Article 1. Temporary employment regulation files based on the causes set forth in article 22 of Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to face the economic and social impact of COVID-19.
1. As of the entry into force of this Royal Decree-Law, only the temporary employment regulation files based on Article 22 of Royal Decree-Law 8/2020, of March 17, that have been requested before will be applicable. from the entry into force of this and, at most, until September 30, 2020.
2. The companies and entities referred to in this article must notify the labor authority of the total resignation, where appropriate, of the file for the temporary regulation of authorized employment, within a period of 15 days from the date of the effects thereof.
3. No overtime may be carried out, new outsourcing of the activity may be established or new contracts may be arranged, whether direct or indirect, during the application of the temporary employment regulation files referred to in this article.
This prohibition may be excepted in the event that regulated persons and who provide services in the workplace affected by new hires, direct or indirect, or outsourcing, cannot, due to training, training or other objective and justified reasons, develop the functions entrusted to them, after prior information on the part of the company to the legal representation of the workers.
Article 2. Procedures for suspension and reduction of working hours for economic, technical, organizational and production reasons.
1. The temporary employment regulation procedures based on economic, technical, organizational and production causes derived from the COVID-19 started after the entry into force of this Royal Decree-Law and until September 30, 2020, will result from application of article 23 of Royal Decree 8/2020, of March 17, with the specialties included in this provision.
2. The processing of these files may be initiated while a temporary employment regulation file referred to in article 1 is in force.
3. When the temporary employment regulation file for economic, technical, organizational or production reasons begins after the completion of a temporary employment regulation file based on the cause provided for in article 22 of Royal Decree-Law 8/2020 , from March 17, the effective date of that will be rolled back to the date of completion of this.
5. No overtime may be carried out, new outsourcing of the activity may be established or new contracts may be arranged, whether direct or indirect, during the application of the temporary employment regulation files referred to in this article.
This prohibition may be excepted in the event that regulated persons and who provide services in the workplace affected by new hires, direct or indirect, or outsourcing, cannot, due to training, training or other objective and justified reasons, develop the functions entrusted to them, after prior information on the part of the company to the legal representation of the workers.
Article 3. Extraordinary measures regarding unemployment protection.
2. The entity managing the unemployment benefits will extend until September 30, 2020 the maximum duration of the rights recognized by virtue of procedures for suspension or reduction of employment regulated in articles 22 and 23 of Royal Decree-Law 8/2020. , of March 17, whose start date is prior to the entry into force of this royal decree-law.
Companies that renounce the employment regulation file in full or disaffected workers must notify the entity that manages unemployment benefits of the drop in the benefit of those people who are no longer affected by the suspension or reduction measures with character prior to its effectiveness.
4. For the purposes of the regularization of unemployment benefits, when periods of activity and inactivity alternate during a calendar month, as well as in the cases of reduction of the usual working day, and in cases where both are combined, days of inactivity and days in reduced working hours, the company must communicate the expired month, through the communication of periods of activity of the certific @ 2 application, the information on the days worked in the previous calendar month.
5. The communication provided for in the previous section is understood without prejudice to the obligation of the company to communicate to the managing entity, prior to its effectiveness, the cancellations and variations of the measures for suspension and reduction of working hours, in the legally established terms. The Labor and Social Security Inspection will have these data at your disposal.
Article 4. Extraordinary contribution measures linked to temporary employment regulation files based on the causes set forth in articles 22 and 23 of Royal Decree-Law 8/2020, of March 17.
1. The companies and entities that have employment regulation files referred to in article 1 of this royal decree-law will be exempt from the payment of the business contribution to the Social Security contribution and for concepts of joint collection, in the percentages and conditions indicated below:
a) Regarding workers who restart their activity from July 1, 2020, as well as those referred to in article 4.2.a) of Royal Decree-Law 18/2020. The exemption will reach 60% of the business contribution accrued in July, August and September 2020, when the company would have had less than fifty workers or assimilated to them in a situation of Social Security registration on February 29, 2020. Yes on that date the company would have had fifty or more workers or assimilated to them in high status, the exemption will reach 40% of the business contribution accrued in July, August and September 2020.
b) Regarding the workers of these companies that continue with their suspended activities as of July 1, 2020 and the periods and percentages of hours affected by the suspension, the exemption will reach 35% of the business contribution accrued in July , August and September 2020, when the company had had less than fifty workers or assimilated to them registered in Social Security as of February 29, 2020. If on that date the company had had fifty or more workers or assimilated to them in a registered situation, the exemption will reach 25% of the business contribution accrued in July, August and September 2020.
2. Companies that have decided to suspend contracts or reduce working hours for economic, technical, organizational and production reasons related to COVID-19, with the specialties referred to in article 23 of Royal Decree-Law 8 / 2020.
a) Regarding workers who restart their activity from July 1, 2020 and the periods and percentages of hours worked from that moment, the exemptions in the terms and conditions established in letter a) will apply. of section 1 of this article.
b) Regarding the workers of these companies with their activities suspended between July 1 and September 30, 2020, and the periods and percentages of hours affected by the suspension, the exemptions in the terms and conditions will apply. indicated in letter b) of section 1 of this article.
3. The exemptions in the contribution will be applied by the General Treasury of the Social Security at the request of the company, after communicating the identification of the workers and period of suspension or reduction of working hours, and upon presentation of a responsible statement, regarding of each contribution account code and accrual month, on maintaining the validity of employment regulation records.
The express resignation to the employment regulation file presented before the labor authority determines the termination of these exemptions from the date of effect of said resignation.
5. The exemptions in the contribution referred to in this article will not have effects for workers, maintaining the consideration of the period in which they are applied as effectively quoted for all purposes, without the provisions of section 1 of the Article 20 of the consolidated text of the General Law on Social Security.
Article 5. Limits related to dividend distribution and fiscal transparency.
1. Companies and entities that have their tax domicile in countries or territories classified as tax havens in accordance with current regulations may not avail themselves of the temporary employment regulation files regulated in articles 1 and 2 of this royal decree-law.
2. Commercial companies or other legal entities that avail themselves of the temporary employment regulation files regulated in articles 1 and 2 of this royal decree-law and that use the public resources allocated to them may not proceed to the distribution of dividends corresponding to the fiscal year in which these temporary employment regulation files are applied, except if they previously paid the amount corresponding to the exemption applied to social security contributions and have renounced it.
This limitation on the distribution of dividends will not apply to those entities that, as of February 29, 2020, had less than fifty workers, or assimilated to them, in a situation of registration with Social Security.