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New actions approved by the Executive in matters of strengthening and consolidating social measures in defense of employment (RD-law 2/2021), in the framework of the actions of shock against the effects of the Covid-19, and which came into force on 27 January.
- Automatic extension, until May 31, of the ERTOs due to force majeure as a result of the Covid-19.
- The ERTOs for impediment in the development of the activity authorized on the basis of the provisions of article 2.1 of the RD-law 30/2020 will remain in force until 31 May.
These are the applicable exemption percentages, in relation to workers whose activities have been suspended for the periods and percentages of working hours affected by the suspension:
a) One hundred percent of the business contribution and contributions for the concept of joint collection, when the company has had less than 50 people working or assimilated to them in a situation of registration with the Social Security on February 29, 2020 .
b) 90 percent of the business contribution and contributions for the concept of joint collection, if the company had 50 or more people working or assimilated to them in a situation of registration with the Social Security on February 29, 2020 .
With regard to ERTOs due to impediment in the development of the activity, from 1 February 2021, until 31 May 2021, the percentages of exemption in the contribution of art are applicable to these files. .2.1 of RD-law 30/2020, which are those that apply from 1 October 2020 to this modality and mentioned in the previous section. (Art.1.2)
In the ERTOs due to the limitation to the normal development of the current activity, based on article 2.2 of RD-law 30/2020, the same percentages of exemption from the contribution will be applied. (Art.1.4)
The percentages of exemption applicable to these files, from February 1, 2021, with respect to the workers of these companies whose activities have been suspended, and the periods and percentages of working hours affected by the suspension are as follows way:
Companies with less than 50 employees
- February 2021: One hundred percent exemption.
- March 2021: 90 percent exemption.
- April 2021: 85 percent exemption.
- May 2021: 80 percent exemption.
Companies with more than 50 employees
- February 2021: 90 percent exemption.
- March 2021: 80 percent exemption.
- April 2021: 75 percent exemption.
- May 2021: 70 percent exemption.
The exemption will be applied to the business contribution, as well as to the contributions for joint collection concepts.
New ERTOs due to impediment or activity limitations
The companies and entities affected by restrictions and measures of sanitary containment will be able to request an ERTO by impediment or limitations to the activity, from the 1 of February of 2021 and until the 31 of May of 2021, in the same terms , procedure and requirements established in article 2 of RD-Law 30/2020.
The percentages for the exemption from Social Security contributions applicable for the months of February to May 2021 will be the same as those applied to ERTOs due to the impediment or limitation of extended activity, mentioned above, as applicable.
ETOP
To ERTOs based on economic, technical, organizational and production causes, ERTO ETOP, initiated before January 27, 2021, will continue to be applicable, until May 31, 2021, the provisions of art.3.4 of the RD-law 30/2020: they will be applied in the terms foreseen by the final communication of the company and until the term referred to the same and they can be extended whenever an agreement is reached and it is presented to the labor authority.
This extension must be processed before the employment authority, recipient of the final communication of the initial file, in accordance with the procedure provided for in Royal Decree 1483/2012, with the specialties referred to in article 23 of RD-law 8/2020.
Other aspects of interest
The commitments to safeguard employment are maintained in the terms set out in art. 5 of RD-law 30/2020. A new 6-month employment maintenance commitment period is established for companies that receive exemptions from Social Security contributions.
The limits and exceptions in relation to the performance of overtime, new hiring and outsourcing of the activity provided for in article 7 of RD-Law 30/2020, until 31 May 2021, remain in force and will also be 'application to all files authorized under the new RD-law 2/2021. (Art.3.5)
Extension of the validity of articles 2 and 5 of RD-law 9/2020 (prohibition of dismissal and interruption of temporary contracts) until May 31, 2021. (Art.3.6)
In relation to unemployment protection, it is noted that the force majeure and the ETOP causes in which the ERTOs are protected by Covid-19 in articles 22 and 23 of RD-Law 8/2020, state that they may not be understand as justification for the termination of the employment contract or dismissal. And they will remain in force until May 31, 2021.
Article 5 of RD-Law 9/2020 establishes that the suspension of temporary contracts, including training, relief and temporary, for the reasons provided for in Articles 22 and 23 of RD-Law 8/2020, will mean the interruption of the calculation, both of the duration of these contracts, and of the reference periods equivalent to the suspended period, in each of these contractual modalities, with respect to the working people affected by them. This measure will remain in force until May 31, 2021.
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