The BOE on 22 April published Royal Decree-Law 15/2020of 21 April on urgent supplementary measures to support the economy and employment, which, among others, incorporates a number of labour and social measures, as coverage of unemployment benefit to workers dismissed during the trial period of a new job; extension of the scope of ERTEs by force majeure to cover significant falls in activity in those sectors considered essential; the preferential nature of telework and the right to adapt the schedule and reduction of the day is extended by two months; the protection of discontinuous fixed workers is strengthened; application for cessation of activity for self-employed persons without Mutual,… Etc.
The measures adopted in DRL 15/2020 entered into force on 23 April. This standard incorporates more than 30 measures that strengthen the financing of companies, provide support in the tax field, facilitate the adjustment of the economy, and protect employment and citizens.
Below we detail the main labor and social measures that incorporate this Royal Decree-Law 15/2020:
1. Unemployment benefit coverage is extended to laid-off workers during the trial period of a new job
Coverage of the benefit is extended to workers whose contracts have been extinguished during the trial period of a new job since 9 March or those who have voluntarily extinguished it since 1 March because they have had a firm job offer that has fallen.
In particular, the rule states that at the termination of the employment relationship during the testing period at the request of the undertaking, produced from 9 March 2020, it will have the consideration of a legal unemployment situation regardless of the cause for which the previous employment relationship had been extinguished.
They will also be in a legal situation of unemployment and in a situation assimilated to discharge, theworkers who had voluntarily resolved their last employment relationship as of 1 March 2020,because they had a firm commitment to sign an employment contract by another company, if it had given up on it as a result of the crisis arising from COVID-19. The legal situation of unemployment shall be established by written communication by the undertaking to the worker desisting from the subscription of the contract of employment committed as a result of the crisis arising from COVID 19.
2. The scope of ERTEs is increased by force majeure to cover significant falls in activity in those sectors considered essential
The regulation of ERTEs byforce majeure is amended to cover significant reductions in activity in those sectors considered essential, but which have been affected by mobility reduction measures and have des diminished their income.
For their part, companies in essential sectors will be able to differentiate workers who do the essential tasks from those who do not, in order to access an ERTE.
Companies engaged in activities classified as essential may benefit from ERTE by the part of activity that is not affected by this essential nature. In this way, the new regulation only affects that part of the essential activities that the health authorities have allowed to reduce (e.g. dentists, ophthalmologists, physiotherapists, in respect of that part of the staff that does not attend to the services required by Health, etc.).
In particular, the rule states that:
“Contract suspensions and time reductions that have their direct cause in loss of activity as a result of COVID-19, including the declaration of alarm status, involving suspension or cancellation of activities, temporary closure of publicly influx premises, restrictions on public transport and, in general, on the mobility of persons and/or goods, lack of supplies that seriously prevent the continued regular development of the activity, or in urgent and extraordinary situations due to the contagion of staff or the adoption of preventive isolation measures decreed by the health authority, which are duly accredited, shall be considered as coming from a situation of force majeure, with the consequences arising from Article 47 of the consolidated text of the Law on the Status of Workers , approved by Royal Legislative Decree 2/2015, of 23 October.
With regard to activities to be maintained in accordance with the statement of alarm status, other rules of legal status or the provisions dictated by the delegated authorities pursuant to Article 4 of Royal Decree 463/2020 of 14 March shall be deemed to be the force majeure described in the preceding paragraph in respect of suspensions of contracts and time reductions applicable to the part of activity not affected by those conditions of maintenance of the activity”.
3. The protection of discontinuous fixed workers is strengthened
The coverage established in Royal Decree-Law 8/2020 is extended to discontinuous permanent permanent workers who have not been able to rejoin their activity on the dates provided for as a result of COVID-19 and who do not meet the legal unemployment requirement, or cannot access unemployment benefit because they do not have the necessary contribution period.
