Issues regarding the unique COVID-19 situation

Royal Decree 463/2020, of 14 March,  declaring a state of alarm, established the suspension of the calculation of administrative deadlines as of 15 March. Now Royal Decree 537/2020, of 22 May, extending the state of alarm states that, with effect from 1 June 2020, the calculation of these deadlines shall resumed, or shall be restarted, if so provided for in a legal regulation approved during the state of alarm and its extensions (art. 9). This means that administrative deadlines suspended on 15 March will continue to count from 1 June, or will be reinitiated if so provided in a legal regulation approved during this period.

In addition, with effect from 4 June 2020, the suspension of deadlines for the limitation and expiry of administrative rights and actions will be lifted. (art.10)

The terms and deadlines for collection management procedures will resume on  1 June,  in the  administrative scope and,  from  4  June,  also in  the procedural scope with relevance in insolvency procedures involving the Social Security General Treasury.

The issue of administrative documents will  therefore resume:

• Debt claims
• Enforcement orders
• Attachment proceedings
• Any other collection process, either voluntary or enforcement.

All deadlines relating to notifications of administrative documents, both telematic and postal, are also resumed or initiated.

The calculation of deadlines for presenting allegations, providing documentation or filing administrative and legal appeals (the latter from the 4th) are also resumed or initiated.

No request is necessary since the resumption of deadlines is automatically applied according to Royal Decree 537/2020 of 22 March.

The Social Security offers you the following assistance channels depending on your need:

INFORMATION AND GENERAL QUERIES:

If you wish to obtain information or make a general query regarding any of matter managed by the Social Security, you can use our Queries Mailbox, the ISSA virtual assistant or the Social Security website, the Social Security APP or the ISM App if you are a seafarer.

You can also contact our Servicio de atención telefónica:

• For queries regarding benefits(National Social Security Institute -INSS-): 901 16 65 65 and 915 42 11 76 between 9:00 and 20:00 Monday to Friday, excluding public holidays. Information on minimum vital income on 900 20 22 22.
• For queries about affiliation, contributions or payment of debts(Social Security General Treasury -TGSS-): 901 50 20 50 and 91 541 02 91 between 8:30 and 18:30 Monday to Friday, excluding public holidays.

PROCEDURES AND PERSONAL QUERIES:

• SOCIAL SECURITY BENEFITS:

For the filing of Applications and other procedures on pensions and other Social Security benefits, the Services are available in the Social Security e-Officeor in Your Social Security (you need to have a digital certificate or permanent Cl@ve).

For all other communications, you can use the Service for the Filing of written requests and communications at the Electronic Register, which you can access by means of a digital certificate or cl@ve user.

If you do not have a certificate or cl@ve user, there are several services available at the e-Office using a mobile phone number registered with the Social Security, or by providing your ID card and a photo at the time, on the Platform for services without a certificate.

If you are a seafarer you can also access the service for the filing of written requests and communications without the need to identify yourself electronically, for the submission of requests or documentation to the ISM, for procedures relating to seafarers.

• AFFILIATION, CONTRIBUTIONS AND COLLECTIONS AND REPORTS:

If you have a digital certificate or cl@ve, you can obtain your work life report or contribution bases, process your own registrations or deregistrations as self-employed or those of your domestic employee, enquiries about payments and debts with the Social Security or about personal data communicated to the Social Security, by accessing the Social Security General Treasury Portal - Import@ss.

If you do not have these means of identification, you can access via SMS, by entering the code that we send to your mobile phone, if you have provided your number to the Social Security.

If you do not have these means of identification, you may send a request.

You can also carry out these and other procedures through the Social Security e-Office with the same means of authentication.

If you are RED authorised, you can use the electronic channel offered by theAccess to the RED System.

FACE-TO-FACE ATTENTION

The citizen service at the Social Security can be used with a prior appointment.

Prior appointment for benefits and other procedures: With this service, you can make and manage prior appointments for procedures at Spanish National Social Security Institute (INSS) or Social Marine Institute (ISM) offices open to the public.

OBTAINING DIGITAL CERTIFICATES OR CL@VE

To obtain a digital ID that allows you to access all the Social Security's digital services, you can go to the digital certificate Registration Offices or cl@ve. Find your nearest office. To register in person, you will need to make an appointment and bring your identity document. We will register you in the system so that you can use Cl@ve (PIN and Permanent) or FNMT digital certificate.

A family member, next of kin or a professional who does have a digital certificate or a Cl@ve username may represent you, therefore enabling you to use our electronic services. You must include a signed copy of the standard representation model found in the accompanying documentation for the corresponding electronic service in your application.

If you need to know your Social Security Number (NUSS) access the “Duplicate membership document” service. In the event you do not have it you can find it via this service.
Up until now, electronic Social Security services that allow access with SMS authentication, primarily for accessing reports, required the introduction of information relating to your Social Security Number. In order to facilitate the user's use of electronic services the requirement to report this information has been eliminated, maintaining identity verification with simple information, DNI or NIE and date of birth, in addition to the introduction of a code sent to the mobile phone number that you provided to Social Security.

If you are  receiving birth and childcare benefits and have been included in a job regulation process in which your hours have been suspended or reduced due to an ERTE, your benefits will not be affected until the  end of the birth and childcare leave period.

• If you have been included in ERTE, you will be entitled to birth and childcare benefit, so the first thing you must do is request that the Public Service of State Employment (SEPE) or the Social Marine Institute suspend your unemployment benefit and them apply for birth and childcare benefit from the Spanish National Social Security Institute or the Social Marine Institute.

• The amount of the benefit will be 100% of the base rate of unemployment benefit paid to you by the SEPE or ISM.

• No, in no case will our civil service staff contact you to request you install mobile applications for payments between individuals to pay you arrears or to make regular benefit payments.

• Social Security entities only issue payments by deposit in the bank account provided by you or by issuing a cheque, in the cases provided.

• If you receive a call of this kind, you can inform us by sending the telephone details, description of the situation and your contact details to our Enquiries Mailbox.

• IMPORTANT: If you have a benefit claim in process, we may need to contact you to resolve any issues with the delivery or processing of your benefit. In these cases, the civil servant will identify themself and may give you details about the communication sent by you and the date of sending, as a guarantee that it is an official, legitimate request for details.

• If you have an electronic certificate or Cl@ve, use the relevant service at the e-Office and sign your application electronically.

• If you do not have an electronic certificate or cl@ve, you can use the Social Security application and procedures platform.
• In the latter case, will ask you to insert a photo, taken on the spot, of your face showing your identity document and you will be able to sign your application on screen.

