The new Royal Decree-Law extends the application of the flexibility measures that have been adopt since the start of the health crisis and under the terms set out in Royal Decree-Law 2/2021 of 26 January, and the extraordinary measures regarding exemptions from social security contributions for companies. It also extends the extraordinary measures regarding unemployment protection for workers set out in Royal Decree-Law 30/2020, of 29 September, on social measures in defense of employment and, finally, it extends all those complementary protection measures necessary to guarantee employment stability, avoiding redundancies and job destruction.
Among the new features of the agreement are:
- a modification in the exemptions associated with ERTES;
- the modification of the activities (CNAE) that allow ERTE by sectors;
- a change in the model of fixed term contracts to favor job stability and the tourism sector.
The extraordinary measures contained in Royal Decree-Law 30/2020 of 29 September, related to terminations and dismissals, the interruption of the calculation of temporary contracts, the safeguarding of employment, as well as the limits related to the distribution of dividends and fiscal transparency and the use of overtime and new outsourcing, will remain in force.
Article 1 of the RD Law establishes that the ERTES that are automatically extend until 30 September at the latest are:
- ERTES due to force majeure based on Article 22 of RD Law 8/2020 until 30 September
- The ERTES due to an impediment based on RD Law 24/2020, the so-called resumption ERTES
- The ERTES due to impediment based on RD Law 30/2020 or RD Law 2/2021 in the terms of their decisions and during the closure period
- ERTES due to limitation based on RD Law 30/2020 and RD Law 2/2021.
Article 2 of Royal Decree Law 11/2021 stipulates that, in the event of new restrictions, ERTES of impediment or limitation may be request between 1 June and 30 September.
In addition, an application may be submit to initiate a Redundancy Proceedings for Economic, Technical, Organizational or Production Reasons (ERTE ETOP).
Exemptions for Impediment ERTES
Companies that are prevented from operating between June and September due to administrative restrictions to fight the pandemic may apply for an Impediment ERTE during the closure period. The exemptions will also vary according to the size of the workforce:
- Companies with less than 50 workers: 100% exemption
- Companies with more than 50 employees: 90% exemption.
Exemptions for limitation ERTES
There are new exoneration percentages for limitation ERTES (both new and extended files), which will vary according to the month of application:
- Companies with less than 50 workers:
- June and July: exemptions of 85%
- August and September: 75% exemptions.
- Companies with more than 50 workers:
- June and July: 75% exemptions
- August and September: 65% exemptions.
ERTES exemptions for ultra-protected and value chain sectors
Companies included in the CNAE list and dependent on those considered as value chain will be able to benefit from exonerations.
In order to encourage the activation of employment, on this occasion, greater exonerations will be applied for workers who return to work.
Below are the percentages that you will be able to exempt between June and September 2021:
- Workers returning to work. To be applied from June to September 2021:
- Companies with less than 50 workers: 95% exemption
- Companies with more than 50 workers: 85% exemption.
- Suspended workers. Percentage changes in September:
- Companies with less than 50 workers: 85% exemption from June to August and 70% in September
- Companies with more than 50 workers: 75% exemption from June to August and 60% in September.
Inmaculada Pessini
