Contribution exemptions for companies affected by ERTEs

• The company shall inform the TGSS of the identification of the workers and the period of the suspension or reduction in working hours.
• It shall also submit a declaration of responsibility, in respect of each contribution account code in which the workers assigned to the affected work centres are registered and month of accrual, referring both to the existence and to the maintenance of the validity of the temporary redundancy plans and to compliance with the requirements established for the application of these exemptions. The declaration shall refer to having obtained the corresponding decision of the labour authority issued expressly or by administrative silence.
• The declaration of responsibility must be submitted before requesting the calculation of the tax assessment corresponding to the accrual period for which such declarations have effect. If it is submitted at a later point in time than the last application for the calculation of the assessment of contributions within the relevant statutory filing period, these exemptions will only apply to assessments submitted thereafter, but not to periods already settled.
• These communications and declarations will be made, by transmitting the data established by the Social Security General Treasury through the RED System.
• The exemption from contributions is conditional on the affected workers remaining in employment for six months following the end of the period of validity of the temporary redundancy plan.

For the application of these exemptions to companies affected by the DANA, the requirement to be in good standing at the date of obtaining the benefits or subsequently during their enjoyment shall not apply.

Contributions accrued in the period affected by the suspension or reduction, corresponding to the days between 28 and 31 October and to the months of November 2024 to February 2025.

Those companies, included in any social security scheme, holders of a contribution account code with their place of business in the localities listed in the annex to Royal Decree-Law 6/2024, which have been or are prevented from carrying out their normal activity, and which are authorised to carry out a temporary employment regulation plan (ERTE) due to force majeure, may benefit from a 100% exemption of the company contribution for common and professional contingencies and concepts of joint collection.

Companies under any Scheme, with their place of business in the areas affected by the DANA included in the Annex to RDL 6/2024 of 5 November, may benefit, with respect to the workers and periods affected by the suspension or reduction, from an exemption of 100 per cent of the company contribution, for common and professional contingencies and joint collection concepts.

Who can apply

Companies affected by the DANA that have been authorised by the Labour Authority to make temporary redundancies (ERTE) due to force majeure as a result of the losses caused by the DANA.
Companies affected by the DANA can apply for ERTE

Period

Contributions for the days from 28 to 31 October and for the months of November 2024 to February 2025.

How the exemption applies

Following recognition by the Labour Authority of the ERTE due to force majeure, the company, through the RED System, must make, prior to the presentation of the settlement of contributions, a responsible declaration for each of the months indicated above and identify the workers and periods of suspension or reduction of working hours.

Once the aforementioned actions have been carried out through the aforementioned online means, the exemption is automatically applied.