• If the Public Health Service has issued the corresponding confirmation report or, if applicable, discharge report, the INSS will proceed to pay the temporary disability benefit automatically without the need for you to submit the confirmation and/or discharge reports.    
• The period covered by the above-mentioned confirmation and/or discharge reports will be paid with the centralised monthly payroll, as was the case before the extraordinary situation of COVID-19 containment measures.

• However, the National Social Security Institute can only issue payment if the corresponding confirmation and/or discharge reports have been issued beforehand.

• If you do not receive payment, you should contact the Public Health Service (SPS) to find out if the confirmation and/or discharge report has been issued and to resolve, if applicable, the issue of the report, since the SPS is the competent body to issue confirmation and/or discharge reports.

• The full salary on the day of the sick leave will be paid by the employer, regardless of whether or not there has been any actual work done on the day of the medical sick leave.
• From the following day onwards, the entity that protects the professional contingency of the company's workers will be responsible for the temporary disability.

Medical assistance and medical report control will be carried out by the Public Health Service.

• If you are receiving temporary disability benefit  and you are included in an ERTE work cessation or reduction procedure, your measures will not affect you until you are medically discharged.

• You will continue to receive a temporary disability benefit, which will continue to be paid by your employer as a delegated payment.

The benefit for temporary disability will be paid by the Public Service of State Employment (SEPE), by delegation of the Spanish National Social Security Institute (INSS) or by the Social Marine Institute if it involves a seafarer. Its amount will be equal to the unemployment benefit, with the corresponding consumption of benefit days.

In the event that the TD is protected by an MCSS or collaborating company, the SEPE suspends the unemployment benefit and the TD benefit is paid directly by the MCSS or collaborating company.

• The INSS will not issue discharge resolutions after the 365-day duration of temporary disability until the state of alarm ends.

• The issue of temporary disability extension resolutions is also temporarily suspended so the company will continue to pay the delegated benefit until the INSS decides on the incapacitating status of this worker, once the state of alarm ends.

• Therefore, the worker need not complete any formalities to continue receiving temporary disability benefit as the company must continue to make delegated payments as to date until the 365-day duration ends. Neither must the worker request confirmation reports as the Public Health Services is not obliged to issue them after 365 days.

• The company will pay the delegated payment for temporary disability proportional to the part-time working hours, and the Public Service of State Employment (SEPE) will pay the part proportional to unemployment, similar to what happens in cases of pluri-employment.
• The amount to be paid by SEPE will be equal to the unemployment benefit, consuming the relevant days of benefit.

• No, in no case will our civil service staff contact you to request you install mobile applications for payments between individuals to pay you arrears or to make regular benefit payments.

• Social Security entities only issue payments by deposit in the bank account provided by you or by issuing a cheque, in the cases provided.

• If you receive a call of this kind, you can inform us by sending the telephone details, description of the situation and your contact details to our Enquiries Mailbox.

• IMPORTANT: If you have a benefit claim in process, we may need to contact you to resolve any issues with the delivery or processing of your benefit. In these cases, the civil servant will identify themself and may give you details about the communication sent by you and the date of sending, as a guarantee that it is an official, legitimate request for details.

• If you have an electronic certificate or Cl@ve, use the relevant service at the e-Office and sign your application electronically.        

• If you do not have an electronic certificate or cl@ve, you can use the platform Social Security Applications and Procedures Platform.
• In the latter case, will ask you to insert a photo, taken on the spot, of your face showing your identity document and you will be able to sign your application on screen.

• You can change your benefit payment account directly with your financial institution that collaborates with the Social Security. To do so, you must authorise the financial institution to carry out this procedure and they will manage the change directly with the National Social Security Institute. You will receive an sms or email with the confirmation of the account change.
• If you do not have electronic means of identification, you can report the change of benefit payment account in the service Modify bank details of the pension payment | Application and social security procedures.
  

• However, please remember that you can complete this formality with an electronic certificate or Cl@ve, if you have them, or otherwise, represented by a friend or family member with a digital certificate or Cl@ve via this service.
  

• Self-employed workers who maintain their business activity and continue to work in person may benefit from 100% of the retirement pension, even if the working relationship of all employees hired employees has been reduced or suspended due to an ERTE (or for any other reason provided for in Article 45 TRLET), provided that the self-employed worker maintains their contribution obligations.
• This same criterion shall apply if the self-employed worker is exempt from contributions under Article 24 of Royal Decree-Law 8/2020, of 17 March, on extraordinary urgent measures to deal with the economic and social impact of COVID-19.
  

• Recognition of the right to contributory unemployment benefits, even if the worker has not yet accumulated the minimum contribution period necessary.
  
  
• In the event that the contributory unemployment benefits are due to the current extraordinary circumstances, the time in which they are received will not be taken into account when calculating the maximum enjoyment period established by law.
  

A new right to contributory unemployment benefits will be recognised.

The amount shall be 70% of the average of the contribution bases received over the last 180 days of contribution or, failing that, over the inferior period immediately prior to the legal unemployment situation, worked under the labour relationship affected by extraordinary circumstances that have directly resulted in the suspension of the contract or the reduction of working hours.

The duration of benefits being received due to a period of suspension of a work contract or temporary reduction in working hours will be extended until the end of said period.

The same measures have been agreed for those who have the status of working members of labour societies and cooperatives who have filed for unemployment as for workers affected by an ERTE.

In the case of intermittent permanent workers whose contracts have been suspended as a consequence of the impact of COVID-19, but who would otherwise have been working during this period, their unemployment benefits will be reinstated for up to 90 days  when they are once again unemployed.

The current period of extraordinary measures does not imply a reduction in the duration of the right to the corresponding benefits.

During the current period of extraordinary measures, it shall be extended ex officio by the managing entity, so the interested party will not have to submit the request for an extension.

As provided for in final provision ten of Royal Decree-Law 8/2020, of 17 March, this measure shall remain in force until one month after the end of the declaration of the state of alarm, unless the Government decides to extend it by royal decree-law, therefore, until one month after the end of the state of alarm, the ISM shall, on its own initiative, extend all subsidies that may be extended, provided that the previous six-monthly right has expired after 31 January.

After the month following the end of the state of alarm, beneficiaries must submit the application for the extension of the subsidy in accordance with Article 276.2 of the TRLGSS.

During the current period of extraordinary measures, neither payment of the subsidy nor Social Security contributions shall be interrupted even when the mandatory annual tax return is made outside the legally established period.

