The deferral of Social Security contributions has been extended until September, and the ban on dismissals in companies that have received aid due to increased energy costs, as well as the temporary layoff schemes (ERTEs) linked to the force majeure situation of companies and workers affected by the volcanic eruption on the island of La Palma, has been extended until December 31. In addition, the Government has approved a 15% increase for six months in the Minimum Living Income (IMV) and non-contributory pensions.
We inform you that Royal Decree-Law 11/2022, of June 25 (RDL 11/2022), which adopts and extends certain measures to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the Island of La Palma, has been published in the Official State Gazette (BOE) on June 26.
Through this Royal Decree-Law 11/2022, which came into force on June 27, 2022, certain measures that were due to expire on June 30 are extended until December 31, and new measures are also included to mitigate the consequences of the rise in inflation resulting from the war in Ukraine.
Below we will detail what socio-labor measures are included in this Royal Decree-Law 11/2022.
- Liquidity for companies
The special deferrals of Social Security contributions at a very low interest rate - 0.5%, seven times lower than usual - are extended during the months of July, August and September for sectors particularly affected by the current economic situation:
- Companies with workers registered in the General Social Security Scheme and workers included in the Special Social Security Scheme for Self-Employed Workers or Self-Employed Workers who carry out their activity in the urban and road transport sector (CNAE 4931, 4932, 4939, 4941 and 4942), whose accrual takes place between the months of August to October 2022, in the case of companies, and between the months of September to November 2022, in the case of self-employed workers.
- Companies and workers included in the Special Social Security Scheme for Seafarers, whose accrual takes place between the months of July and September 2022.
- Companies included in the Special System for Agricultural Employees and workers included in the Special System for Self-Employed Agricultural Workers, whose accrual takes place between the months of July to September 2022, in the case of companies, and between the months of August to October 2022, in the case of self-employed workers.
- Aid of 200 euros for workers, self-employed and unemployed
To mitigate the detrimental effect on prices caused by the crisis of the invasion of Ukraine, a one- time payment of 200 euros is established .
Individuals who, on June 27, 2022, carry out an activity on their own account or for others, for which they are registered in the corresponding Social Security or mutual insurance scheme, or are unemployed registered at the employment office, whether or not they are beneficiaries of unemployment benefits or subsidies, may benefit from it, provided that in 2021 they had received income of less than 14,000 euros per year, and had assets of less than 43,196.40 euros per year .
The calculation of income and assets will be carried out jointly, considering all persons who reside with the beneficiary at the same address on January 1, 2022, and are related to each other by marriage or a similar relationship of affection to the conjugal relationship for at least 2 years prior, or by kinship, up to the third degree, including affinities, with any of the above, as well as other persons with whom any of the above live by virtue of guardianship for adoption purposes or permanent family foster care.
Beneficiaries must have legal and effective residence in Spain on June 27, 2022, and have had it continuously and uninterruptedly for at least the year immediately preceding that date.
Notwithstanding the foregoing, receive benefits analogous to the above recognized to professionals not integrated into the RETA by the social welfare mutuals that act as alternatives to the aforementioned special scheme of Social Security, will not be entitled to the aid, provided that they are benefits for situations identical to those provided for the corresponding Social Security pension.
The application must be submitted through the AEAT Electronic Office, by filling in the electronic form that will be made available by the AEAT until September 30, 2022, and in which the bank account in which the payment is to be made must necessarily appear since, once granted, it will be paid by bank transfer, and the granting agreement will be considered notified by the receipt of the transfer.
Finally, it should be noted that if payment has not been made within 3 months of the end of the deadline for submitting the form, the application may be considered rejected.
- Increase in the Minimum Living Income (IMV)
An extraordinary increase of 15% is set in the minimum living income (IMV) benefit in force as of June 27, 2022 (date of entry into force of RDL 11/2022) with respect to the monthly payments from April to December 2022 , both included.
The 15% increase will be applied to the monthly amount established for each individual beneficiary or cohabitation unit in those months, including the recognized monthly supplements and excluding the amounts corresponding to previous periods, as well as other non-monthly periodicity concepts that may have accumulated.
The aforementioned increase will also apply, under the same terms, to applications for IMV submitted on June 27, 2022, but which have not been resolved, as well as to those submitted subsequently, provided that the effects of their recognition are not later than December 1, 2022.
The update of the benefit amount with effect from 1 January 2022, taking as a reference the computable annual income of the 2021 financial year, will not affect this extraordinary increase, provided that the right to receive the benefit is maintained, once said update has been carried out.
In any case, the annual amount of non-contributory pensions that must be taken into account to determine the amount of the guaranteed income that serves as a reference to set the amount of the IMV during the year 2022, in accordance with Law 19/2021, of December 20, which establishes the IMV, will be that established in article 17.1 of Royal Decree 65/2022, of January 25, on the revaluation of pensions.
This is without prejudice to the 15% increase that may apply to the monthly payments referred to.
- Increase in non-contributory pensions
An extraordinary increase of 15% is also established for non-contributory retirement and disability pensions from July 1 to December 31, 2022 .
This increase will be applied, under the same terms, to pensions requested on June 27, 2022, but which have not been resolved, as well as to those requested subsequently, provided that the effects of their recognition are not later than December 1, 2022.
This extraordinary increase will only affect the amount to be received by the beneficiaries of the aforementioned pensions, and will not affect the amount of non-contributory pensions that must be taken as a reference for other purposes.
- Ban on layoffs based on rising energy costs
The provision stipulating that increased energy costs cannot constitute grounds for dismissal for companies receiving direct aid under the regulations is extended until December 31, 2022. Failure to comply with this obligation will result in the repayment of the aid received
Likewise, companies that take advantage of reductions in working hours or suspensions of contracts regulated in article 47 of the Workers' Statute for reasons related to the invasion of Ukraine and that benefit from public support may not use these reasons to carry out dismissals.
- Measures taken in response to the eruption of La Palma
Royal Decree-Law 11/2022 also extends several support measures for the island of La Palma to address the reconstruction efforts following the eruption of the Cumbre Vieja volcano. Specifically, it extends the special deferrals established by Royal Decree-Law 20/2021 and already extended by Royal Decree-Law 2/2022, which can be requested for social security contributions due between June and August 2022 for businesses, and between July and September 2022 for the self-employed.
a) Extension until December 31, 2022 of the ERTE linked to the situation of temporary force majeure in the case of companies and workers in the Canary Islands affected by the volcanic eruption recorded in the Cumbre Vieja area
b) In relation to the benefits for cessation of activity for self-employed workers that have been implemented or extended, the extension for six more months of the extraordinary Social Security measures contained in this regard in the additional provision 6th RDL 18/2021, 28 Sept., already extended by RDL 2/2022, is foreseen.
c) The extension of the deferral of the payment of Social Security contributions provided for in various regulations is contemplated ; specifically, the extraordinary scheme of deferrals in the payment of Social Security contributions established in article 10 RDL 20/2021 is extended for three more months
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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