Catering discounts

• 1. Which companies can apply this credit?

  Category: Companies > Subject: Catering discounts

  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.
  

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• 2. What is the discount?

  Category: Companies > Subject: Catering discounts

  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.
  

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• 3. Can this discount be applied throughout the country?

  Category: Companies > Subject: Catering discounts

  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.
  

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• 4. What actions must be taken to calculate the credit for the payment of contributions?

  Category: Companies > Subject: Catering discounts

  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.
      

  
  

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• 5. Who should record value 017 in the CAUSE FOR UNUSUAL CONTRIBUTION field?

  Category: Companies > Subject: Catering discounts

  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.
  

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• 6. When will it be possible to enter this value?

  Category: Companies > Subject: Catering discounts

  • 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.

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• 7. Do I have to take any other actions for the credit for the payment of contributions to be calculated?

  Category: Companies > Subject: Catering discounts

  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.
  

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• 8. What does the entry of this value mean?

  Category: Companies > Subject: Catering discounts

  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.

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