INFORMATION CIRCULAR with social measures to reactivate employment of Royal Decree-Law 24/2020, which affect the ERTE

Social measures to reactivate employment of RD-law 24/2020 - BOE 06-27-2020 -

ERTE due to force majeure derived from COVID-19

Article 1 of RD-law 24/2020 mantiene ERTE based on the article 22 of Royal Decree-Law 8/2020 (due to force majeure derived from COVID-19) that have been requested before from 06-27-2020, and up to el September 30, 2020, with new exemptions in social contributions.

The companies and entities affected by these files must reincorporate the workers affected by the temporary employment regulation measure, to the extent necessary for the development of their activity, excelling adjustments in terms of reduction of working hours.

Companies and entities they must notify the labor authority total waiver, if applicable, to the authorized ERTE, within the 15 days from the date of effect of that. They must also notify the SEPE of the variations regarding the completion of the application of the measure with respect to all or part of the people affected.

During the application of these ERTE no overtime may be performed, settle new outsourcing of the activity or making new contracts, be they direct or indirect.

This prohibition may be excepted in the event that regulated persons who provide services in the workplace affected by new hires, direct or indirect, or outsourcing, cannot, due to training, training or other objective and justified reasons, carry out the functions entrusted to those , prior information in this regard by the company to the legal representation of workers.

These actions may constitute infractions of the affected company, by virtue of a file initiated for this purpose, where appropriate, by the Labor and Social Security Inspection.

specialties in ERTE for objective causes (etop) derived from covid-19

To ERTEs based on economic, technical, organizational and production causes (ERTE ETOP) derived from COVID-19 iniciados from 06-27-2020 and until September 30, 2020, will result from application of article 23 of RD-law 8/2020, with the following specialties, as established in article 2:

  • The processing of these ERTE ETOP may start as long as an ERTE is in force majeure derived from COVID-19.

  • When the ERTE by ETOP is initiated after the completion of an ERTE due to force majeure derived from COVID-19, the effect date del ERTO ETOP will roll back at the ERTE end date due to force majeure, to avoid interruptions.

Los ERTE ETOP effective 06-27-2020 will continue to be applicable in terms provided for in the company's final communication And till the term referred to therein.

During the application of these ERTEs, the same prohibition is established as for the ERTEs due to force majeure derived from the COVID-19, and therefore no overtime may be performed, settle new outsourcing of the activity or making new contracts, whether direct or indirect, with the exceptions already mentioned.

Extraordinary measures regarding the listing of ERTES BY COVID-19

DA Primera.1. Transition ERTE. Companies and entities in a situation of total force majeure derived from COVID-19 in the terms of RD-law 18/2020, as of June 30, 2020, the following will be applied exoneration of the payment of the business contribution and for concepts of joint collection, regarding the workers of these companies that continue their suspended activities as of July 1, 2020 and of the periods and percentages of working hours affected by the suspension:

  • the exemption will reach 70 % of the accrued contributions in July 2020, el 60 % of the accrued in August 2020, 35% of those accrued in September 2020, when the company had had less than 50 workers or assimilated to them in a situation of registration with Social Security as of February 29, 2020.

  • the exemption will reach 50 % of the accrued contributions in July 2020, el 40 % of the accrued in August 2020, 25% of those accrued in September 2020, when the company had 50 or more workers or assimilated to them in a situation of registration with Social Security as of February 29, 2020.

These exemptions are incompatible with those of article 4.1 provided for the suspension period. When these companies restart their activity, they will be applicable, from that moment and until 09-30-2020, the exemptions in the price provided for in article 4.1: 60 % companies with less than 50 workers, and the 40% those of 50 or more workers.

  1. First.2. Exceptional ERTE due to regrowth. Companies and entities that see prevented the development of its activity, as of July 1, 2020, for the adoption of new restrictions or containment measures who so impose it in any of their work centers, may benefit, with respect to the assigned and registered workers in the contribution account codes of the affected work centers, from the exemption percentages provided below, prior authorization of a FOR HIM of Force Majeure based on the provisions of the Article 47.3 of the Statute Workers (not based on art.22 of RD-Law 8/2020).

  1. a) 80% of the earned business contribution during the closing period, and until September 30, when the company had less than 50 workers or assimilated to them in a situation of registration in Social Security as of February 29, 2020.