The new amendments extend the coverage established in Royal Decree-Law 8/2020 to fixed-discontinuous workers and those who perform fixed and periodic work that are repeated on certain dates, in the following terms:
- a) In the event of suspension or reduction of the time by ERTE of a discontinuous fixed contract (arts. 22 and 23 of Royal Decree-Law 8/2020), or those cases in which they are awaiting the arrival of the date on which their call and effective reinstatement would proceed not to mediate the COVID-19 crisis, may benefit from the generic measures fixed:
- Recognition of the right to unemployment contribution benefit, as regulated in Title III of the consolidated text of the General Law on Social Security, to the workers concerned, even if they lack the minimum listed period necessary for this purpose.
- Do not compute the time at which the contribution-level unemployment benefit is received that brings its immediate cause of those extraordinary circumstances, for the purpose of consuming the maximum periods of perception established.
- b) The workers who, without being in the situation in the previous paragraph, are interrupted their provision of services as a result of the impact of COVID-19 during periods which, if that extraordinary circumstance had not taken place, would have been of activity, and as a result become beneficiaries of unemployment benefit, may be re-received, with a maximum limit of 90 days, when they are again in a legal situation of unemployment.
In order to determine the period which, had this not been the case, would have been of employment activity, the person who was actually employed during the previous calendar year on the basis of the same employment contract shall be to be actually worked. If it is the first year, it will be at the periods of activity of other comparable workers in the company. This measure shall apply to the same right consumed, and shall be recognised ex officio by the managing entity when the person concerned requests its resumption.
- (c) Workers who prove that, as a result of the impact of COVID-19, they have not been able to rejointheir activity on the date envisaged and were beneficiaries of benefits at that time shall not be suspended from the right to the benefit or subsidy they received.
If, on the date on which they should have rejoined the activity, they were not receiving unemployment benefits because they had exhausted them, but prove the quoted period necessary to obtain a new contribution benefit, the business certification of the impossibility of reinstatement shall constitute a legal situation of unemployment for the recognition of the right to that benefit.
The workers referred to in this paragraph shall be subject to the replacement of the right to the benefit provided for in point (b).
- d) Workers who have been disrupted and those who have not been able to rejoin it as a result of COVID-19 and do not have the period of listed occupation necessary to obtain unemployment benefit, shall be entitled to a new contribution benefit, which may be received until the date on which the incorporation into their employment takes place, with a maximum limit of 90 days. The monthly amount of the new benefit shall be equal to that of the last monthly payment of the contribution benefit received, or, where appropriate, to the minimum amount of the contribution benefit. The same right shall be for those who, during the crisis situation arising from COVID-19, exhaust their unemployment benefits before the date on which the incorporation into their workplace takes place and lack sufficient contributions for the recognition of a new right, in which case, the business certification of impossibility of reinstatement will constitute a new legal situation of unemployment. In this case, they shall not apply to the provisions of point (b) where they establish a new legal situation of unemployment.
4. Two-month extension of adaptations and time reductions to reconcile
The right to adapt the timetable and reduce the working day for dependents due to the health crisis situation is extended for two more months.
In the face of the measure promoted at the time of the closure of schools and other services for the elderly, the rights to adapt the schedule and the mode of work and the reduction of hours (up to 10%) are extended for two months. to care for dependents in this coronavirus crisis.
5. Two-month extension of the preferential nature of remote work (telework)
The preferential nature of remote work (telework) is extended by two months
Following the royal decree-law 8/2020, where “preferential character” is granted to remote work whenever possible. This measure should be a priority over temporary cessation or reduction of activity.
6. Use of the amounts of the Cooperative Promotion and Education Fund to alleviate the effects of COVID-19.
The Cooperative Promotion and Education Fund is made extraordinary so that it can be used for any activity that contributes to curbing or alleviating the effects of COVID-19, through its own actions, donations to other public or private entities or liquidity to the cooperative to ensure the continuity of its operation.
1. Thus, during the term of the state of alarm declared by Royal Decree 463/2020 of 14 March, declaring the state of alarm for the management of the health crisis situation caused by COVID-19 and its possible extensions and until 31 December 2020,the Cooperative Education and Promotion Fund regulated in article 56 of Cooperative Law 27/1999 may be earmarked, in whole or in part, for the following purposes:
- a) As a financial resource, to provide liquidity to the cooperative if it needs it for its operation.