As provided for in final provision ten of Royal Decree-Law 8/2020, of 17 March, this measure shall remain in force until one month after the end of the declaration of the state of alarm, unless the Government decides to extend it by royal decree-law.

During the period referred to in the preceding paragraph, payment of subsidies for persons over 52 years of age and the Social Security contribution shall be maintained by the ISM even if its beneficiaries do not file the annual income tax return. This shall apply to all subsidies in which the twelve months from the start date of the right or from the date of its last resumption have been expired on or after 23 February 2020.

After this period, persons benefiting from the subsidy for persons over 52 years of age must submit the annual income tax declaration in accordance with the terms laid down in Article 276.3 of the TRLGSS. In the case of persons who had to present the return during the state of alarm, an appointment will be arranged to formalise the return.

Autonomous employment services are adopting new measures to include telephone or online registration. Check the instructions of the public employment service for your autonomous region for renewal of or registration for job offers.

Depending on the social security scheme you belong to it will be SEPE or ISM for sea workers.

• If the worker has been affected by an ERTE, the management of their benefit will be handled between their company and the managing entity.
  
  
  • Public Service of State Employment (SEPE)

    • Information on the application procedure for companies.

  • Social Marine Institute (ISM)

    • Information on the application procedure for companies.

    • Basic guide to collective application for companies.
          

• If the worker is in a situation of unemployment not caused by an ERTE:
  
  
  • If you have an electronic DNI, digital certificate or cl@ve username, you can submit your request online. This service is available via SEPE’s e-Office under “people”, in the “procedures and services” section “online procedures” “Applications for benefits (contributory-subsidy-active insertion income) ”.
    
    
  • If you belong to the Special Scheme for Sea Workers , and  don’t  have an electronic DNI, digital certificate or cl@ve username, you can submit your application via the Social Security e-Office: Filing of written documents, applications, and other documents (Social Marine Institute).
    
    
  • During the current exceptional circumstances you can make your request by phone: Public Service of State Employment (SEPE) telephone service or by calling the ISM if you are a Sea Worker - Telephone directory of the Social Marine Institute (ISM) .
    
    
  • You will be required, if possible, to forward a hand-signed copy of the application form via email. If this is not possible, your DNI/NIE details will be verified. Checks will be carried out if necessary. 

Below is a Basic Guide to communicating MODIFICATIONS  to ERTEs due to the progressive incorporation of activity:

• Basic Guide Modifications ISM Measures
• ERTE variation table diagram
  

Yes, as they resume work you can withdraw them from the ERTE, but maintaining their employment.

• Basic guide END OF ERTE  
• Basic guide WITHDRAWAL FROM ERTE

You can download the following documents from the attached documentation:

• Information sheet
• Collective application template ERTES RD-law 30/2020
• Template collective application for unemployment benefits at the end of the season for permanent-discontinuous workers-RD-law 30/2020
  

A new extraordinary benefit is established for people  who work seasonally and for those who carry out fixed and periodic work that is repeated on certain dates, the duration of which will be until  31 January 2021. Those eligible for this new benefit will be:

• Those who cease to be affected by an ERTE COVID on reaching the date on which their period of activity would have ended. In this case, the company has to submit a collective application on behalf of its employees. They will receive this ordinary benefit even if they have sufficient contributions to qualify for the ordinary contributory benefit.
  
  
• Workers who are or  have been beneficiaries of one or more  of the measures provided for in letters b) to d) of Article 25.6 of Royal Decree-Law 8/2020 if, once exhausted before 31 January 2021, they are still unemployed and are not entitled to receive unemployment benefits at the contributory or assistance level. In this case, it is the workers themselves who must submit the application.
  

For workers affected by ERTE derived from COVID 19, the days that they receive the contributory benefit  from 1 October 2020 until 31 January 2021 will be subtracted from the duration of the benefits that are subsequently recognised whose starting date is prior to 1 October 2026.

However, no such consumption will be made for those who receive a new benefit before 1 January 2022 due to the termination of a fixed-term contract or  due to dismissal for economic, technical, organisational or production reasons,  or for any other reason if the dismissal is unfair.

The amount of the benefit will be 70% of the regulatory base, without prejudice to the maximum and minimum amounts of unemployment benefits, and regardless of whether more than 180 days of benefit have been received.

As of 30th September 2020, the amount of benefits granted to persons affected by ERTE shall not be reduced by the proportionate part of the hours worked in other jobs held on the date on which they were affected by the ERTE.

• Employees affected by ERTE who have had the proportional part of the time worked in other jobs deducted from their benefits are entitled to financial compensation in a lump sum.

• Companies with workers affected by temporary lay-offs processed in accordance with the provisions of Articles 22 or 23 of Royal Decree-Law 8/2020 of 17th March 2020, which are in force on 30th September 2020, must submit a new collective application for unemployment benefits before 20th October 2020. Companies must send the file with the periods of activity (XML) of the workers in September 2020, before 20 October.

• Companies that, in the temporary employment regulation procedures  for the reasons set out in Article 23 of Royal Decree-Law 8/2020, of 17 March, notify the labour authority of their decision after 30 September 2020, must submit a collective application for unemployment benefits within fifteen working days following the date  of the legal unemployment situation. These workers will receive the benefit provided for in article 25.1 of Royal Decree-Law 8/2020 until 30 January 2021 at the latest, even if they do not have sufficient contributions to do so.

• Those affected by the ERTE  regulated in articles 22 and 23 of Royal Decree-Law 8/2020, of 17 March, and those who have been affected as of 1 July,  or will be affected as of 1 October 2020 by  temporary employment regulation proceedings due to force majeure arising from COVID 19 as a result of the adoption of new restrictions or containment measures (due to a new spike) may receive or continue to receive the unemployment benefit until 31 January 2021 provided for in section 1 a) of article 25 of Royal Decree-Law 8/2020, of 17 March, even if they lack sufficient contributions to do so, provided that the start of the employment or corporate relationship was prior to 18 March 2020.

As a general rule, in cases of suspensions of contracts or reductions to working days, companies are obliged to pay their contributions.

Royal Decrees-Law 8/2020, of 17 March,  18/2020, 12 May,  and 24/2020, 26 June,  exceptionally provide that in ERTEs  authorised based on temporary force majeure linked to COVID-19,  as well  in employment adjustment plans for economic, technical, organisational or production causes (ETOPs), the company shall be exempt from paying the business contribution, including contribution for unemployment, Wage Guarantee Fund and Vocational Training, with the percentages and terms provided for in the above mentioned regulation.

