1. Companies belonging to sectors with a low rate of recovery of the
activity
a) Workers at ERTE who have restarted their activity from 1-6-2021, or who
would have restarted from 13-5-2020, according to the number of workers as of 29-2-2020:
- i) less than 50 workers: 95% of the business contribution accrued in June, July, August and September 2021
- ii) 50 or more workers: 85% of the business contribution earned in June, July, August and September 2021
b) Workers in ERTE who have their activities suspended between 1-6-2021 and 30-9-2021, according to the number of workers as of 29-2-2020:
- i) less than 50 workers: 85% of the business contribution accrued in June, July, August 2021 and 70% of that accrued in September 2021
- ii) 50 or more workers: 75% of the business contribution accrued in June, July, August 2021 and 60% of that accrued in September 2021
Beneficiary companies
Companies belonging to sectors with a high coverage rate and a low activity recovery rate:
- i) with FM ERTEs automatically extended until 30-9-2021 whose activity is classified in one of the CNAE-09 codes provided for in RDL 11/2021
- ii) that between 1-6-2021 and 30-9-2021 they transit from an ERTE FM extended an ERTE ETOP
- iii) included in RDL 30/2020 disp. add. 1ª.3 b) and c), who are holders of an ERTE for ETOP reasons (RDL 8/2020 art.23) that have been entitled to exemptions and whose activity is classified in any of the CNAE-09 codes included in the RDL 11/2021
- iv) to which the ERTE is automatically extended due to force majeure in force whose business depends, indirectly and for the most part, on the previous companies or that are part of their value chain, v) which, having been classified as subsidiaries or members of the value chain, who have or are in transit in the period between 1-6-2021 and 30-9-2021 from an ERTE due to force majeure to one due to ETOP causes.
2. Extension of the ERTE ETOP
The regulation of ERTES ETOP established by RDL 30/2020 art. 3.
3. Rules and limitations of the companies affected by ERTES
- i) Prohibition of processing ERTES ETOP or force majeure, including those processed due to limitation or impediment of activity, to companies and entities that have their tax domicile in countries or territories classified as tax havens
- ii) prohibition for mercantile companies or other legal persons covered by these ERTES to distribute dividends corresponding to the fiscal year in which they are applied
- iii) overtime is not allowed
- iv) new hiring or outsourcing of the activity cannot be arranged, v) force majeure and economic, technical, organizational and production causes are not considered justifying causes of dismissal or termination of the contract in which the suspension measures are protected. contracts and reduction of working hours due to COVID-19
- vi) the suspension time of temporary contracts (including training, relief or interim contracts due to an ERTE due to force majeure or due to economic, organizational or production causes derived from COVID-19 interrupts the calculation of their duration and of the reference periods equivalent to the suspended period with respect to the workers affected by these
- vii) the commitment to maintain employment of the companies benefiting from the exemptions is renewed for a further 6 months. This commitment applies to ERTEs due to force majeure, regrowth, ETOPs and ERTEs for limitation and impediment of the activity.
4. ERTES due to limitation and impediment: new ERTES and change of modality
to. New ERTES due to limitation or impediment
a) ERTE of impediment, according to the number of workers registered on February 29, 2:
- i) less than 50: 100% of the business contribution
- ii) 50 or more: 90% of the business contribution.
b) ERTE of limitation, according to the number of workers registered on February 29, 2:
- i) less than 50: exemption of 85, 85, 75 and 75%, for the months of June, July, August and September respectively
- ii) 50 or more workers: exemption of 75,75, 65 and 65%, for the months of June, July, August and September respectively.
b. Change from ERTE of limitation to ERTE of impediment and vice versa
The possibility of moving from ERTE from impediment to limitation in the normalized development of the activity and vice versa also applies to ERTES due to force majeure authorized expressly or by administrative silence between 30-6-2020 and 30-9. -2020.
5. Extension of ERTES Force majeure
- i) Automatic extension of all ERTEs due to force majeure in force based on RDL 8/2020 art.22 for the purposes of unemployment and suspension of workers' contracts. Regarding the exemption of quotas, it is limited to companies belonging to sectors with a high coverage rate and a low activity recovery rate.
- ii) automatic extension of all ERTES due to impediment in the development of the authorized activity, which remain in force under the terms set forth in the corresponding estimating resolutions, expressly or by silence, without requiring the processing of a new ERTE.
The applicable exemption percentages, according to the number of workers registered on February 29, 2 are the following:
i) less than 50 workers: 100% of the business contribution
ii) 50 or more workers: 90% of the business contribution
Likewise, ERTEs are automatically extended until 30-9-2021 due to limitation of the normalized development of the activity.
From 1-6-2021, the applicable exemptions according to the number of workers registered as at 29-2-2020, are the following:
- June and July (less than 50 workers, 85%, 50 or more workers, 75%)
- August and September (less than 50 workers, 75%, 50 or more workers, 65%)
