The Executive has approved the fifth extension of the Record of Temporary Employment Regulation (ERTE) with the aim of extending social protection to citizens and adjusting the cycle of activity of the productive fabric to the evolution of the pandemic.
This new regulation has the objective of clarifying the right to information of the representation of employees in the digitalized working context and the regulation of the employment relationship in the field of digital delivery platforms.
Form 111 refers to the quarterly withholding filings and Form 190 refers to the annual summary of withholdings, which is filed at the end of the accounting period.
All companies, regardless of their size, are obliged to have a pay register that includes the average and broken down data of the real salaries received by their workers, divided between men and women.
Since 2021, the equalization of parental leave in Spain is approved, allowing both parents to enjoy up to 16 weeks of leave and receive 100% of the regulatory base of their salary.
The terms for the extension are maintained with minimal adjustments and similar to those already established in RD Law 30/2020, with companies in ERTE being able to benefit from different exemptions.