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.

Exemption rates will vary depending on whether the company, as of 29 February 2020, had 50 or less, or more, employees registered in the Social Security.

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

Generally no: However, 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.

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.

Through the usual variation of data procedures in the area of affiliation.
Depending on the rules laid down in the application regulation, notification shall be sent as follows:

1. Exemptions due to ERTEs for the months of  MARCH-APRIL listed in RDL 8/2020.

   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.

2. Exemptions due to ERTEs for the months of  MAY-JUNE listed in RDL 18/2020.

   Depending on the situation of each worker, the relevant notifications must be sent as detailed below:

   i. Notification of the situation of workers whose contracts remain suspended
   Will continue to be identified with the values V, W or X  in the TYPE OF INACTIVITY field, as appropriate, regardless of whether the company is in full or partial force majeure. Therefore, no specific notification regarding affiliation must be sent regarding these workers until they resume their activity, in full or in part, or increase their previously reduced working hours.
   Regardless of the above, the Sworn Statement of Total or Partial Force Majeure must be sent for all exemptions to apply.
   ii. Notification of  the situation of workers  resuming their full or  partial activity in situations of force majeure
   For workers resuming their activity from the moment the company changes to a situation of partial force majeure and which, therefore, have made the relevant sworn statement with the date activity could be resumed- corresponding responsible declaration with the date on which the activity could be restarted (Cause for Unusual Contribution 059), the content of the TYPE OF INACTIVITY field regarding affiliation must be changed by the usual procedures, replacing values V, W or X, as appropriate, with values R-TOTAL ACTIVE.WORK. or S- PARTIAL ACTIVE WORK.

   iii. Notification of the situation of workers  who, having been reinstated, return to a situation of suspension or reduced working hours.
   This will be notified by changing, regarding affiliation, the content of the TYPE OF INACTIVITY field, replacing  values R or S, as appropriate, with values Y- TOTAL SUSPENSION or U- PARTIAL SUSPENSION.

3. Exemptions due to ERTEs for the months of  JULY-AUGUST AND SEPTEMBER listed in RDL 24/2020.

   In addition to presenting the sworn statement, workers, the period of suspension or reduced working hours and resumption of activity affected by the different types of employment adjustment plans must be identified using the values in the TYPE OF INACTIVITY field reported in the BNR 16/2020, of 16 July.

   Below is a table comparing the new TYPE OF INACTIVITY field values.
   

   Table comparing new values of the field
   TYPE OF INACTIVITY

   TYPE OF INACTIVITY	CAUSE OF UNUSUAL CONTRIBUTION
   	CPC 59	CPC60		CPC61	CPC62
   TOTAL SUSPENSION	V	A1	E	A7	B4
   PARTIAL SUSPENSION	W	A2	F	A8	B5
   PAR.SUS.+STRIKE	X		G
   TOTAL REINSTATEMENT	R	A3		A9	B6
   PARTIAL REINSTATEMENT	S	A4		B1	B7
   TOTAL SUSPENSION	Y	A5		B2	B8
   PARTIAL SUSPENSION	U	A6		B3	B9

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

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.

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.

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

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.

In the case of total suspension of the employment contract due to COVID-19 duly reported  with the relevant values in the TYPE OF INACTIVITY field, the Social Security General Treasury will automatically apply the contribution exemption depending on the number of workers registered in the Social Security on 29 February 2020.

In the case of reductions in working hours or partial suspensions of employment contracts linked to COVID-19 reported with the relevant values 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.

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.

Requirements for applying exemptions for ERTE due to force majeure or regulated employment adjustment plans for economic, financial, organisational or production causes -ETOP-, the latter in RDL 24/2020, linked to COVID-19 vary depending on the circumstances  of the company and each of the workers, as well as the period in which it intends to apply contribution exemption.

1. Requirements for applying exemptions provided for in Royal Decree-Law 8/2020, for applying exemptions for ERTE due to force majeure for COVID-19, for the months of March and April
   Applying the exemptions provided for in Royal Decree-Law 8/2020 requires you to identify each worker affected by the ERTE due to force majeure by reporting the relevant values in the TYPE OF INACTIVITY field.
2. Requirements for applying exemptions provided for in Royal Decree-Law 18/2020, for applying exemptions for ERTE due to force majeure for COVID-19, for the months of May and June
   Unlike with Royal Decree-Law 8/2020, in order to apply the exemptions provided for in Royal Decree-Law 18/2020, you must not only identify the workers affected by the ERTE due to force majeure by reporting the relevant values in the TYPE OF INACTIVITY field, pursuant to the provisions of  Article 4.3, the company must also notify the Social Security General Treasury that it is:
   • • In a situation of total force majeure derived from COVID-19 because it is affected by the causes referred to in article 22 of Royal Decree-Law 8/2020 that prevent resumption of its activity, or
     • In a situation of partial force majeure derived from COVID-19 from the moment the causes reflected in article 22 of Royal Decree-Law 8/2020 allow the partial resumption of its activity.
       This notification shall be sent in a sworn statement using the RED System on the continuation of total force majeure –Cause for Unusual Contribution 058- or on the beginning of partial force majeure –Cause for Unusual Contribution 059. The sworn statement must be submitted, for each contribution account code and accrual month, before the request for the calculation of the corresponding contribution settlement.
       Exemptions shall not apply without submitting this sworn statement.
3. Requirements for applying exemptions for ERTE due to force majeure for COVID-19 provided for in Article 4.1 of Royal Decree-Law 24/2020 for the months of July, August and September
   As provided in  Royal Decree-Law 18/2020, to applying exemptions for the months of May and June, Royal Decree-Law 24/2020 requires the submission of a sworn statement on total force majeure –Cause of Unusual Contribution 58– or Partial Force Majeure –Cause for Unusual Contribution 59.
   These sworn statements must be submitted using the RED System.
4. Requirements for applying exemptions for ERTE due to economic, technical, organisational or production causes provided for in Article 4.2 of Royal Decree-Law 24/2020
   Companies that decided to spending contracts or reduce working hours due to economic, technical, organisation or production causes related to COVID-19, with the special features referred to in Article 23 of Royal Decree-Law 8/2020, of 17 March, must submit a sworn statement on the continued validity of the employment adjustment plan -Cause for Unusual Contribution 60.
   Therefore, companies that decided  to suspend contracts or reduce working hours due to economic, technical, organisational or production causes related to COVID-19 shall not be entitled to exemption and need not submit the sworn statement after the entry into force of Royal Decree-Law 24/2020 of 26 June.
   This sworn statement must be submitted using the RED System.
5. Requirements for applying exemptions for ERTE due to economic, technical, organisational or production causes -ETOP- provided for in Royal Decree-Law 24/2020, when it begins after finalising an employment adjustment plan due to force majeure based on Article 22 of Royal Decree-Law 8/2020
   Companies with an employment adjustment plan due to economic, technical, organisational or production causes -ETOP- related to COVID-19, when the effects of the plan began after finalising an employment adjustment plan based on the cause provided for in Article 22 of Royal Decree-Law 8/2020, must submit a sworn statement -Cause for Unusual Contribution 61.
   This sworn statement must be submitted using the RED System.
6. Requirements for applying exemptions for ERTE due to force majeure beginning after 1 July 2020 as provided for in section 2 of additional provision one of Royal Decree-Law 24/2020
   Companies and entities which, after 1 July 2020, cannot develop their activity due to the adoption of new restrictions or containment measures imposed on any of its work centres, following the authorisation of a workforce adjustment plan due to force majeure based on the provisions of Article 47.3 of the Workers' Statute, must submit  a sworn statement –Cause for Unusual Contribution 62.
   This sworn statement must be submitted using the CASIA application, filling out the form provided for the user.
   Along with the sworn statement form, they must provide the ruling by the labour authority authorising the workforce adjustment plan due to force majeure.
   

