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On 30 September 2020, Royal Decree-Law 30/2020 of 29 September has been published. The "expected" Royal Decree-Law of "continuity" of the ERTES. Below we will try to explain the regulations to be applied from Thursday 1 October.

Will force majeure ERTES continue to apply from 1/10/2020? The broad answer is Yes, but there are three possibilities:

  1. If the main activity of the company is listed in the CNAE annex (at the end of the article), the Social Security exemptions are as follows

2. If the activity is related to any of the activities of the CNAE (see annex at the end of the news item), you can also be exempt from the same Social Security percentages as in the previous point. It is considered accredited when in the year 2019 half of its turnover has depended directly on those companies with activity in the CNAE annex.
The application for declaration as a dependent company or as part of the value chain of another company must be submitted to the corresponding labour authority between 5 and 19 October.
3. If the company's activity is not in the CNAE annex and is not related, the workers may remain in the ERTE due to force majeure, but the Social Security contributions will not be exempted.

What are the conditions for ERTES as from 1/10/2020?
1º The amount of unemployment benefits will be maintained.
2º The calculation basis for benefits will remain at 70% of the regulatory base of the worker, who will not see their income reduced.
3º The "counter to zero" is maintained on the unemployment benefit rights of the workers included in the ERTE due to force majeure.
4º People affected by an ERTE will be given preferential attention to receive training courses and specific actions will be implemented for this group.

A new reason for requesting ERTE due to "impediment" or "limitation" of activity is created.
1 Companies in any sector or activity that are prevented from carrying out their activity as a result of new restrictions or measures adopted as of 1 October 2020, both by national and foreign authorities, may avail themselves of the benefits of ERTEs for as long as the impediment or limitation exists.

2º In the case of companies that are prevented from carrying out their activity in any of their workplaces as a result of the health measures, they may request an "ERTE due to impediment".
These companies will be exempted from paying social security contributions during the closure period and until 31 January 2021, qThis will be 100% of the company contribution during the closure period and until 31 January if they have less than 50 employees and 90% if they have 50 employees or more.
3º Companies or entities that see limited the development of their activity in some of their workplaces as a consequence of decisions or measures adopted by the Spanish authorities, they may apply to the labour authority for an "ERTE by limitations".
In this case, the exemptions from social security contributions for suspended workers will be degressive between October 2020 and January 2021 based on the following percentages:
Impediment100% exemption (from October to January) if you have less than 50 employees and 90% (from October to January) if you have more than 50 employees.
Limitation:

Aid for the self-employed as from 01/10/2020
Self-employed workers who were receiving the activity termination benefit provided for in article 9 of Royal Decree-Law 24/2020, of 26 June, on the entry into force of this regulation, may continue to receive it until 31 January 2021, provided that during the fourth quarter of 2020 they maintain the requirements established for its concession.
Self-employed workers who have not received this benefit during the third quarter of 2020 may apply for the activity termination benefit.
Amount of the benefit: 50% of the minimum contribution base for the activity. This may be increased to 70% in the case of a large family. When 2 or more members entitled to the benefit live in the same family unit up to the first degree of kinship, they may only receive 40% each.
Social security contributionsshall be exempt from the obligation to pay social security contributions. Requirements:
- Total suspension of the activity as a consequence of Covid-19 restrictions (by decision of the competent authority) or,
- Revenue reduction of at least 50% in Q4 2020 compared to Q1 2020.

In ERTES force majeure and ETOP: No overtime or outsourcing of new activities or new contracts.
No overtime, no new outsourcing of activity and no new hiring, whether direct or indirect, may take place during the implementation of these ERTEs.
The only exception to new hires (and after informing the representatives) is when employees are unable, due to training, qualifications or other objective and justified reasons, to carry out the functions entrusted to them.

Safeguarding employment
The prohibition of dismissal for objective causes (from COVID-19) is maintained within six months from the presentation of the ERTE and protection of temporary contracts. Therefore, for companies that have already been subject to an ERTE due to force majeure until 30/09/20, they will not be able to dismiss any worker for objective causes for ONE YEAR if they take advantage of the ERTE that this RDL 30/2020 regulates.

Àngels Barceló
Head of labour area

ANNEX

CNAE-09 to which the enterprises specially concerned belong as defined in paragraph 2 of the first additional provision

ID CNAE-09 CNAE-09 4 DIGITS
0710 Extraction of iron ores.
2051 Manufacture of explosives.
5813 Newspaper publishing.
2441 Precious metals production.
7912 Activities of tour operators.
7911 Activities of travel agencies.
5110 Passenger air transport.
1820 Reproduction of recorded media.
5122 Space transport.
4624 Wholesale trade in hides and skins.
7735 Rental of air transport means.
7990 Other reservation services and related activities.
9004 Venue management.
7729 Rental of other personal effects and household goods.
9002 Ancillary activities to the performing arts.
4741 Retail sale of computers, peripheral equipment and software in specialised shops.
3220 Manufacture of musical instruments.
3213 Manufacture of imitation jewellery and similar articles.
8230 Organisation of conventions and trade fairs.
7722 Videotape and disc rental.
5510 Hotels and similar accommodation.
3316 Aeronautical and space repair and maintenance.
1811 Graphic arts and related services.
5520 Tourist and other short-stay accommodation.
4939 types of passenger land transport n.e.c.
5030 Passenger transport by inland waterways.
1812 Other printing and graphic arts activities.
9001 Performing arts.
5914 Film exhibition activities.
1393 Manufacture of carpets and rugs.
8219 Photocopying, document preparation and other specialised office activities.
9321 Amusement and theme park activities.

 

ID CNAE-09 CNAE-09 4 DIGITS
2431 Cold-drawn.
5223 Activities incidental to air transport.
3212 Manufacture of jewellery and similar articles.
5590 Other accommodation.
5010 Maritime passenger transport.
7711 Rental of cars and light motor vehicles.
4932 Transport by taxi.
2670 Manufacture of optical instruments and photographic equipment.
9601 Washing and cleaning of textile and leather garments.
9329 Other recreational and entertainment activities.