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Yesterday was published in the Official State Gazette, Royal Decree Law 15/2020, approved by the Government of the Nation on April 21, 2020, which incorporates new urgent and complementary measures to support the economy and employment.
Among the measures contained in this new Royal Decree-Law are a series of rules for the extension and development of contingencies in which pension plans can be made available, in accordance with the provisions of Royal Decree-Law 11/2020. , of March 31st.
For this reason, we understand the need to supplement the information that we transfer to you in Information Circular No. 20/2020 on the availability of pension plans for unemployment or cessation of activity arising from the situation of health crisis caused by COVID-19, regarding to the products to which this provision is applicable and to the maximum amount to be disposed of.
Thus, in accordance with the provisions previously established, it will be applicable, in addition to pension plans, to insured pension plans, business social security plans and social security mutual societies referred to in article 51 of Law 35. / 2006, of 28 November, of the Personal Income Tax, although, in agreement, it adds article 23.6 of RDL 15/2020, "in the case of social security mutual societies that act as an alternative to affiliation to the Special Social Security Scheme for self-employed or self-employed workers, the economic rights of the products or insurance used to fulfill this alternative function may not be enforced. "
In short, under the auspices of this regulation, the economic rights of the following types of Mupiti affiliation insurance contract will be available:
- Insured Pension Plan (PPA)
- Retirement insurance is covered by another
- Extraordinary Contribution Retirement on behalf of another
As an additional clarification, having met any of the circumstances to access the collection of their plans and / or insurance, either for being affected by an ERTO, for having suspended the opening of establishments to the public, or for the cessation of activity, the holders of these rights must take into account that the amount available will be, at most, the lesser of the following two amounts:
1. In the case of those affected by an ERTO, the net salaries no longer received while the validity of the temporary employment regulation file is maintained, with a maximum calculation period equal to the validity of the state of alarm. plus an additional month, justified with the last payroll prior to this situation. For employers who have not been able to open to the public and self-employed workers, the estimated net income that they have ceased to receive during the term of the alarm plus one additional month, justified by the presentation of the annual declaration of the Personal Income Tax of the previous year and the self-assessments of the Value Added Tax (VAT) of the last quarter.
2. The result of apportioning, for the duration of the ERTO or the suspension of activity, the annual Public Indicator of Multiple Effects Income (IPREM) for 12 payments in force for the financial year 2020 (6,454 euros ) multiplied by three, ie 19,362 euros per year. Thus, the maximum amount that could be redeemed for each month would be about 1,613 euros.