Urgent labor measures of Royal Decree-Law 8/2020 to address the impact of COVID-19.

On March 18, 2020, Royal Decree-Law 8/2020, of March 17, on urgent and extraordinary measures to address the economic and social impact of COVID-19, was published in the Official State Gazette (BOE). These measures cover many different areas of business activity. Below, we summarize the main labor measures, highlighting flexibility measures for temporary layoffs (ERTEs), promotion of teleworking, adaptation of working hours and reduction of working days, and for the self-employed, easier access to cessation of activity benefits so they can quickly receive assistance in case of financial hardship.

Royal Decree-Law 8/2020, of March 17, on urgent extraordinary measures to address the economic and social impact of COVID-19, was published in the Official State Gazette (BOE) on March 18. These measures cover many different areas of business activity and entered into force on the same day as its publication, remaining in effect for one month, with the possibility of extension. However, those measures provided for in this Royal Decree-Law that have a specific duration will be subject to that duration.

Below we summarize the main labor measures.

MAIN LABOR MEASURES

With regard to the strictly labor-related sphere, and with the basic and fundamental objective of trying to avoid mass contract terminations as a consequence of the exceptional situation we are experiencing, temporary employment regulation files for suspension (ERTEs) or reduction of working hours are being made more flexible, and a whole series of complementary measures are being taken, such as the promotion of teleworking, adaptation of schedules and reduction of working hours, etc…

1. Exceptional measures in temporary employment regulation files (ERTE) due to force majeure (suspension and reduction of working hours)

Royal Decree-Law 8/2020 stipulates that measures adopted by the administrations for reasons of public health, such as the closure of centers, cancellation of activities, restrictions on the movement of people or goods or isolations to avoid contagion, basically all those contained in Royal Decree 463/2020, of March 14, by which the state of alarm was decreed in our country, may justify ERTE "due to force majeure".

ERTE force majeure: These will be understood as those that have their direct cause in losses of activity as a consequence of COVID-19, including the declaration of the state of alarm, which imply suspension or cancellation of activities, temporary closure of premises of public attendance, restrictions in public transport and, in general, of the mobility of people and/or goods, lack of supplies that seriously prevent continuing with the ordinary development of the activity, or in urgent and extraordinary situations due to the contagion of the staff or the adoption of preventive isolation measures decreed by the health authority, which are duly accredited.

The following special provisions will apply to them (bearing in mind that these will not apply to ERTEs initiated or communicated before March 18, 2020):

• In these cases, where no negotiation of any kind with the legal representation of the workers is necessary, the procedure will begin with a request from the company, which will be accompanied by a report/memorandum relating to the link between the loss of activity as a consequence of COVID-19, as well as the corresponding supporting documentation.
• The company must communicate its request to the workers and forward the previous report and supporting documentation, if any, to their representatives.
• The existence of force majeure must be verified by the labor authority, regardless of the number of workers affected.
• If the labor authority requests a report (it is optional) from the Labor and Social Security Inspectorate (ITSS), it will issue it within the non-extendable period of 5 days.
• The labor authority must issue a decision within 5 days of the request and limit itself to verifying the existence, where applicable, of the force majeure claimed by the company. It will be up to the company to decide whether to implement measures to suspend contracts or reduce working hours, which will take effect from the date of the event that caused the force majeure.

The procedure applicable to files affecting persons who are working members of worker cooperatives and employee companies included in the General Social Security Scheme or in some of the special schemes that protect against unemployment contingencies, will be the specific one provided for in Royal Decree 42/1996, of January 19, except in relation to the deadline for the issuance of a resolution by the labor authority and the report of the ITSS, which will be governed by the provisions of the previous points.

