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:
- 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. Si la actividad está relacionada con alguna de las actividades del CNAE (ver anexo al final de la noticia), también se puede exonerar de los mismos porcentajes de Seguridad Social que en el punto anterior. Se considera acreditado cuando en en el año 2019 la mitad de su facturación haya dependido de manera directa de aquellas empresas con actividad del anexo de CNAE.
Se deberá presentar ante la autoridad laboral correspondiente entre el 5 y el 19 de octubre la solicitud de declaración como empresas dependientes o integrantes de la cadena de valor de otra empresa.
3. Si la actividad de la empresa no está en el anexo CNAE ni está relacionada, los trabajadores podrán seguir en el ERTE por fuerza mayor, pero las cuotas de Seguridad no serán exoneradas.
¿Qué condiciones tienen los ERTES a partir del 1/10/2020?
1º Se mantiene el importe de las prestaciones por desempleo
2º La base de cálculo para las prestaciones se mantendrá en el 70% de la base reguladora de la persona trabajadora que no verá disminuidos sus ingresos
3º Se mantiene el «contador a cero» sobre los derechos de prestación por desempleo (PARO) de los trabajadores incluidos en el ERTE de fuerza mayor.
4º Las personas afectadas por un ERTE tendrán atención preferente para recibir cursos de formación y se pondrán en marcha acciones específicas para este colectivo
Se crea un nuevo motivo de solicitud de ERTE por «impedimiento» o por «limitación» de la actividad
1º Las empresas de cualquier sector o actividad que vean impedido el desarrollo de su actividad como consecuencia de las nuevas restricciones o medidas adoptadas a partir del 1 de octubre de 2020, tanto por autoridades nacionales como extranjeras, podrán acogerse a los beneficios de los ERTE, durante el tiempo que exista el impedimento o limitación.
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.
En ERTES fuerza mayor y ETOP: Ni horas extras ni externalizar nuevas actividades ni nuevos contratos
No podrán realizarse horas extraordinarias, establecerse nuevas externalizaciones de la actividad ni concertarse nuevas contrataciones, sean directas o indirectas, durante la aplicación de estos ERTEs.
La única excepción a las nuevas contrataciones (y previa información a los representantes) es cuando los empleados no puedan, por formación, capacitación u otras razones objetivas y justificadas, desarrollar las funciones encomendadas.
Salvaguarda del empleo
Se mantiene la prohibición de despedir por causas objetivas provenientes del COVID-19) en el plazo de seis meses desde la presentación del ERTE y protección de los contratos temporales. Por tanto, para empresas ya acogidas a un ERTE por fuerza mayor hasta el 30/09/20 no podrían despedir a ningún trabajador por causas objetivas durante UN AÑO si se acogen al ERTE que este RDL 30/2020 regula.
Àngels Barceló
Responsable área laboral
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. |