El pasado 12 de mayo de 2020 se publicó un Real Decreto ley 18/2020 que pretende preparar a la economía española para “nueva normalidad” a través de una «desescalada de los ERTES».
Desde Confialia esperamos que la forma de comunicar dicho estado “Nirvana” no se convierta en una costumbre pues no hemos sido capaces de enviar a nuestros clientes, a vosotros, hasta hoy qué medidas os podían beneficiar y cuáles perjudicar.
Y todo por la ambigüedad del texto. Con los días, organismos como la Seguridad Social ha ido interpretando la norma “apañando” el desaguisado que le dejaba el Legislador, y por ello, hoy con la tranquilidad y perspectiva del fin de semana nos atrevemos a enviaros la información sobre la desescalada de los ERTES.
Intentaremos aclarar los trámites que deben realizar las empresas para beneficiarse de las exenciones de cuotas durante la prórroga de los ERTEs por fuerza mayor COVID-19.
Y resolveremos algunas de las dudas planteadas en relación con la solicitud de aplazamientos de cuotas de trabajadores por cuenta propia que sean, simultáneamente titulares de CCC´s.
Status of ERTES as of 13 May 2020
La regulación de la desescalada de los ERTES por fuerza mayor COVID-19 pueden aplicar sus exenciones de las cotizaciones hasta el 30 de junio de 2020, según el RD 18/2020, pero modificando los porcentajes de exención que YA NO SERÁN DEL 100% DE LOS COSTES DE SEGURIDAD SOCIAL como lo eran hasta la total vigencia del RDL 8/2020, vamos viendo todas las posibilidades.
Ahora bien, la Tesorería General de la Seguridad Social (TGSS) recuerda que para la aplicación de las exenciones en las cotizaciones devengadas en los meses de mayo y junio de 2020, las empresas deben reunir los siguientes requisitos:
a) Contar con un ERTE por fuerza mayor derivada del COVID-19 y a partir del 13-5-2020 continuar, alternativamente, en una de las siguientes situaciones:
- total force majeure resulting from COVID-19 preventing the restart of its activity (Bar without terrace in phase 1, hotel in phase 0, premises in shopping centre, etc.), or
- partial force majeure derived from COVID-19 allowing the partial recovery of its activity (Bar with terrace that does NOT want to open).
b) That the company in a situation of partial force majeure reincorporates the affected workers through the de-escalation of the ERTEs, to the extent necessary for the development of its activity.
| Total restart of the activity of 1 or more workers, WITHOUT REDUCTION OF WORKING TIME, with the limitations set by the legislation in terms of health standards. | ||
| Type of company | May | June |
| Less than 50 employees or equivalent hired on 29-2-2020 | 85% rebate on social security contributions for workers who "leave" the ERTE to start work. | 70% rebate on social security contributions for workers who "leave" the ERTE to start work. |
| Company with more than 50 employees or equivalent hired on 29-2-2020 | 60% rebate on social security contributions for workers who "leave" the ERTE to start work. | 45% rebate on social security contributions for workers who "leave" the ERTE to start work. |
En el siguiente cuadro os decimos qué sucede si reincorporáis un trabajador a jornada parcial durante la desescalada de los ERTES
Reinicio PARCIAL de la actividad de 1 ó varios trabajadores, CON REDUCCIÓN DE JORNADA, con las limitaciones que nos marca la legislación en cuanto a normas sanitarias
| Type of company | May | June |
| Less than 50 employees or equivalent hired on 29-2-2020 |
85% rebate on social security contributions for workers who "leave" the ERTE to start work.
60% rebate of the Social Security contributions of the workers who "remain" in the ERTE in the part that they do NOT work. |
70% rebate on social security contributions for workers who "leave" the ERTE to start work.
45% rebate on Social Security contributions for workers who "remain" in the ERTE in the part that they do NOT work. |
| Company with more than 50 employees or equivalent hired on 29-2-2020 |
60% rebate on social security contributions for workers who "leave" the ERTE to start work.
45% rebate on Social Security contributions for workers who "remain" in the ERTE in the part that they do NOT work. |
45% rebate on social security contributions for workers who "leave" the ERTE to start work.
30% rebate of the Social Security contributions of the workers who "remain" in the ERTE in the part that they are NOT working. |
c) Finally, in the process of de-escalation of the ERTES the company will have to do the following, obviously Confialia will help you in all these procedures, but so that you know what to do:
- Communicate to the labour authority the total resignation, if applicable, from the authorised ERTE, within 15 days from the effective date of the resignation. This would mean telling the Labour Authority "my company is no longer in ERTE due to force majeure", the closest thing to "I am back to absolute normality".
- To the SEPE:
- Communicate the variations in the data contained in the initial collective application for access to unemployment protection; who leaves the ERTE and in what percentages, in the table above you can see the details better.
- changes concerning the termination of the application of the measure in respect of all or part of the persons concerned, either in the number of persons concerned or in the percentage of part-time work of their individual working time.
- To the TGSS:
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- Communicate the situation of total or partial force majeure, for each CCC, by means of a affidavitexplain to the TGSS what the situation of your workplaces is:
- I declare that we have a bar, I am in phase 1 and I cannot open as I have no terrace and no facilities for home delivery, for example.
- Identification of the workers concernedand the period of the suspension or reduction of working hours corresponding to each of the aforementioned persons in accordance with the following schedule:
- Workers who remain in a situation of suspension of their employment contract or reduction of working hours
- Workers who resume work, in whole or in part, once the situation of partial force majeure has begun.
- Communicate the situation of total or partial force majeure, for each CCC, by means of a affidavitexplain to the TGSS what the situation of your workplaces is:
RDL 18/2020 takes advantage of the ERTES de-escalation regulation to legislate on deferrals of quotas for self-employed workers who have contracted workers; if you wish to request a deferral of quotas for both the company and those relating to the employer as a self-employed worker, you must submit a single request for deferral, using the "Deferral of payment of Social Security debts" form.