Last Saturday, Real Decreto-Ley 24/2020 was published, which mainly extends the ERTEs/Procedures for the Temporary Suspension of Employment and the measures for autónomos/self-employed until September 30th.
ERTE/Procedure for the Temporary Suspension of Employment
- The possibility of submitting an ERTE/Procedure for the Temporary Suspension of Employment due to force majeure under Article 22 of Real Decreto-Ley 8/2020 (health situation derived from COVID-19) is finished.
However, it will be possible to benefit from an ERTEs/Procedure for the Temporary Suspension of Employment due to force majeure in the event of resurgence that affects the business’ activity.
- ERTEs/Procedures for the Temporary Suspension of Employment in force as of 26 June are extended until 30 September at the latest.
- In businesses affected by an ERTE/Procedure for the Temporary Suspension of Employment due to force majeure, it will not be possible to work overtime, outsource activities or hire new staff, directly or indirectly, unless they “cannot, due to training, qualification or other objective and justified reasons, carry out the functions entrusted to them, after the employer has informed the legal representation of the workers“.
- ERTEs/Procedure for the Temporary Suspension of Employment may be processed for economic, technical, organisational and production reasons (which have no time limit) while an ERTE/Procedure for the Temporary Suspension of Employment due to force majeure is in force in order to replace it.
- The non-consumption of benefits for employees under ERTE/Procedure for the Temporary Suspension of Employment is maintained until 30 September 2020.
- The employer’s Social Security contributions will still be reduced while under ERTE/Procedure for the Temporary Suspension of Employment during those months:
REDUCTIONS IN THE EMPLOYER’S SOCIAL SECURITY CONTRIBUTIONS
- ERTE due to total force majeure (businesses that have not been able to reopen)
|Businesses of less than 50 employees||70 %||60 %||35 %|
|Businesses of 50 or more employees||50 %||40 %||25 %|
- ERTE due to partial force majeure (businesses that have part of their staff back) / ERTE due to economic, technical, organisational and production reasons
Active / Inactive
Active / Inactive
Active / Inactive
|Businesses of less than 50 employees||60 % / 35 %||60 % / 35 %||60 % / 35 %|
|Businesses of 50 or more employees||40 % / 25 %||40 % / 25 %||40 % / 25 %|
- ERTE por fuerza mayor de empresas afectadas por rebrotes: a) 80% desde el cierre hasta el 30 de septiembre de los trabajadores afectados.
|From the shutdown until 30th September|
|Businesses of less than 50 employees||80 %|
|Businesses of 50 or more employees||70 %|
- The commitment to maintain employment (6 months) is still in place for businesses under ERTEs/Procedure for the Temporary Suspension of Employment due to force majeure and is extended to businesses under ERTEs/Procedure for the Temporary Suspension of Employment for economic, technical, organizational and production reasons which benefit from the reductions in Social Security contributions. However, for businesses that have not benefited from these measures so far, the period will start to run from 27 June.
EXTRAORDINARY SUBSIDY FOR AUTONOMOS/SELF-EMPLOYED
- A new subsidy for the cessation of activity has been approved, from 1 July to 30 September, for those autónomos/self-employed who have been receiving the previous extraordinary subsidy. In addition to the general requirements, a reduction in turnover of at least 75 percent in the third quarter of 2020 in relation to the same period in 2019 must be shown, as well as not having obtained a net income of more than 1,939.58 euros per month during the third quarter of 2020.
It may be provisionally approved, with effect from 1 July if requested before 15 July. The administration will later verify compliance with the financial requirement.
In the case of having employees, compliance with all labour and Social Security obligations must be proven at the time of applying for the benefit.
- Autonomos/Self-employed persons who have received the extraordinary subsidy for the cessation of activity on 30 June and cease to do so from 1 July are entitled to an exemption/reduction from Social Security contributions of 100 % in July, 50 % in August and 25 % in September.
- A special subsidy is provided for seasonal autónomos/self-employed workers (those whose only job over the last two years was as an autonomo during the months of March to October and who were registered as autónomos/self-employed workers for at least five months a year during 2018 and 2019, and during those two years they were not registered as employed under a salary for more than 120 days between 1 March 2018 and 1 March 2020).
It will be a requirement not to have been registered as active at the Tax Office during the months of March to June 2020, not to have received Social Security benefits that are incompatible with self-employment, and to be up to date with Social Security contributions.
The amount of the subsidy shall be equivalent to 70 per cent of the minimum contribution base. It will be managed by the Mutuas, will start in June and will last a maximum of 4 months. Recognition may be requested at any time during the period from 27 June to October 2020.
There will be no obligation to pay Social Security contributions (autónomos) while receiving the subsidy.
It shall be incompatible with employment and with any Social Security benefits that the beneficiary may have been receiving unless it is compatible with the undertaking of the activity as an autónomo/self-employed person. It will also be incompatible with self-employment when the income received during the calendar year 2020 exceeds 23,275 euros.