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.

Companies waiving the workforce adjustment plan before the labour authority must  notify this express waiver to the Social Security General Treasury through the RED System - Cause for Unusual Contribution 63.

Notifying the express waiver means that termination of the employment contract suspension or reduced working hours need not be reported for each of the workers affected by the workforce adjustment plan, leaving the TYPE OF INACTIVITY field blank as this action will automatically be taken by the system.

In accordance with Article 5.2, trading companies or other legal entities that opt for workforce adjustment plans related to COVID 19 and use the public resources allocated to them, may not distribute dividends for the fiscal year in which these workforce adjustment plans apply, except if they have paid the amount corresponding to the exemption applied to social security contributions in advance and have waived it.

Waiver of exemptions in order to distribute dividends must be notified to the Treasury using the CASIA application, filling out the form provided for the user.

This notification must be sent using the CASIA application, filling out the form provided for the user.

Presenting this waiver entails requesting the Social Security General Treasury to update the above mentioned settlements in order to pay the sums arising as a result of the new calculation.

This restriction on distributing dividends does not apply to entities which, as of 29 February 2020, had less than fifty workers or similar registered with the Social Security.

Companies engaged in activities within the tourism sectors, excluding those in the public sector but including those in commerce and hospitality, provided that they are linked to the tourism sector, and which are engaged in productive activity during the months of February, March, April, May and June and which hire or maintain the employment of workers with permanent seasonal contracts during those months.

The discount involves 50% of the employer’s social security contributions for common contingencies, as well as for the concepts of joint collection of unemployment, Fogasa and vocational training.

The rebate regulated in Article 13 of Royal Decree-Law 7/2020  and extended in additional provision four of Royal Decree Law  25/2020 shall apply throughout the national territory to the months of February, March, April, May, June, July, August, September and October 2020,  except in the autonomous regions of the Balearic Islands and the Canary Islands, where during the months of February and March 2020, the rebate set out in Article 2 of Royal Decree Law 12/2019 of 11 October, adopting urgent measures to alleviate the effects of the opening of Thomas Cook business group insolvency proceedings will apply.

In order for the rebate established for this group to apply, the company is required to submit the sworn statement. This  sworn statement consists of noting value 017-TOURISM-COMMERC-HOSPITALITY.C/INTERMIT.PERM.TOURISMCATE.C.INTER.P- in the CAUSE FOR UNUSUAL CONTRIBUTION field, for each CCC and accrual month affected.
The sworn statements referred to in this article must be submitted using the Social Security Electronic data transfer system (RED System), regulated in Order ESS/484/2013, of 26 March.

Additionally, for the workers to whom it is applicable, value 420 in the ADDITIONAL SITUATIONS field must be filled in with the following specifications:

• Workers for companies not based in the Autonomous Regions of the Balearic Islands and the Canary Islands during the months ofFebruary, March, April, May, June, July, August, September and October 2020 (RDL 7/2020 and RDL 25/2020):
  • A single TYPE SAA 420 record DATED FROM February will be sufficient. A TYPE SAA 420 record can also be made for each of the months indicated. In other words, they can be entered independently.
• Workers for companies based in the Autonomous Regions of the Balearic Islands and the Canary Islands:
  • The stimulus for February and March for companies based in the Autonomous Regions of the Balearic Islands and the Canary Islands, already subsidised pursuant to Article 2 of Royal Decree-Law 12/2019 of 11 October, are excluded from this regulation (RDL 7/2020) , and therefore urgent measures are being taken to mitigate the effects of the opening of insolvency proceedings by the Thomas Cook business group.
  • Under Royal Decree-Law 7/2020 and Royal Decree-Law 25/2020, the corresponding rebates for the months of April, May and June, July, August, September and October 2020 apply. To identify these workers who are registered between the months of April and June 2020, value 420 of the TYPE SAA field DATED FROM February or March will be sufficient. However, as previously indicated, a TYPE SAA 420 record can also be made for each month with deduction.
    

Companies must note value 017 - TOURISM-COMMERC- HOSPITALITY C/INTER. PERM., using the RED SYSTEM, for CCCs with value 79xx in the ECONOMY ACTIVITY (CNAE) field.

On the other hand, users of the  Social Security Treasury General or ISM will be able to record this value in the CCCs with activities in the commerce and hospitality sector (55xx and 56xx) of the CNAE field.

Exceptionally, companies with CCCs belonging to the Autonomous Region of the Balearic Islands may note in the records value 017 in the CAUSE FOR UNUSUAL CONTRIBUTION field for CCCs with CNAE values 79xx, 46xx, 47xx, 55xx and 56xx.

• This value may be entered from 25 March.
• For the months of February and March 2020, the deadline to enter this value will be extended to 29 April 2020.
• For April, May and June 2020, the deadlines will be as follows:
  Prior communication: up to 60 days from the DATE OF registering TYPE SAA 420.
  All other communications: For the entire calendar month corresponding to the START DATE and up to the penultimate day of the Regulatory Payment Period.

