ERTES 47 ET and ERTES Cumbre Vieja volcanic eruption
We inform you that the new values of the new field CAUSE OF UNUSUAL CONTRIBUTION and of the field TYPE OF INACTIVITY are now available for the identification of the ERTES due to economic, technical, organisational and production causes and ERTES due to force majeure of article 47 WORKERS' STATUTE, as well as the new values for the application of the extraordinary measures for the companies of the Canary Islands affected by the volcanic eruption registered in the area of Cumbre Vieja contained in the fifth additional provision of RDL 18/2021, and reported in the BNR 06/2021 and 07/2021.
IDENTIFICATION OF ERTES (LAY-OFFS) DUE TO ECONOMIC, TECHNICAL, ORGANISATIONAL AND PRODUCTION CAUSES AND FORCE MAJEURE ERTES UNDER ARTICLE 47 OF THE WORKERS' STATUTE.
From the 12-2021 settlement period, companies that have temporary redundancy plans for economic, technical, organisational or production reasons or due to force majeure, as referred to in article 47 of the Workers' Statute, must notify the existence and maintenance of the temporary ERTE, in accordance with the same procedures established for the presentation of the responsible declarations for the application of exemptions, with CPC code values equal to:
- 087: ERTE ETOP ARTICLE 47 STATUTE OF WORKERS
- 88: FORCE MAJEURE ARTICLE 47 WORKERS' STATUTE
The notification of the existence and maintenance of these ERTES must be made on a monthly basis, and the following data must be completed:
- CCC It must be the one in which the workers affected by the ERTE are employed.
- The DATE FROM: shall be equal to or later than 01-12-2021. It must coincide with the start date of the ERTE in the CCC or with the first day of each month thereafter.
- DATE UNTIL: shall be the last day of the month in question or the date of termination of the ERTE.
The identification of the periods of suspension of work contracts or reduction of working hours of the workers affected by the ERTE identified through CPC 087 or 088, shall be carried out through the following values of the TYPE OF INACTIVITY field:
- 087: ERTE ETOP ARTICLE 47 STATUTE OF WORKERS
- 11: ERTE ETOP ART. 47 E.T. REDUCTION WITHOUT UNEMPLOYMENT BENEFIT
- 12: ERTE ETOP ART. 47 E.T. SUSPENSION WITH UNEMPLOYMENT BENEFIT
- 13: ERTE ETOP ART. 47 E.T. REDUCTION WITH UNEMPLOYMENT BENEFIT
- 088: FORCE MAJEURE ARTICLE 47 WORKERS' STATUTE
- 15: ERTE FM ART. 47 E.T. REDUCTION WITHOUT UNEMPLOYMENT BENEFIT
- 16: ERTE FM ART. 47 E.T. SUSPENSION WITH UNEMPLOYMENT BENEFIT
- 18: ERTE FM ART. 47 E.T. REDUCTION WITH UNEMPLOYMENT BENEFIT
The values 12, 13, 16 and 18 of the INACTIVITY TYPE field:
- They must be communicated in respect of workers who are in receipt of unemployment benefit. For workers identified with these values, the obligation to pay the employer's contribution will be maintained for the part of the working day that is suspended - contribution specialities 17 or 18 - and the full contribution for the part of the working day that is worked.
- In the settlement of contributions corresponding to the accrual period of December 2021, the contribution peculiarities 17 or 18 will not be applied to workers who continue to be identified with the values of the TYPE OF INACTIVITY field E,F,G.
The values 11 and 15 of the INACTIVITY TYPE field:
- They must be reported for workers who are NOT in receipt of unemployment benefit.
- For workers identified with values 11 and 15, contributions are only payable on the part of the working day (total contribution).
- Values 11 and 15 will not generate permanence for the suspended part of the activity.
Leave key 69- LEAVE TEMPORARY SUSPENSION ERE:
- Finally, the identification of workers who, as a consequence of NOT being beneficiaries of unemployment benefits, must leave during situations of contract suspension, must be carried out with the notification of leave code 69-BAJA SUSPENSION TEMPORARILY ERE.
- Given that the cancellation code 69 has temporarily not been admissible, the notifications of cancellation of workers with code 69 through the RED System, from this moment and throughout the month of January 2022, corresponding to the settlement period of December 2021 will be considered on time (FRB=FEB).
Finally, remember that the entry of INACTIVITY TYPES B, C, D, E, F, G, M and N will not be admissible since 01-12-2021.
RDL 18/2021. EXTRAORDINARY MEASURES FOR COMPANIES IN THE CANARY ISLANDS AFFECTED BY THE VOLCANIC ERUPTION IN THE CUMBRE VIEJA AREA.
From the 12-2021 settlement period, companies will be able to access the application of extraordinary measures for companies in the Canary Islands affected by the volcanic eruption recorded in the Cumbre Vieja area, by submitting the values of the CAUSE FOR UNUSUAL CONTRIBUTION field and the TYPE OF INACTIVITY field created specifically for this purpose via the RED System. From this moment onwards, it will not be necessary to request and communicate the file via CASIA.
In order to comply with this procedure, the responsible declarations to be submitted shall be identified as follows:
- 089: ERTE FOR VOLCANO ERUPTION LIMITATIONS D.A.5 RDL 18/2021
- 090: ERTE DUE TO VOLCANIC ERUPTION LIMITATIONS D.A.5 RDL 18/2021
The notification of the existence and maintenance of these ERTES must be made on a monthly basis, and the following data must be completed:
- FROM DATE: Mandatory data. Must be equal to or later than 01-12-2021. It must coincide with the start date of the ERTE in the CCC or with the first day of each month thereafter.
- UNTIL DATE: Mandatory data. MONTH and YEAR must be the same as FROM DATE. The DAY must be equal to or later than the DAY of the FROM DATE. The UNTIL DATE shall not be later than 28-02-2022.
- CCC It must be the one in which the workers affected by the ERTE are located, and in any case, in the provinces of LAS PALMAS (35) or TENERIFE (38).
The identification of the periods of suspension of work contracts or reduction of working hours of the workers affected by the ERTE identified through the responsible declarations 089 or 090, will be the following:
- 089: ERTE FOR VOLCANO ERUPTION LIMITATIONS D.A.5 RDL 18/2021
- M9: TOTAL SUSPENSION. ERTE IMPEDIMENT. VOLCANIC ERUPTION D.A.5 RDL 18/2021.
- N1: PARTIAL SUSPENSION. ERTE IMPEDIMENT. VOLCANIC ERUPTION D.A.5 RDL 18/21.
- 090: ERTE DUE TO VOLCANIC ERUPTION LIMITATIONS D.A.5 RDL 18/2021
- N2: TOTAL SUSPENSION. ERTE LIMITATION. VOLCANIC ERUPTION D.A.5 RDL 18/2021.
- N3: PARTIAL SUSPENSION. ERTE LIMITATION OF VOLCANIC ERUPTION D.A.5 RDL 18/2021
We also inform you that the application of exemptions must be expressly indicated in the fields APPLICATION OF COMPANY EXEMPTIONS and APPLICATION OF WORKER EXEMPTIONS, in the same way as is already being done for the rest of the ERTES of RDL18/2021.