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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.
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:
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.
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 suspendedWill 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 majeureFor 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.
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.
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.
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:
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.
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.