No, this deduction will be calculated automatically by the system once the additional 420 situation has been reported. In the event that the payment has already been confirmed, you must mechanize the additional situation and request the correction of the credit in order for the deduction to be applied to that payment.

If the action indicated in the previous paragraph could not be performed at the time the value 420 was available to enter, the corresponding payment return can be requested.

The entry, by the authorised REDs, of records with a value of 420 constitutes a sworn statement that each and every one of the requirements for access to that benefit is fulfilled and that none of the exclusions that would determine non-access to it are present.

Records with a value of 420 should only be entered when each and every one of the conditions and requirements set out in the aforementioned Article 13 of Royal Decree-Law 7/2020 or additional provision four of  Royal Decree-Law 25/2020, as well as in the other applicable regulations for access to and maintenance of payment deductions, and when any of the exclusions applicable to the benefit in question do not apply.

No, this is a different and supplementary benefit, as contained in Royal Decree-Law 8/2020, regarding extraordinary urgent measures to combat the economic and social impact of COVID-19 (ARTICLE 17). The amounts, duration and access requirements have been modified, among other elements, with the aim of assisting a greater number of beneficiaries.
The validity is limited to one month following the entry into force of Royal Decree 463/2020, which declared the state of emergency to manage the crisis caused by COVID-19.
If the state of emergency is extended beyond the initial month, the benefit will end on the last day of the month in which the state of emergency is lifted.

Self-employed or freelance workers whose activities have been suspended by the declaration of the state of alarm (according to the annex to RD 463/2020),

Or, in other cases, when the turnover in the month prior to that for which the service is requested is reduced by at least 75% in relation to the average turnover for the previous six-month period.

Yes, those who employ workers and have had to close due to the state of emergency or have suffered a reduction in their turnover of at least 75% can present an ERTE for their workers and request this supplementary benefit for themselves.

• To be affiliated to and registered with Social Security on the date of the declaration of the state of alarm (14 March 2020), either in the System for the Self-Employed or, if applicable, in the Special System for Sea Workers.
  
  
• Only in the event that their activity has not been suspended due to the declaration of the state of alarm, must they prove that their invoicing has been reduced by at least 75% compared to the calendar month prior to that in which the service is requested in relation to the average invoicing of the calendar half year prior to the declaration of the state of alarm.
  
  
• Be up to date with Social Security contribution payments. However, if on the date of the suspension of the activity or the reduction of the invoicing this requirement is not met, the managing body will invite the self-employed person to pay the fees due within a non-renewable period of 30 calendar days. The regularisation of the overdraft, once accredited, will produce full effects for the acquisition of the right to protection.
  
  
• Unlike the ordinary termination benefit, no 12-month contribution period is required to qualify for the benefit.

During the period of receipt of the extraordinary benefit for cessation of activity, self-employed workers who suspend their activity must not process the cancellation of their Social Security registration and continue to register their economic activity with the Treasury.

If the right to the benefit is due to a 75% reduction in invoicing in the month prior to the month in which the benefit is requested in relation to that of the previous six-month period, they must in any case remain registered with the corresponding Social Security system, so that the exceptional regulations of RDL 8/2020 can be applied to them.

During the period of receipt of the extraordinary benefit for cessation of activity, self-employed workers who suspend their activity must not process the cancellation of their social security registration, and must therefore continue to be registered in the self-employed system.

No. Once the duration of the benefit has elapsed, the benefits in the contribution that were enjoyed prior to the concession of this benefit will again be applicable, where appropriate.

No. This period is understood as being contributed for according to Article 17 of RDL 8/2020.

No, this time will not reduce the periods for benefits for cessation of activity to which the beneficiary may be entitled in the future.

Paid contributions which overlap with any of the days during the period in which you are entitled to the supplementary benefit have been refunded by the Treasury.
Resolution of the recognition of the right to the refund has been notified in the SEDESS and the amount has been paid to the same bank account where the  charge was made.
If the refund has not been processed, you can request it through the relevant SEDESS service.

As above, these workers will be entitled to the benefit if they can demonstrate a fall in turnover of at least 75%, as long as there is no discrepancy between the benefit and the activity.

The amount shall be determined by applying 70% to the base rate, which is calculated in the same manner as for the ordinary benefit for the cessation of activity: in other words, the average of the base rates contributed during the continuous 12-month period immediately preceding the application.

As a 12-month contribution period is not required for access to the benefit, when this period is not demonstrated, the amount of the benefit shall always be equivalent to 70% of the minimum contribution basis of the program for self-employed workers, which shall also apply to maritime workers (70% of €944.35=€661.04).

It will last for one month and will be extended until the last day of the month in which the state of alarm ends in the event that this situation is extended beyond the established month.

In addition, the time for which they are paid shall be deemed to be paid and shall not reduce the periods of severance pay to which they may be entitled in the future.

Eligible workers shall have the right to receive the benefit with effect from 14 March 2020, the date on which RD 463/2020 declaring the State of Emergency entered into force.

Those whose activity is among those suspended by RD 463/2020:

• Benefit application and affidavit.
• Application RD-Law 8/2020, of 17 March-COVID-19
• Responsible declaration RD-Law 8/2020, of 17 March-COVID-19
  
• Form 145 with the payer’s data.
• Photocopy of DNI/NIE/Passport
• Bank account number, IBAN code.
• The last two contribution receipts.
• Family book in the case of dependent children.

In addition to this documentation, when the reason for the service is a reduction in turnover, you must provide proof of this reduction. The form on the website will indicate the documentation to be submitted in each case.

To the Social Security Mutual Society Partner with whom you have coordinated safeguards in the event of cessation of activity, or the corresponding managing body for the Social Marine Institute or Public Service of State Employment.

No, the compatibility regime established by that Royal Decree-Law does not affect this extraordinary benefit for termination of activity.

This benefit shall be compatible with any other social security benefit that the beneficiary might be receiving and is compatible with the performance of the activity he or she was conducting.
 
With regard to self-employed workers included in the Special Scheme for Sea Workers, the cessation of activity allowance shall be incompatible with the collection of benefits for the standstill of the fleet.

