DGTr has issued a non-binding approach in response to the consultations raised by the CEOE on the following issues:
1. Interruption of the calculation of the duration of temporary contracts suspended due to force majeure or ETOP as a result of COVID-19 (RDL 9/2020 art.5).
DGTr clarifies that the measure affects all temporary contracts that are suspended due to force majeure or ETOP as a result of COVID-19. It doesnot affect, on the contrary, contracts which are reduced in hours, or contracts not included in the ERTE.
The interruption of the calculation implies the interruption of the duration of the contract during the suspension period, which will be restored once the suspension is complete.
If during the period of suspension or after the resumption of the activity and during the extended or extended period there is any cause that causes the subject matter of the contract (which terminates the contract in a valid and objective manner), the termination shall be fully effective. This could be the case of a replacement interim contract, or a re-issue contract for the termination of the retirement age, not so of an interim vacancy coverage contract, or the re-issue contract in the case of deferred partial retirement, or that of any other temporary contract where the cause of termination is the mere expiry of the term.
2. Exemption of quotas linked to the maintenance of employment provided for cases of reduction of the day or suspension of contracts by force majeure as a result of COVID-19 (RDL 8/2020 art.24). On this issue, DGTr clarifies that:
- the maintenance commitment extends to companies that have suspended or reduced the day due to force majeure based on COVID-19 and that the exemption or reduction in quotas applies;
- job maintenance consists of an obligation, not a declaration of will;
- the commitment to maintain employment is not understood to be non-compliance where the employment contract is extinguished by: disciplinary dismissal declared appropriate, resignation, retirement or permanent disability total, absolute or great invalidity of the worker. In the case of temporary contracts, the commitment shall also not be deemed to be breached where the contract is extinguished by expiry of the agreed time or the performance of the work or service constituting its subject matter or where the contracting activity cannot be carried out immediately.
- the specific workers in relation to whom the commitment extends are those affected by the measure of suspension or reduction of hours.
- the 6-month period is calculated from the end of the measures to reduce the working day or suspend contracts based on COVID-19, the maximum duration of which is that of the alarm status and its possible extensions (RDL 8/2020 art.28; RDL 9/2020 disp.adic.1a).
- in case of non-compliance, the company must proceed with the withdrawal of the business and joint collection contributions no longer entered.