For this purpose, the Education and Cooperative Promotion Fund for this purpose shall be returned by the cooperative with at least 30% of the results of free disposal generated each year, until it reaches the amount that the Cooperative had at the time of the decision of its exceptional application and within a maximum period of 10 years.
- b) Any activity that is intended to help stem the COVID-19 health crisis or alleviate its effects, either through own actions or through donations to other entities, public or private.
2. During the term of the state of alarm declared by Royal Decree 463/2020 of 14 March, or any of its extensions, the Governing Council shall assume the power to approve the application of the Education or Promotion Fund in the terms provided for in paragraph 1, where for lack of adequate or sufficient means the General Assembly of cooperative societies cannot be convened for its conclusion through virtual means.
The exceptional assumption by the Governing Council of this competence shall be extended until 31 December 2020 where the protection of the health of the members and partners of the cooperative continues to demand the virtual celebration of the General Assembly of the cooperative society and this is not possible for lack of adequate or sufficient means.
3. For this exclusive purpose, The provisions of Articles 13.3 and 19.4 of Law 20/1990 of 19 December on the Tax Regime of Cooperatives shall not apply. Therefore, the Cooperative Training and Promotion Fund which has been implemented in accordance with paragraph 1(a) shall not be considered as entry for the cooperative.
7. Improvements for agricultural workers
The reduction in contributions for certain agricultural workers during periods of inactivity in 2020 is approved or the procedure for deferring Social Security debt is simplified.
- Inactivity contribution to the Special System for Agricultural Employees established in the General Social Security Regime: With effect from 1 January 2020, workers who had made a maximum of 55 actual days listed in 2019 will be applied to the resulting quotas during periods of inactivity in 2020 a reduction of 19.11%.
- Checking the requirements for incorporation into the Special System for Self-Employed Agricultural Workers: verification of the validity of incorporations into the Special System for Self-Employed Agricultural Workers, established in the Special Regime for the Social Security of Self-Employed or Self-Employed Workers, pending to be carried out by the General Treasury of Social Security on the date of entry into force of this royal decree-law (i.e. April 23), will be carried out in accordance with the conditions laid down in article 324.1 of the Consolidated Text of the General Law on Social Security, approved by Royal Legislative Decree 8/2015, 30 October, in accordance with the wording given to that article by the final provision sixth.
- Inclusion in the Special System for Self-Employed Agricultural Workers:
- 1. Workers who own and carry out agricultural work personally and directly, even if they are employed, shall be included in this special system, provided that they are not more than two workers who are covered by the monthly form of bases or, if they are workers who are employed in the form of daily bases , referred to in Article 255, that the total number of actual actual days actually made does not exceed five hundred and forty-six in a year, counted from 1 January to 31 December each year. The number of actual days shall be reduced proportionately depending on the number of days of registration of the self-employed person in this Special System during the calendar year concerned. The limitations on the occupation of employed persons referred to in the preceding paragraph are understood to apply for each holding.
- 2. For the purposes provided for in this special system, agricultural exploitation means all the goods and rights organized by its owner in the exercise of the agricultural activity, and which in itself constitutes a technical-economic unit, and the person holding or owners of the holding may be the owner, tenant, sharecrop, assignee or other similar concept, of the farms or material elements of the respective agricultural holding. In this regard, agricultural activity means all the work required for the production of agricultural, livestock and forestry products. For the purposes provided for in this special system, the direct sale by the farmer or farmer of the own production without processing or the first processing thereof, the final product of which is included in Annex I to Article 38 of the Treaty on the Functioning of the European Union, within the elements which make up the holding, shall be considered as an agricultural activity , in municipal markets or in places other than permanent commercial establishments, agricultural activity is also considered to be any one involving the management or management and management of the holding.
8. Option by a mutual collaborator with the Social Security of the self-employed who had initially opted for a managing entity
Self-employed workers had until June 2019 to make the option for some Mutual Collaborator with Social Security for the management of certain Social Security benefits. A collective of some 50,000 self-employed people did not do so and at the moment they have to make a massive request for cessation of activity so that it is available in this RDL 15/2020 that they can opt for a Mutua at the time of requesting the cessation, and thus ensure that the new entity can recognize their right and facilitate their processing.