1. Prestación extraordinaria de cese de actividad para trabajadores autónomos por suspender todas sus actividades como consecuencia de resolución de autoridad competente como medida de contención del virus COVID-19(Art.13.1,Real Decreto-Ley 30/2020)
2. Extraordinary severance benefit due to cessation of activity for self-employed workers who are not entitled to the ordinary benefit provided for in the fourth additional provision of Royal Decree-Law 30/2020 or to the severance benefit regulated in articles 327 et seq. of the General Social Security Law, because they do not meet the qualifying conditions required by the law (Art. 13.2 Royal Decree-Law 30/2020, of 29 September).
3. Extraordinary severance benefit due to cessation of activity for seasonal workers (RD-Law 30/2020 of 29 September. Art. 14).
4. Severance benefit due to cessation of activity for self-employed workers compatible with self-employment (Fourth Additional Provision RD-Law 30/2020 of 29 September).
5. PROLONGATION OF THE BENEFIT FOR THE CESSATION OF ACTIVITY CAUSED UNDER ARTICLE 9 OF ROYAL DECREE-LAW 24/2020 AND SELF-EMPLOYMENT (Fourth Additional Provision of Royal Decree-Law 30/2020 of 29 September)

Royal Decree-Law 30/2020 of 29 September on social measures in defence of employment.

1. Extraordinary cessation of activity benefit for self-employed workers affected by a temporary suspension of all activity as a result of a decision by the competent authority as a measure to contain the spread of the COVID-19 virus. (Art. 5 Royal Decree-Law 2/2021, of 26 January).
2. Extraordinary severance benefit due to cessation of activity for self-employed workers who are not entitled to the ordinary severance benefit provided for in article 7 of Royal Decree-Law 2/2021 or to the severance benefit regulated in articles 327 and following of the revised text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of 30 October (Art. 6 Royal Decree-Law 2/2021, of 26 January).
3. Entitlement to unemployment benefit due to cessation of activity compatible with self-employment (Art. 7 RD- Law 2/2021 of 26 January).
4. Extraordinary severance benefit due to cessation of activity for seasonal workers (Art. 8 RD Law 2/2021 of 26 January).
5. Extension of the extraordinary cessation of activity benefit for self-employed workers affected by a temporary suspension of all activity as a result of a decision by the competent authority as a measure to contain the spread of the COVID-19 virus, as provided for in Article 13.1 of Royal Decree-Law 30/2020 of 29 September on social measures in defence of employment (Second Transitional Provision RD Law 2/2021 of 26 January).

23. What are the measures approved for the protection of self-employed workers by the RD-law 2/2022, of 22 February, adopting urgent measures for the protection of self-employed workers, for the transition towards the structural mechanisms for the defence of employment, and for the economic  and social recovery of the island of La Palma, and extending certain measures to deal with situations of social and economic vulnerability?

Art. 2. Extraordinary cessation of activity benefit for self-employed workers affected by a temporary suspension of all activity as a result of a decision by the competent authority as a measure to contain the spread of the COVID-19 virus.

CHARACTERISTICS

• Self-employed workers who are obliged to suspend all their activities as a consequence of a decision taken by the competent authority as a measure to contain the spread of the COVID-19 virus, or maintain for the same reasons the suspension of their activity started before 01 March 2022.
• As of 01 March 2022
• Cooperative worker-members who have opted to register as self-employed workers in the corresponding special scheme will also be entitled to this special benefit, provided that they meet the requirements set out in this article.

REQUIREMENTS

a) Be affiliated and registered in the RETA or, where applicable, in the RETAMAR, at least 30 calendar days before the date of the decision to suspend the activity and, in any case, before the start date of the suspension when this has been decreed prior to 1 March 2022.

b) Be up to date with Social Security contribution payments.

AMOUNT

• General: 70% MINIMUM CONTRIBUTION BASIS
•  Persons living together at the same address, united by a family relationship or similar cohabitation unit up to the first degree of kinship by blood or affinity and two or more members entitled to this benefit: 40% MINIMUM CONTRIBUTION BASIS

CONTRIBUTION

• During the time that the activity is suspended, the self-employed worker will remain registered in the corresponding special system and will be exempt from the obligation to pay contributions. Exemption from the payment of contributions will run from the first day of the month in which the activity closure measure is adopted, or from 01 March 2022 when the suspension of activity initiated prior to this date is maintained, until the last day of the month following the month in which the measure is lifted, or until 30 June 2022 if the latter date is earlier.
• The contribution base applicable during the entire period of receipt of this special benefit shall in any case be the one established at the time when the benefit is paid.

APPLICATION PERIOD - ACQUISITION OF THE RIGHT AND DURATION

Recognition of the benefit may be requested within the first 21 calendar days following the entry into force of the agreement or resolution to close the activity or before 21 March when the suspension of activity has been agreed prior to 01 March 2022 and the extraordinary benefit referred to in Article 9 of Royal Decree-Law 18/2021, of 28 September, is not being received.
Entitlement to the benefit will commence on the day the adoption of the activity closure measure by the competent authority is made effective, or from 1 March 2022 when the suspension of activity initiated prior to this date is maintained.
If the application is submitted after the deadline, entitlement to benefit will start on the first day of the month following the month of the application. In such cases, the worker will be exempt from the obligation to pay contributions from the day on which they are entitled to the benefit.
The benefit will be paid for a maximum of four months, and entitlement will end on the last day of the month in which it is agreed that the measures will be lifted or on 30 June 2022, whichever is  earlier.

INCOMPATIBILITIES

• Receipt of the benefit is incompatible with the exemption from contributions established in Article 1 of Royal Decree Law 2/2022.
• Receipt of the benefit is incompatible with receipt of remuneration for work as an employed person, unless the income from work as an employed person is less than 1.25 times the amount of the SMl;
• With the performance of another activity on a self-employed basis;
• With the receipt of income from the company whose activity has been affected by the closure;
• With the receipt of a Social Security benefit except for that which the beneficiary was receiving as it was compatible with the performance of the activity they were carrying out.
• With regard to self-employed workers included in the Special Scheme for Sea Workers, the benefit for cessation of activity will also be incompatible with aid for the standstill of the fleet. Without prejudice to this, in the event of receiving such aid, and subject to proof of this, self-employed workers shall also be exempt from the obligation to pay contributions under the terms indicated for this benefit.