  1. b) The exemption will reach 60% of the business contribution during the closing period and until September 30, if the company had had 50 or more workers or assimilated to them in a discharge situation as of February 29, 2020.

In this case, the exemption will be applied to the payment of the business contribution, as well as the one related to fees for joint collection.

These exemptions are incompatible with those of article 4.1 provided for the suspension period. When these companies restart their activity, they will be applicable, from that moment and until 09-30-2020, the exemptions in the price provided for in article 4.1: 60 % companies with less than 50 workers, and the 40% those of 50 or more workers.

Art.4.1. The companies and entities that have ERTE for Force Majeure (BEFORE PARTIAL) derived from COVID-19 to which the article 1 of RD-law 24/2020 (requested before 06-27-2020 and extended until 09-30-2020) will remain exonerated of the payment of the business contribution and for concepts of joint collection, of the contributions:

Regarding working people they restart their activity as of July 1, 2020, as well as those referred to in article 4.2 a) of RD-law 18/2020 (they have already restarted their activity) and the periods and percentages of hours worked as of that moment:

- the exemption will reach 60% of the business contribution accrued in 2020 July, August and September, when the company had had less than 50 workers or assimilated to them, registered with Social Security on February 29, 2020.

- the exemption will reach 40% of the business contribution accrued in 2020 July, August and September, when the company had had 50 or more workers or assimilated to them, registered with Social Security on February 29, 2020

Regarding working people who continue with their activities suspended as of July 1, 2020 and of the periods and percentages of working hours affected by the suspension:

  • the exemption will reach 35 % of the earned business contribution in July, August and September 2020, when the company had had less than 50 workers or assimilated to them in a situation of registration with Social Security as of February 29, 2020.

  • the exemption will reach 25 % of the business contribution accrued in July, August and September 2020, when the company had 50 or more workers or assimilated to them in a situation of registration with Social Security as of February 29, 2020.

Art.4.2. Companies and entities with ERTE ETOP related to him COVID-19 to which the article 23 of RD-law 8/2020 before 06-27-2020, or after this date, as long as, in the latter case, they are immediately consecutive to a force majeure ERTE of COVID-19, the following will be applied exoneration of the payment of the business contribution and for concepts of joint collection, of quotes:

Regarding working people they restart its activity as of July 1, 2020, and of the periods and percentages of working hours from that moment:

- the exemption will reach 60% of the business contribution accrued in 2020 July, August and September, when the company had had less than 50 workers or assimilated to them, registered with Social Security on February 29, 2020.

- the exemption will reach 40% of the business contribution accrued in 2020 July, August and September, when the company had had 50 or more workers or assimilated to them, registered with Social Security on February 29, 2020

Regarding working people who continue with their activities suspended Between July 1 and September 30, 2020 and the periods and percentages of hours affected by the suspension:

  • the exemption will reach 35 % of the earned business contribution in July, August and September 2020, when the company had had less than 50 workers or assimilated to them in a situation of registration with Social Security as of February 29, 2020.

  • the exemption will reach 25 % of the business contribution accrued in July, August and September 2020, when the company had 50 or more workers or assimilated to them in a situation of registration with Social Security as of February 29, 2020.

The exemptions in the listing will be applied by the TGSS at the request of the company, after communicating the identification of the affected workers and period of suspension or reduction of working hours, and upon presentation of responsible statement, regarding each contribution account code and accrual month, on maintaining the validity of the records.

Extraordinary measures regarding unemployment protection

The extraordinary unemployment protection measures provided for in article 25.1 to 5 of RD-law 8/2020, in application of ERTEs due to force majeure or ETOP related to COVID-19, will be applicable until September 30, 2020. These measures extend to the people affected by the new ERTE due to force majeure that the companies and entities process, that as of July 1, 2020, are prevented from developing their activity by the adoption of new restrictions or containment measures that they are so imposed by some of their work centers, referred to in section 2 of the first DA.

The extraordinary measures regarding unemployment protection regulated in article 25.6 of RD-law 8/2020, for discontinuous permanent workers and for those who perform fixed and periodic jobs that are repeated on certain dates, who have had their employment contracts suspended as a consequence of the impact of COVID-19, They will be applicable until December 31, 2020. This measure was already contemplated in RD-law 18/2020.

