ERTE Extended until September 30

Its purpose is to extend this measure of social and employment protection that has proven to be transcendental in the face of the pandemic.

The pre-agreement allows to extend the application of the flexibility measures that have been adopted since the beginning of the health crisis and in the terms provided in Royal Decree-Law 2/2021, of January 26 , and the extraordinary measures regarding exemptions. in the Social Security contributions of companies. It also extends the extraordinary measures in terms of unemployment protection for workers included in Royal Decree-Law 30/2020, of September 29, on social measures in defence of employment and, finally, it extends all those complementary protection measures necessary to guarantee job stability, avoiding layoffs and job destruction.

The extraordinary measures contained in Royal Decree-Law 30/2020, of September 29, relating to extraordinary measures for the protection of employment related to terminations and dismissals, the interruption of the computation of temporary contracts, the safeguarding of employment will remain in force. , as well as the limits related to the distribution of dividends and tax transparency and the use of overtime and new outsourcing.

Ultra-protected sectors
These sectors, indicated in the attached CNAE code list and their value chain, will have different exemptions in the cases of workers suspended from employment compared to those activated in a context of greater recovery than in previous months. In order to encourage employment activation, on this occasion greater exemptions are included for the cases of workers who rejoin the activity: 95% for companies with less than 50 workers and 85% for those with 50 or more in the months of June, July, August and September.

When they keep workers suspended, there will be an 85% exemption in June, July and August and 70% in September if the company has fewer than 50 workers. In the case of having 50 or more workers, the exemptions will be 75% in June, July and August and 60% in September.

This list includes three new sectors (1419-Manufacture of other clothing and accessories-, 4637 -Wholesale of coffee, tea, cocoa and spices- and 7420 -Photography activities-). And five come out (1811 -Graphic arts and related services-, 2670 -Manufacture of optical instruments and photographic equipment-, 4741 -Retail trade of computers, peripheral equipment and computer programs in specialised establishments-, 5122 -Transport space- and 7734 – Rental of means of navigation-).

Included in this list are those companies whose CNAE between the end of April 2020 and the end of May have recovered the activity in a percentage lower than 75% and have a percentage of affiliates covered by the ERTEs equal to or greater than 15%.

Limitation and impediment
For their part, ERTEs due to the limitation of their activity will be extended with a new exemption scheme: if the company has less than 50 workers, it will be 85% in June and July, and 75% in August and September. If the company has 50 workers or more, the exemption will be 75% in June and July and 65% in August and September.

For their part, companies that are prevented from carrying out their activity in the next four months in any of their work centers as a result of administrative restrictions to fight the pandemic may request an “impediment ERTE”. These companies will have an exemption in their Social Security contributions during the closing period and until September 30, 2021, which will be 100% of the business contribution during the closing period if they have less than 50 workers and 90% if they have 50 or more workers.

There are currently around 558,000 workers in a ERTE situation. Of the total, some 137,000 are in ERTE due to limitation and about 16,300, due to disability. Of the rest, just over 233,000 fall within the ultra-protected sectors or those linked to them.

ERTE guarantees
The ERTE system in force as of June 1 maintains the flexibility characteristics of the previous model and adjusts to the activity cycle of the productive fabric in accordance with the evolution of the pandemic. The conditions of certain uncertainty and the reestablishment of business activity, currently asymmetric and sectored, requires maintaining the exceptional measures provided for in the different regulations adopted since the beginning of the health crisis, all without prejudice to the foreseeable and gradual normalisation of the health situation.

The norm establishes, for the group of discontinuous permanent workers and those people who carry out fixed and periodic jobs that are repeated on certain dates, the obligation that companies proceed to their effective incorporation during the theoretical periods of call of workers. In the event that they are unable to carry out their activity during the appeal period, their involvement is provided by the temporary employment regulation files in force on the date this rule comes into force or subsequently authorised.

The so-called zero counter will continue in force under the terms of article 8.7 of RDL 30/2020 of September 29.

The professionals of the arts in public performances who have the right to extraordinary access to economic benefits for unemployment, in the terms provided in article 2 of Royal Decree-Law 17/2020, of May 5 , which approves measures of support to the cultural and tax sector to face the economic and social impact of COVID-2019, they may continue to receive them until September 30, 2021.

This benefit will be incompatible with the performance of activities on your own account or as an employee, or with the receipt of any other benefit, minimum income, inclusion income, social salary or similar aid granted by any Public Administration.

Thank you to Moncloa for the original of this translation.

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.