They may also apply for the provision of Temporary Disability from that moment on, also in the Mutual for which they choose.
In particular, it is established by the rule that:
“Workers within the scope of the Special Social Security Regime for Self-Employed or Self-Employed Persons who have not exercised the option provided for in Article 83(1.b) consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 8/2015, of October 30, nor the option by a mutual, pursuant to paragraph 7 of Article 17 of Royal Decree-Law 8/2020, of 17 March, extraordinary urgent measures to address the economic and social impact of COVID-19, must comply with the abovementioned Article 83(1.b), exercising the option and formalizing the corresponding accession document within three months of the end of the alarm status. This option shall take effect from the first day of the second month following the end of this three-month period.
After the deadline for carrying out the option provided for in the preceding paragraph without the worker having formalised the corresponding accession document, it shall be understood that he has opted for the mutual with the largest number of self-employed workers associated in the province of the address of the person concerned, automatically having the accession with effect from the first day of the second month following the end of the three-month period referred to in the previous paragraph. In order to implement such accession, the National Institute of Social Security shall communicate to that mutual person the data of the self-employed person that are strictly necessary.
The Mutual Collaborator of Social Security shall notify the worker of the accession with an express indication of the date of effect and coverage for the protected contingencies.
The choice by a mutual collaborator with the Social Security of workers of the Special Regime of Social Security of Self-employed or Self-Employed Workers made to make the right to extraordinary benefit for cessation of activity regulated in Article 17 of Royal Decree-Law 8/2020 of 17 March of extraordinary urgent measures to deal with the economic and social impact of COVID-19, it will result in the mutual collaborator who has chosen the self-employed person to assume the protection and responsibility for the payment of the extraordinary cessation of business benefit as well as the other benefits arising from the contingencies for which the coverage has been formalized, including the temporary disability allowance whose medical leave is issued after the date of formalization of protection with that mutual and derives from the relapse of a previous temporary disability process covered by the managing entity.
Responsibility for the payment of financial benefits arising from the processes that are in progress at the time of the date of formalization of the protection referred to in the first subparagraph shall remain with the managing entity”.
9. Deferment of the payment of debts to Social Security whose statutory period of income takes place between April and June 2020.
Applications must be made before the first ten calendar days of each of the regulatory entry periods and deferment shall be granted by a single decision, amortized by monthly payments and shall determine a repayment period of 4 months for each monthly payment requested from the month following which it has been issued, without exceeding a total of 12 monthly payments.
The deferment shall be incompatible with the moratorium on quotas and applications for deferment for periods for which the default has also been requested shall be held as not submitted, if the applicant has been granted the latter.
10. Pension fund rescue
In the area of citizen protection, the terms for the rescue of pension funds are laid down, defining, inter alia, the accreditation of the circumstances entitled to the availability of the plans, the period to which those circumstances are linked and the maximum amount available.
In particular, it is established by the standard:
“For the purposes of the twentieth additional provision of Royal Decree-Law 11/2020 of 31 March adopting additional urgent measures in the social and economic sphere to address COVID-19, the following rules shall be followed for the availability of consolidated rights in pension schemes:
1. They may apply to take effect of their consolidated rights in the cases of that twentieth additional provision of Royal Decree-Law 11/2020 of 31 March, the participants in the pension schemes of the individual and associated system, and the participants in the pension schemes of the defined or mixed contribution employment system for those contingencies defined under the defined contribution regime.
Participants in the pension scheme of the employment system of the defined or mixed mode of benefit may also provide, for those contingencies defined under or linked to the defined benefit, of the consolidated rights if they are affected by aRTE, the suspension of openness to the public of establishments or the cessation of activity , arising from the situation of health crisis caused by COVID-19, where permitted by the pension commitment and provided for by the plan specifications approved by its control committee under the conditions established by them.