The entity managing the unemployment benefits will extend until September 30, 2020 the maximum duration of the rights recognized under the ERTEs by force majeure and ERTOP derived from COVID-19, whose start date is prior to 06-27- 2020.

The companies that resign to the file in full or disaffected workers they must communicate to the managing body of unemployment benefits the drop in benefit of those people who are no longer affected by the suspension or reduction measures in advance to its effectiveness.

In the case of ERTE ETOP por COVID-19 (Article 23 of RD-law 8/2020), in which the date of the business decision is communicated to the Labor Authority as of 06-27-2020, the company must make a collective request of unemployment benefits, representing workers, in the model established for this purpose on the website or electronic headquarters of SEPE. The term for the presentation of this request will be established in article 268 of the TRLGSS.

The cause and date of effects of the legal situation of unemployment must appear, in any case, in the company certificate, which will be considered valid document for accreditation.

For the purposes of the regularization of unemployment benefitsWhen, during a calendar month, periods of activity and inactivity alternate, as well as in the cases of reduction of the usual working day, and in the cases in which both days of inactivity and days in reduced working hours are combined, the company must communicate expired month, through the communication of periods of activity of the certific @ 2 application, the information on the days worked in the previous calendar month.

In the case of days worked in reduced hours, the hours worked will be converted into equivalent full days of activity. For this, the total number of hours worked in the month will be divided by the number of hours that constitute the usual working day of the worker prior to the application of the reduction in hours.

LIMITS RELATED TO DIVIDEND DISTRIBUTION AND FISCAL TRANSPARENCY

Companies and entities that have their tax domicile in countries or territories classified as tax havens according to current regulations they will not be allowed to this new regulation of the ERTE, by force majeure and ETOP of COVID-19 of articles 1 and 2 of this RD-law.

It also does not allow the distribution of dividends in those commercial companies or other legal entities that avail themselves of the new regulation of the ERTE, by force majeure and ETOP derived from COVID-19 of articles 1 and 2 of this RD-law, corresponding to the fiscal year in which the ERTE, excepto si previously pay the amount corresponding to the applied exemption, or except in the case that they are entities, that as of February 29, 2020, had fewer than 50 workers or similar.

employment safeguard clause for a period of 6 months

The commitment to maintain regulated employment in the sixth DA of RD-Law 8/2020, will spread to companies and entities that apply an ERTE based on the cause of article 23 of said rule (ERTE ETOP related to COVID-19) and benefit of extraordinary measures regarding quotation provided for in this new RD-law 24/2020.

For companies that benefit for the first time from the extraordinary measures provided for in terms of contributions from the entry into force of RD-law 24/2020, the term of 6 months of the commitment to maintain employment will start computing from 06-27-2020.

Validity of some measures provided for in RD-law 9/2020

Article 2 of RD-law 9/2020 that, in relation to unemployment protection, establishes that force majeure and ETOP causes in which the ERTE of COVID-19 of articles 22 and 23 of RD-law 8/2020 are covered they cannot be understood as justifications for the termination of the employment contract or dismissal, It will remain in effect until September 30, 2020.

Article 5 of RD-law 9/2020, which establishes that the suspension of temporary contracts, including formative, relief and interim contracts, for the causes provided for in articles 22 and 23 of Royal Decree-Law 8/2020, will mean the interruption of the computation, both of the duration of these contracts, and of the periods of equivalent reference to the suspended period, in each of these contractual modalities, with respect to the workers affected by them, It will remain in effect until September 30, 2020.

Workers included in erte by force majeure and etop eTO BY COVID-19 (ART. 22 AND 23 OF RD-LAW 8/2020) that are not beneficiaries of unemployment benefits.

The workers included in the employment regulation files referred to in articles 22 and 23 of Royal Decree-Law 8/2020, who are not beneficiaries of unemployment benefits during periods of suspension of contracts or reduction of working hours and regarding which the company is not obliged to enter the business contribution, will be considered in a situation assimilated at discharge during said periods, for the purposes of considering these as effectively quoted.

For these purposes, the contribution base to be taken into account during periods of suspension or reduction of working hours will be the average of the contribution bases of the six months immediately prior to the start of said situations.

The provisions of this provision will be applicable, only, during the periods of application of the exemptions in the listing contemplated in article 24 of Royal Decree-Law 8/2020; in article 4 of Royal Decree-Law 18/2020, and in article 4 of this royal decree-law.