2. Exceptional measures in temporary employment regulation files (ERTE) due to organizational, production and technical reasons (suspension and reduction of working hours)

In cases where the company decides to suspend contracts or temporarily reduce working hours for these reasons, the following procedural special features are noteworthy, which will not apply to ERTEs initiated or communicated before March 18, 2020 (the date the Royal Decree-Law came into force) and based on the causes provided for in the Royal Decree-Law that we are summarizing:

Provisions for cases where there is no legal representation of the workers: the representative committee for the negotiation of the consultation period will be made up of:

• The most representative unions in the sector to which the company belongs and which are entitled to participate in the negotiating committee for the applicable collective bargaining agreement. The committee will consist of one person from each of the unions that meet these requirements, and decisions will be made by the corresponding representative majorities.
• Failing that, by 3 employees of the company itself, chosen in accordance with the provisions of article 41.4 of the ET.
• In any of the above cases, the period available for the constitution of the representative committee will be 5 non-extendable days.
• The consultation period with the workers' representatives or the representative committee referred to in the previous point should not exceed 7 days at most.
• The ITSS report, if requested by the labor authority, will be issued within a non-extendable period of 7 days.
• The procedure applicable to files affecting persons who are working members of worker cooperatives and employee companies included in the General Social Security Scheme or in some of the special schemes that protect against unemployment contingencies, will be the specific one provided for in Royal Decree 42/1996, of January 19, except in relation to the development of the consultation period and the report of the ITSS, which will be governed by the provisions of the previous points.

Attention. The special provisions regarding the processing of temporary layoffs (ERTEs) will not apply to those already initiated or notified before the regulation's entry into force (March 18, 2020) and based on the grounds specified therein. However, the extraordinary measures concerning social security contributions and unemployment protection will apply to those affected by ERTEs notified, authorized, or initiated before the regulation's entry into force, provided they are directly related to COVID-19.

3. Exemption from employer social security contributions for companies that apply for temporary layoffs (ERTEs) due to suspension or reduction of working hours related to force majeure related to COVID-19

Before explaining what this measure entails, it is worth noting that, unlike what has been stated regarding the procedural specialities of ERTEs due to force majeure, here its extension is established to those affected by ERTEs authorized or initiated before March 18, 2020, provided that they derive directly from COVID-19.

The measure consists of the General Treasury of Social Security (TGSS), for the duration of the period of suspension of contracts or reduction of working hours authorized due to temporary force majeure related to COVID-19, exempting the company from paying the employer's contribution provided for in article 273.2 of the LGSS, as well as the contributions for joint collection items, in a:

• 100% if, as of February 29, 2020, it had fewer than 50 employees registered with Social Security.
• 75% when on the aforementioned date it had 50 or more employees registered.

The company will request this exemption from contributions from the TGSS, communicating the identification of the workers and the period of suspension or reduction of working hours.

Workers will not be affected by this exemption, and the period will continue to be considered as effectively contributed for all purposes, without the provisions of Article 20 of the LGSS being applicable.

Attention. These exemptions, as well as the other exceptional measures of the Royal Decree-Law we have been discussing, are contingent upon maintaining employment at the company for a period of 6 months from the date of resumption of activity. Therefore, if the workforce is reduced during that period, these exemptions must be repaid, and with the corresponding surcharges.

4. Extraordinary measures regarding unemployment protection for workers affected by temporary layoffs (ERTE) as indicated in the previous sections.

While the extraordinary situation arising from COVID-19 persists, workers included in Article 264 of the LGSS and those who are working members of worker-owned companies and worker-owned cooperatives who contribute to unemployment insurance, whose employment or company relationship began before March 18, 2020 (the date of entry into force of the Royal Decree-Law), who are affected by their companies' decision to suspend contracts or temporarily reduce working hours due to force majeure or economic, technical, organizational, and production reasons, under the provisions of Article 47 of the Workers' Statute, based on the extraordinary circumstances regulated in the Royal Decree-Law, or when their companies are already involved in procedures communicated, authorized, or initiated before March 18 and based on the causes provided for therein:

