the worker be entitled to and receive the unemployment benefit?

Yes.

If, during the period in which the contract is suspended, the worker does not receive the corresponding unemployment benefit, they must de-register from Social Security. Once the suspension has ended, they must re-register for Social Security.

If, during the period in which their working day is reduced, the worker does not receive the unemployment benefit corresponding to these shorter days, they must only remain registered for the Social Security corresponding to the hours they have worked.
Royal Decree-Law 8/2020 determines that working people affected by these Temporary Employment Regulations (ERTEs) are entitled to the contributory unemployment benefit even if they do not have the necessary minimum occupation period stated. Furthermore, the duration of this benefit is not calculated for the purpose of using the maximum periods for these benefits.

It should be noted that during the period of validity of the extraordinary public health measures taken by the authorities to combat the effects of the spread of COVID-19, applications for the unemployment benefit made outside the legally established time limits shall not incur a reduction in the duration of entitlement to the corresponding benefit.

5. How should workers affected by ERTEs be reported to the General Treasury of Social Security?

Through the usual variation of data procedures in the area of affiliation.

The communication will be made by reporting in the AFI file, or through the online contract modification service, the V, W or X values, as appropriate, of the TYPE OF INACTIVITY field, as well as the starting date of the situation.

‘V’ is used to communicate situations involving the suspension of the work contract, ‘W’ is used to communicate situations involving the reduction of working days and, finally, ‘X’ is used to communicate situations in which a reduction of working days and a part-time strike are both found.

In the case of ‘W’s and ‘X’s, the part-time coefficient identifying the part of the working day actually worked must also be reported.

Once the suspension of the employment contract or reduction of the working day is over, the TYPE OF INACTIVITY field must be communicated.

6. When should ‘V’, ‘W’ or ‘X’ be reported in the TYPE OF INACTIVITY field?

These situations can be reported from the day the situation starts until the penultimate day of the following month.

7. Should the payment of contributions be made for workers affected by the suspension of employment contracts or a reduction in working hours?

Yes. The payment of contributions of the contribution account code (CCC), where the workers affected by these situations are registered, must be made within the established time periods.

8. Is it necessary to communicate any information in the Base File so that the General Treasury of Social Security can calculate the exoneration of contributions?

No. The TGSS will automatically calculate the exempted and non-exempted quotas according to the data in the General Affiliation File for each worker. To do this, the user must first communicate the type of inactivity in the area of affiliation.

9. How many settlement receipts will be generated in the case of quota exemptions for the suspension of contracts and reduction of working hours authorised on the basis of temporary force majeure linked to COVID 19 under RDL 8/2020?

A receipt will be generated for the exonerated party and another receipt for the non-exonerated party.

10. How should contributions be made?

In the case of employment contract suspensions reported using a ‘V’ in the TYPE OF INACTIVITY field, the General Treasury of Social Security will automatically apply the contribution exemption depending on the number of workers registered on 29 February 2020.

In the case of reductions in working hours reported using a ‘W’ or ‘X’ in the TYPE OF INACTIVITY field, the contribution for the period of activity will be made in accordance with the general rules applicable to part-time contracts, and therefore the number of hours of work carried out in the period of reduction of the working day must be communicated within the scope of the contribution. With regards to the contribution for the period of inactivity due to the reduction in working hours, the General Treasury of Social Security will automatically apply the exemption from contributions according to the number of workers registered on 29 February 2020.

11. What special contribution features will apply to workers who are on medical leave or whose employment contract has been suspended due to the birth and care of a child prior to the start of the ERTE?

The special contribution rates for medical leave or for the birth and care of a child will be applied until such time as these situations end. From that moment on, the contribution characteristics derived from the ERTE will be applied.

12. What about the fixed-amount bonuses for people whose employment contracts have been suspended or whose working hours have been reduced by these ERTEs?

In the case of a reduction in working hours (partial ERTE) the fixed-amount bonuses shall be applied to the non-exempt quota and the excess to the exempt quota.

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