2. The concurrence of the circumstances referred to in paragraph 1 of the twentieth additional provision of Royal Decree-Law 11/2020 shall be established by the pension plan participant applying for the provision by submitting the following documents to the pension fund managing entity:
a) In the event that the participant is affected by a temporary employment regulation (ERTE) dossier arising from the situation of health crisis caused by COVID-19, the company’s certificate proving that the participant has been affected by the ERTE shall be presented, indicating the effects of the same on the employment relationship for the participant.
b) In the event that he is the business owner of the establishment whose opening to the public has been suspended as a result of Article 10 of Royal Decree 463/2020, of 14 March, a declaration shall be submitted to the shareholder liable that the shareholder complies with the requirements laid down in paragraph 1(b) of the twentieth additional provision of Royal Decree-Law 11/2020 of 31 March in order to implement his consolidated rights.
c) In the event that he is self-employed who had previously been integrated into a Social Security scheme as such, or in a mutual scheme alternative to it and ceased his activity during the state of alarm decreed by the Government by COVID-19, the certificate issued by the State Agency of the Tax Administration or the competent body of the Autonomous Community shall be presented , where appropriate, on the basis of the declaration of cessation of activity declared by the person concerned.
(d) If the applicant is unable to provide any of the required documents, he may replace it by means of a responsible declaration including the express justification for the reasons relating to the consequences of the COVID-19 crisis, which prevent him from such a contribution. Upon completion of the alarm status and its extensions, you will have one month to provide the documents you have not provided.
3. The amount of bound duties available shall be that justified by the shareholder to the pension fund management entity, with the maximum limit of the lesser of the following two amounts for the set of pension schemes of which it holds:
1st. Depending on the case in paragraph 1 of the twentieth additional provision of Royal Decree-Law 11/2020 of 31 March:
a) in the event of the participant affected by aRTE arising from the health crisis situation caused by COVID-19: net wages no longer received as long as the ERTE remains valid, with a maximum calculation period equal to the validity of the alarm status plus an additional month, justified by the last payroll prior to this situation;
b) in the case of an employer holding establishment whose opening to the public has been suspended as a result of Article 10 of Royal Decree 463/2020 of 14 March: estimated net income which has ceased to be received due to the suspension of openness to the public, with a maximum calculation period equal to the validity of the alarm status plus an additional month, justified by the filing of the annual income tax return of individuals for the previous financial year and, where appropriate, the split payment of Personal Income Tax and the self-assessments of value added tax for the last quarter;
c) in the case of self-employed workers who had previously been integrated into or in a system of mutualism alternative to it, and have ceased their activity as a result of the state of alarm decreed by the Government: net income that has ceased to be received as a result of the cessation of activity during a maximum period of calculation equal to the validity of the alarm state plus an additional month, estimated by the annual declaration of Personal Income Tax for the previous financial year and, where appropriate, the split payment of Personal Income Tax and the self-assessments of Value Added Tax for the last quarter.
In the case of paragraphs b) and (c), the applicant shall also provide a responsible declaration quantificing the monthly amount of income reduction.
2nd. The result of apportioning the annual Public Multi-Effects Income Indicator (IPREM) for 12 payouts in force for the 2020 financial year multiplied by three in the proportion corresponding to the period of duration of the ERTE, the period of suspension of the opening to the public of the establishment or the period of cessation of activity, according to, respectively, corresponds to each of the cases referred to in the paragraphs (a), b) and (c) paragraph 1 of the twentieth additional provision of Royal Decree-Law 11/2020 of 31 March. In any case, in all three cases the maximum time period to be computed is the validity of the alarm state plus an additional month.
4. The participant shall be responsible for the veracity of the documentation accreditation of the event of the event of fact required to apply for the benefit, as well as for the accuracy in the quantification of the amount to be received.
5. The refund shall be made within a maximum period of seven working days after the participant submits the complete supporting documentation. In the case of pension schemes in the type of employment, this period shall be extended to thirty working days from the time the participant submits the complete supporting documentation.