• They will be granted contributory unemployment benefits even if they lack the minimum period of paid employment required for this.
• Its duration will extend until the end of the period of suspension of the employment contract or reduction of working hours.
• The regulatory base of the benefit will be the result of calculating the average of the bases of the last 180 days of contributions or, failing that, of the shorter period of time, immediately prior to the legal situation of unemployment, worked under the employment relationship affected by the extraordinary circumstances that have directly caused the suspension of the contract or the reduction of the working day.
• The benefit periods consumed during that suspension will not count as used. In other words, for any hypothetical future benefits, "the counter will be reset to zero" and the benefits will be reinstated.
• Unemployment benefits received by fixed-term intermittent workers whose contracts have been suspended as a result of COVID-19 during periods that would have been active, may be received again with a maximum limit of 90 days when they find themselves unemployed again.
• While the current situation lasts, which entails, among other effects, limitations on movement, applications for initial registration or resumption of unemployment benefits and subsidies made outside the deadline will not imply a reduction in the duration of the right to said benefit.

5. Exceptional measures to facilitate teleworking.

Organizational systems will be established to allow activity to continue through alternative mechanisms, particularly through remote work, and the company must adopt the appropriate measures, if this is technically and reasonably possible and if the necessary adaptation effort is proportionate.

These measures should be given priority over the temporary cessation or reduction of activity.

The obligation to carry out the risk assessment will be considered fulfilled, on an exceptional basis, through a self-assessment carried out voluntarily by the worker himself.

Attention. Spanish regulations on occupational risk prevention establish the employer's obligation to guarantee the safety and health of workers in their service in all aspects related to work (Art. 14 of the Law on the prevention of occupational risks), and must deploy all the necessary measures for compliance, including those related to the minimum training of persons authorized to carry out a risk assessment or the implementation of measures derived from it, even if the provision of services is carried out at the worker's home.

6. Right to adaptation of working conditions and reduction of working hours due to exceptional care circumstances related to COVID-19.

The measures adopted in this area are aimed at promoting work-life balance by ensuring that employees can be absent from work when they need to care for dependents (children and the elderly after the closure of schools, nursing homes or day centers) without these absences being grounds for disciplinary dismissal (Art. 54.1 of the ET), defining the situation that justifies absence during this emergency and establishing, on the one hand, alternative rights (right to adapt or reduce working hours) and configuring, on the other hand, the right to the so-called "special reduction of working hours", which shares, although with special features, the legal nature of the reduction of working hours established in Article 37.6 of the ET.

Specifically, the following is regulated:

• Workers who demonstrate caregiving duties towards their spouse or partner, as well as towards relatives by blood up to the second degree of the worker, will have the right to access the adaptation of their working hours and/or the reduction thereof when exceptional circumstances arise related to the actions necessary to prevent community transmission of COVID-19.

• These circumstances will be understood to exist when the presence of the worker is necessary to care for any of the indicated persons who, due to age, illness or disability, need personal and direct care as a direct consequence of COVID-19.

Likewise, exceptional circumstances will be considered to exist when there are decisions adopted by the government authorities related to COVID-19 that involve the closure of educational centers or any other type of center that provided care or attention to the person in need of it, and when exceptional circumstances arise that require the presence of the worker, when the person who until now had been in charge of the direct care or assistance of the spouse or relative up to the second degree of the worker could not continue to do so for justified reasons related to COVID-19.

• This is an individual right of each parent or caregiver, which must be based on the shared responsibility for care obligations and the avoidance of perpetuating roles, and must be justified, reasonable and proportionate in relation to the company's situation, particularly if several workers access it in the same company.

• The initial details, both in scope and content, are determined by the employee, provided they are justified, reasonable, and proportionate, taking into account the employee's specific care needs, duly documented, and the company's organizational requirements. The company and the employee should make every effort to reach an agreement.

• The right to adapt working hours may refer to the distribution of working time or to any other aspect of working conditions, and may consist of a change of shift, alteration of schedule, flexible schedule, split or continuous workday, change of workplace, change of functions, change in the way work is performed, including remote work, or any other reasonable and proportionate change, taking into account the temporary and exceptional nature of the situation.

