The agreement provides for exemptions from Social Security contributions based on company size and the reactivation of its business. It also establishes mechanisms to protect employment.
We inform you that the Ministries of Labor and Social Economy and of Inclusion, Social Security and Migration have agreed on June 25, within the framework of social dialogue, with the social partners, the new conditions that will allow the extension of the benefits of the ERTE until September 30.
The agreement, which will be presented at the Council of Ministers meeting on June 26, provides for benefits in workers' social security contributions, guarantees for maintaining employment, and flexibility mechanisms for companies to adapt to new scenarios as the health crisis evolves.
Exemptions from fees
The agreement includes different exemptions for companies, depending on their situation. In the case of companies experiencing partial force majeure, the agreement until September maintains the spirit of the current one, providing greater subsidies for the social security contributions of active workers than for those on furlough.
Thus, companies with fewer than 50 employees will receive a 60% exemption from social security contributions for their employees activated in the months of July, August and September, and a 35% exemption for employees who remain suspended.
For companies with 50 or more employees, the exemptions will be 40% for activated workers and 25% for non-activated workers.
Meanwhile, companies currently under a full force majeure ERTE (Temporary Employment Regulation File) will transition to a temporary ERTE until September 30. Within this group, companies with fewer than 50 employees will receive a decreasing exemption on their employees' social security contributions: 70%, 60%, and 35% in July, August, and September, respectively. For companies with 50 or more employees, the exemptions will be 50%, 40%, and 25% in July, August, and September, respectively.
These temporary layoffs (ERTEs) will be processed with the mandatory report from the Labor Inspectorate and after informing the legal representatives of the workers, as regulated by article 47 of the Workers' Statute.
Safeguard for employment
Companies that take advantage of the exemptions provided for in the case of ERTE (Temporary Employment Regulation File), must maintain employment for a period of six months.
During a temporary layoff scheme (ERTE) in effect, companies may not carry out dismissals or distribute dividends. Companies based in tax havens are excluded from the scope of these ERTEs.
Employees of companies that participate in these temporary layoff schemes (ERTEs) will not be allowed to work overtime. Companies will not be permitted to make new hires, either directly or through temporary employment agencies, nor to establish new outsourcing arrangements, for the duration of the ERTEs.
Unemployment protection
People affected by temporary employment regulation files derived from Covid-19, whether due to total or partial force majeure, based on productive causes, or processed in the event of a resurgence, will enjoy the reinforced protection provided for in the previous agreement: they will be granted the benefit even if they do not prove a previous contribution period and the counter will be set to 0.
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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