6. The provisions of this provision shall also apply to insured pension policyholders, corporate social security plans and social security mutuals referred to in Article 51 of Law 35/2006 of 28 November on personal income tax. In these cases, references made in the previous paragraphs to managing entities, shareholders and pension plan specifications shall be construed as referring to insurers, insured or mutual insurers, and insurance policies or benefit regulations, respectively. In the case of social security mutual funds acting as an alternative system to discharge into the Special System of Social Security of Self-Employed or Self-Employed Workers, the economic rights of the products or insurance used to fulfil that alternative function may not be enforced.
7. The above paragraphs define the cases and conditions under which the exceptional power to settle the bound rights provided for in the twentieth additional provision of Royal Decree-Law 11/2020 of 31 March may be effective. As not provided for in those paragraphs, the latter twentieth additional provision remains in force.
8. The amounts and documentation indicated in the previous paragraphs may be amended by Royal Decree, in accordance with paragraph 3 of the twentieth additional provision of Royal Decree-Law 11/2020 of 31 March”.
11. The qualification of an employment society is adapted
Some of the requirements that allow public limited companies or limited liability to qualify as an employment company are temporarily and extraordinarily adapted.
Thus, in an extraordinary way, the period of 36 months referred to in Article 1(1)(b) of Law 44/2015 of 14 October on Labour companies and Participated in order to reach the limit laid down in that letter is extended for an additional 12 months.
This extraordinary extension shall apply exclusively to civil companies incorporated during 2017.
It should be recalled that article 1(2) of Law 44/2015 on Labour and Equity Companies provides that public limited companies which meet the following requirements may be rated as a ‘Labour Company’:
- (a) That at least most of the share capital is owned by workers providing personally and directly remunerated services under an indefinite working relationship.
- b) That none of the partners hold shares or share shares representing more than one third of the share capital, unless:
- The labour company is initially constituted by two working partners with an indefinite-term contract, in which both share capital and voting rights shall be distributed to fifty per cent, with the obligation that within a maximum period of 36 months they comply with the limit set out in this paragraph.
- In the case of partners who are public entities, majority public participation, non-profit entities or the social economy, in which case the share office may exceed that limit, without reaching fifty per cent of the share capital.
In cases of transgression avented from the limits indicated in the sections a) and (b) of this Article, the company shall be obliged to accommodate the situation of its partners to the law within eighteen months of the first non-compliance.
12. Suspension of deadlines in the scope of action of the Labour and Social Security Inspection
The period of validity of the alarm status, as well as its possible extensions, shall not count for the purposes of the duration of the actions of the Labour and Social Security Inspection or for the fulfillment of any requirements. Actions arising from situations closely linked to the facts justifying the state of alarm, or those which are indispensable because of their severity or urgency, are exempted. The limitation periods for actions to demand responsibility for compliance with social and social security regulations are also suspended.
13. Sanctioning and repayment regime for undue benefits
The forecasts for the sanctioning and repayment regime for undue benefits are amended in respect of applications submitted by undertakings containing falsehoods or inaccuracies in the data provided.
The conduct of the undertaking consisting in requesting measures, in relation to employment, which are not necessary or not having sufficient connection to the cause that gives rise to them, where that circumstance is deduced from the falsehoods or inaccuracies in the data provided by them and provided that they give rise to the generation or perception of undue benefits or the application of undue deductions in the contributions to Social Security.
It is further added that the worker shall retain the right to pay for the period of employment regulation initially authorised, discounting the amounts he would have received as unemployment benefit.
Amendments are made to the Law on Infringements and Sanctions in the Social Order, which include that in the case of violation of Article 23(1.c) (consisting of making statements, or facilitating, communicating or entering false or inaccurate data that results in workers obtaining or unduly enjoying benefits, as well as collusion with its workers or other beneficiaries in obtaining undue or higher benefits than they come from in each case, or to avoid the fulfilment of the obligations to any of them in respect of benefits) the undertaking shall be directly responsible for the reimbursement of the amounts unduly received by the worker, provided that it is not the worker’s fault.
If you have any questions or need any clarification about these new labor measures that have been approved and collected in Royal Decree-Law 15/2020, you can contact
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