• When it comes to a special reduction of working hours (with a proportional reduction in salary, in the situations provided for in article 37.6 of the ET: legal guardianship of a minor under 12 years of age or disabled person; care of a relative up to the 2nd degree; hospitalization and continuous treatment of a minor -up to 18 years of age- affected by cancer or serious illness), the guarantees, benefits, or specifications currently provided for will apply in addition to the following special provisions:

• It must be communicated 24 hours in advance.
• There is no limitation on its enjoyment by minimum or maximum percentage of the working day and whatever the reduction may be, it will not imply changes in the rights and guarantees established in the regulations for the situation foreseen in article 37.6 of the ET.
• It may reach 100% of the working day if necessary (in this case it is specified that it must be justified and be reasonable and proportionate in view of the company's situation).
• In the case of direct care of a family member, up to the second degree of consanguinity or affinity, who due to age, accident or illness cannot take care of himself, it will not be necessary for the family member who requires attention and care not to perform paid activity.

Finally, if the employee is already benefiting from an adjustment to their working hours for work-life balance, or a reduction in working hours for childcare or care of family members, or from any of the work-life balance rights provided for in labor law, including those established in Article 37 of the Workers' Statute, they may temporarily waive it or have the right to modify the terms of its enjoyment provided that:

• the exceptional circumstances already mentioned occur, and
• The request must be limited to the exceptional period of the health crisis and must be tailored to the specific, duly documented care needs and the company's organizational requirements. Unless proven otherwise, the request will be presumed to be justified, reasonable, and proportionate.

7. Extraordinary benefit for cessation of activity for self-employed workers affected by the declaration of a state of alarm linked to COVID-19.

This benefit is established on an exceptional basis and is limited to 1 month, starting from March 14, 2020 (date of entry into force of RD 463/2020), or until the last day of the month in which the state of alarm ends, if it is prolonged for more than 1 month.

The beneficiaries will be self-employed workers (including those who are working members of worker cooperatives who have opted to be classified as self-employed workers under the corresponding special scheme):

• whose activities are suspended, by virtue of the Royal Decree that declares the state of alarm, or,
• when your billing in the month prior to the one in which the benefit is requested is reduced by at least 75% in relation to the average billing of the previous six months.

The following requirements must be met:

1. To be registered and active on March 14, 2020 in the Special Social Security Scheme for Self-Employed Workers (RETA) or in the Special Social Security Scheme for Seafarers (RETMAR).
2. Suspension of your activity due to the declaration of the state of alarm or accreditation of a reduction in your turnover of at least 75% in relation to the average turnover of the previous six months.
3. To be up to date with Social Security payments. However, if payments are not up to date on the date of the suspension of activity or the reduction in turnover, the managing body will request payment, requiring payment of the outstanding contributions within a non-extendable period of 30 calendar days. Regularization of the outstanding amount will have full effect for acquiring the right to protection.

The amount of the benefit will be determined by applying the:

• 70% to the regulatory base, calculated in accordance with the provisions of article 339 of the LGSS.
• 70% of the minimum contribution base in the RETA or in the RETMAR when the minimum contribution period to be entitled to the benefit is not accredited.

The duration of the cessation of activity in these cases will be 1 month, extending, if applicable, until the last day of the month in which the state of alarm ends if it is extended.

The time during which it is received will be considered as having been contributed to and will not reduce future periods of unemployment benefits.

Finally, it should be noted that receiving this benefit will be incompatible with any other benefit from the Social Security system.

You can contact this professional office for any questions or clarifications you may have.

Warm regards,

• About
• Latest entries

MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

Latest entries from MGI Àmbit (see all)

• The self-employed can access unemployment benefits even if their business is not experiencing losses. - October 15, 2026
• The government reinstates housing measures with changes affecting landlords and tenants. - October 14, 2026
• New deadlines for VeriFactu and electronic invoicing. - October 9, 2026