Solicitud art. 2 R-D Ley 2/2022

Declaración responsable art 2 R-D Ley 2/2022.pdf

• Art. 9. Prestación extraordinaria cese actividad autónomos afectados por suspensión temporal como consecuencia de resolución autoridad competente (COVID-19)
• Art. 10. Prestación por cese de actividad compatible con el trabajo por cuenta propia.
• Art.11. Prestación extraordinaria cese actividad autónomos que ejercen actividad y a 30 septiembre 2021 vinieran percibiendo alguna de las prestaciones cese actividad previstas en los artículos 7 y 8 del RD Ley 11/2021
• Art.11. Prestación extraordinaria cese actividad autónomos que ejercen actividad y a 30 septiembre 2021 vinieran percibiendo alguna de las prestaciones cese actividad previstas en los artículos 7 y 8 del RD Ley 11/2021, of 27 May, on urgent measures for the defence of employment, economic reactivation and the protection of self-employed workers and who cannot qualify for the ordinary benefit for cessation of activity provided for in article 10 of this Royal Decree-Law.
• Art.12. Prestación extraordinaria de cese de actividad para trabajadores de temporada.
• DISPOSICION ADICIONAL SEXTA. Medidas extraordinarias de Seguridad Social para los trabajadores autónomos afectados por la erupción volcánica registrada en la zona de Cumbre Vieja en La Palma.

Prórroga de las medidas extraordinarias de Seguridad Social para los trabajadores autónomos afectados por la erupción volcánica registrada en la zona de Cumbre Vieja en La Palma

It is a temporary extraordinary subsidy which individuals included in the Special System for Domestic Employees of the General Social Security Scheme can benefit due to lack of or reduced activity caused by the declaration of state of alarm.
The Resolution of 30 April 2020, published in the BOE on Monday, 4 May, develops the procedure for processing applications.

Domestic employees are entitled to the extraordinary subsidy for lack of activity and when they are registered in the Special System for Domestic Employees of the Social Security General Scheme before the state of alarm was declared, 14 March, and when they are in one of the following situations:

• They have temporarily ceased providing services, totally or partially, in order to reduce the risk of contagion due to reasons beyond their control, at one or more homes, due to the COVID-19 health crisis.
  
  
• Their employment contract has been terminated for the dismissal cause provided in Art. 49.1k of Royal Legislative Decree 2/2015, of 23 October, approving the consolidated text of the Workers' Statute Act or due to dismissal by the employer, as provided in Article 11.3 of Royal Decree 1620/2011, of 14 November, regulating the special employment relationship of the family household service due to the COVID-19 health crisis.

If no services are provided, the domestic worker’s registration must be cancelled. Reduced working hours must also be notified to the Social Security General Treasury.

These notifications can be sent using the Deregistration in the Special System for Domestic Workers and Modifications/Corrections of workers’ data in the Special System for Domestic Employees services of the Social Security Electronic Office.

Temporarily, during the current situation caused by COVID-19, if no digital certificate or Cl@ve is available,  these procedures can be carried out by accessing the  Filing of other documents, applications and notifications (Social Security General Treasury) service without a certificate.

The procedure for processing subsidy applications does not establish the cancellation of registration in the Special System for Domestic Employees as a requirement to access the subsidy.

While the domestic employee is registered, they person responsible for payment must continue to pay contributions. The Social Security General Treasury will calculate payment and issue the relevant debit notice, regardless of whether the employee receives the extraordinary subsidy or not.

Also in the case of reduced working hours, the obligation to pay remains in force under the terms indicated.

Royal Decree-Law 11/2020 does not provide for exemption from the relevant payments to the Special System for Domestic Employees in general, nor  while receiving the extraordinary subsidy.

In order to receive the subsidy and accredit the situation, the domestic employee will need an affidavit signed by the employer or employers regarding the total or partial reduction of services.

Termination of the employment contract can be accredited by a letter of dismissal, notification of termination from the employer or documentation accrediting cancellation in the Special System for Domestic Employees of the Social Security General Scheme.

Documentation available on the SEPE website:

• Special System for Domestic Employees Information Sheet
• Application form instructions
• Application form.
• Instructions for completing the affidavit by the employer of workers in the Special System for Domestic Employees.
• Affidavit by the employer of workers in the Special System for Domestic Employees.
  

The monthly amount of the extraordinary subsidy for lack of activity depends on the remuneration received by the employee and the reduction of activity.

It will be 70% of the base rate for the activity no longer carried out and may not exceed the Minimum Professional Wage, excluding the proportional share of overtime.

In the case of partial loss of activity, the amount will be received in direct proportion to the reduction in the employee’s working hours.

If several jobs were carried out in this special system, the base rate will be calculated for each job no longer carried out. In this case, the total amount of the subsidy will be the sum of the amounts obtained by applying 70% to the different base rates of each job; this total amount is also limited to the Minimum Professional Wage.

Recognition of the extraordinary subsidy for domestic employees is managed by the Public Service of State Employment. The Resolution of 30 April 2020, published in the BOE on Monday, 4 May, develops the procedure for processing applications.

The application can be submitted from 5 May until the last day of the month following the end of the state of alarm. The Public Service of State Employment supports online filing, via the Electronic Office, provided you have an electronic ID, e-certificate, or cl@ve.

You can also submit the application, which can be downloaded and printed, at any register support office or post office, addressing it to the Domestic Employee Subsidy Unit, Dirección General del Servicio Público de Empleo Estatal, Calle Condesa de Venadito Nº9, 28027-Madrid, providing a photocopy of your identity document.

In both cases, a photocopy of the employer/s’ identity document must also be provided, along with the affidavit, letter of dismissal, notification of termination from the employer or documentation accrediting cancellation.

From the date on which the employee cancels their registration in the Social Security or their working hours are reduced due to the coronavirus crisis, as indicated in the Affidavit, until one month after the state of alarm or the date on which the employee resume work with their usual hours, provided the requirements for beneficiaries are met at all times during the period.

The extraordinary subsidy for lack of activity will be compatible with earnings from self-employed or employment activities undertaken at the time of their accrual, provided the sum of income from the subsidy and other activities does not exceed the Minimum Professional Wage, excluding the proportional part of that were being developed at the time of their earning. Provided that the amount derived from the income derived from the subsidy and other activities does not exceed the minimum Interprofessional Salary, excluding the proportional share of extraordinary payments.

It cannot be combined with the temporary disability subsidy nor the recoverable paid leave introduced by the Government between 30 March and 9 April 2020, inclusive, for workers employed by another person who do not provide essential services.

In the case of crew members on board international seagoing ships, if the validity period of the certificate expires during a voyage, the certificate shall remain valid until the date of arrival at the next port of call where the seafarer concerned can obtain a medical certificate issued by a medical practitioner of the Social Marine Institute, provided that this extension of validity does not exceed three months.

Appointments can be made by telephone at the Health at Sea Centres or online, through the Social Security e-Office.

This review can be requested through the Electronic Register of the Social Security e-Office, attaching the corresponding documentation. They will be processed electronically.