Outline table: Responsible Declaration CPC, inactivity value communicated to the worker, (*) application of the exemption as detailed below.
INACT. \ CPC
|
CPC62
|
CPC 67
|
CPC68
|
CPC69
|
CPC70
|
CPC71
|
CPC72
|
CPC73
|
TOTAL SUSPENSION
|
B4 (*1)
|
C1 (*1)
|
C7 (*1)
|
D4 (*5)
|
E1 (*5)
|
E7 (*5)
|
F4 (*5)
|
G1 (*5)
|
PARTIAL SUSPENSION
|
B5 (*2)
|
C2 (*2)
|
C8 (*2)
|
D5 (*7)
|
E2 (*7)
|
E8 (*7)
|
F5 (*7)
|
G2 (*7)
|
TOTAL REINSTATEMENT
|
B6 (*3)
|
C3 (*3)
|
C9 (*3)
|
D6 (*6)
|
E3 (*6)
|
E9 (*6)
|
F6 (*6)
|
G3 (*6)
|
PARTIAL REINSTATEMENT
|
B7 (*4)
|
|
D1 (*4)
|
D7 (*8)
|
E4 (*8)
|
F1 (*8)
|
F7 (*8)
|
G4 (*8)
|
TOTAL SUSPENSION
|
B8 (*1)
|
|
D2 (*1)
|
D8 (*5)
|
E5 (*5)
|
F2 (*5)
|
F8 (*5)
|
G5 (*5)
|
PARTIAL SUSPENSION
|
B9 (*2)
|
|
D3 (*2)
|
D9 (*7)
|
E6 (*7)
|
F3 (*7)
|
F9 (*7)
|
G6 (*7)
|
Inactivities relating to the Responsible Declarations CPC 067 and 068 (under sections 1 and 2 of Article 2 of RDL.30/2020, as well as CPC 062 under section 2 of the first additional provision of RDL 30/2020): The exemption applies only for the periods and days the activity is suspended (ERTE).
For this reason:
(*1) Total suspension of activity:
B4 - B8 - C1: Exoneration part in ERTE suspension: 90% - 100%, depending on the number of employees in the company.
C7 - D2: Exoneration part in ERTE suspension: October 90% - 100%, November 80% - 90%, December 75% - 85%, January 70% - 80%, depending on the number of employees in the company.
(*2) Partial suspension of activity:
B5 - B9 - C2: Exoneration part in ERTE suspension: 90% - 100%, depending on the number of employees in the company
C8 – D3: Exoneration part in ERTE suspension: October 90% - 100%, November 80% - 90%, December 75% - 85%, January 70% - 80%, depending on the number of employees in the company.
(*3) Full restart of activity: B6 - C3 - C9: No exemption
(*4) Partial restart of activity:
B7: Exoneration part ERTE suspension: 90% - 100% depending on the number of employees in the company.
D1: Exoneration part in ERTE suspension: October 90% - 100%, November 80% - 90%, December 75% - 85%, January 70% - 80%, depending on the number of employees in the company.
Responsible declarations CPC 069, 070, 071, 072, 073 (based on the First Additional Provision of RDL 30/2020) and the inactivities corresponding to them: They are exempted during periods of suspension for the part and working day suspended and during periods of reactivation for the part worked.
The criterion upheld, as in previous RDLs regulating exemptions from employer contributions for ERTE, applies the exemptions for the part worked only in respect of workers who have returned to work.
Therefore, in the inactivity values (D5 – D9 - E2 – E6 - E8 – F3 – F5 – F9 – G2 – G6) identifying situations of partial ERTE, exoneration is only applicable in respect of the suspended part of the working day.
For this reason:
(*5) Full suspension: D4 – D8 - E1 – E5 – E7 – F2 – F4 – F8 – G1 – G5: Exoneration part in ERTE suspension: 75% - 85%, depending on the number of employees in the company.
(*6) Full restart: D6 – E3 – E9 – F6 – G3: Exemption of part worked, 75% - 85%, depending on the number of employees in the company.
(*7) Partial suspension: D5 – D9 - E2 – E6 - E8 – F3 – F5 – F9 – G2 – G6: The System only applies the exemption to the suspended activity part, 75% - 85%, depending on the number of workers in the company.
(*8) Partial restart: D7 – E4 – F1 – F7 – G4: The System applies the exemption to the suspended activity and the restarted part, 75% - 85%, depending on the number of workers in the company.