ROYAL DECREE-LAW 2/2021, OF JANUARY 26, ON THE REINFORCEMENT AND CONSOLIDATION OF SOCIAL MEASURES IN DEFENSE OF EMPLOYMENT
TITLE I
IV Social Agreement in Defense of Employment
Article 2. Files of temporary regulation of employment due to disability or activity limitations.
1. Companies and entities affected by restrictions and sanitary containment measures may request an employment regulation file due to impediment or limitations to the activity in the terms set forth in article 2 of Royal Decree-Law 30/2020, of September 29, from February 1, 2021 to May 31, 2021, unless the provisions apply to them in section 2.
The procedure and requirements for the exemption of Social Security contributions applicable in such cases will be those provided for in the aforementioned article 2 of Royal Decree-Law 30/2020, of September 29.
The percentages for the exemption of Social Security contributions applicable to temporary employment regulation files based on impediment to the activity, for the months of February to May 2021, will be regulated in article 2.1 of Royal Decree-Law 30/2020, of September 29 (100% exemption of the business contribution to Social Security during the period closing time -with less than 50 workers as of 02/29/2020).
The percentages for the exoneration of Social Security contributions applicable to the temporary employment regulation files based on limitations to the activity, for the months of February to May 2021, will be those provided for in article 1.4.
2. Once verified the concurrence of any of the constitutive situations of overwhelming force referred to in the previous section by the labor authority, by means of the corresponding estimation resolution, express or for silence, the passage from the situation of impediment to that of limitation or vice versa, as a consequence of the modulations in the sanitary restrictions adopted by the competent authorities, will not require the processing of a new temporary employment regulation file.
Notwithstanding the foregoing, the corresponding exoneration percentages will be applicable at all times, depending on the impeding or limiting nature of the force majeure situation in which the company finds itself.
3. Companies whose situation is modified in the terms described in section 2 must communicate the change in situation produced, the date of effects, as well as the centers and workers affected, at the labor authority that had approved the file and the legal representation of the workers.
Companies that have communicated this change in situation to the labor authority, must submit responsible statement before the General Treasury of Social Security, in the terms established in article 2.3 of Royal Decree-Law 30/2020, of September 29.
The labor authority will transfer said communication to the Labor and Social Security Inspectorate, for the purposes of developing those control actions that are determined on the correct application of the exemptions in the payment of Social Security contributions.