Below you will find a summary of what, who, how and when these measures, which have been implemented since 24 February, affect.
What does it affect?
To the ERTE due to COVID 19 and the volcano on the Island of La Palma.
Who does it affect?
To companies and self-employed workers with ERTE authorized due to COVID-19 and the volcano on La Palma Island.
How does it affect? Measures to facilitate the transition pharmacies email list to the new ERTE regulated in the labour reform
The ERTEs in force as of February 24, 2022 will be automatically extended until March 31, 2022.
The exemptions from Social Security contributions will be reduced during the month of March, so that companies with 10 or more employees as of February 29, 2020 will be able to exempt themselves from 20% of their Social Security contributions and 30% in the case of companies with less than 10 employees.
Exemptions are 60% if the company carries out training actions with workers affected by the ERTE.
Companies that have been authorized to file temporary layoffs due to activity impediments will be able to benefit from a 90% exemption from Social Security contributions.
Measures for companies and workers in the Canary Islands affected by the eruption of the volcano on the island of La Palma
Without the need to process a new ERTE, the volcanic ERTEs authorized by DA 5 of RDL 18/2021 will be considered, from March 1 to June 30, 2022, of temporary force majeure.
Deferrals and moratoriums may be requested for the payment of Social Security contributions and for joint collection concepts, the accrual of which takes place between the months of February and May 2022, in the case of companies, and between the months of March and June 2022, in the case of self-employed workers.
Measures for self-employed workers
Exemptions of between 90 and 25 percent are established in the contribution in favor of self-employed workers, during the months of March to June 2022, when they have received some type of benefit for cessation of activity under the provisions of Royal Decree-Law 18/2021.
The extraordinary benefit for cessation of activity will be maintained as of March 1, 2022, with a maximum duration of 4 months.
They will continue to benefit from the extraordinary measures regarding the deferral or moratorium on the payment of Social Security contributions.
