Article 2. Records of temporary regulation of employment due to disability or activity limitations.
1. Companies and entities of any sector or activity that are prevented from carrying out their activity in any of their work centers, as a result of new restrictions or sanitary containment measures adopted, as of October 1, 2020, by authorities Spanish or foreign workers, may benefit, with respect to workers who have their activities suspended, in the affected centers, for the periods and percentages of working hours affected by the suspension, from the exemption percentages provided below, prior authorization of a file of temporary regulation of employment:
a) 100% of the business contribution accrued during the closing period, and until January 31, 2021, when the company had less than fifty workers or assimilated to them registered with Social Security at 29 February 2020. b) If on that date the company had fifty or more employees or similar persons registered, the exemption will reach 90% of the business contribution during the closing period and until December 31 January 2021.
In this case, the exemption will be applied to the payment of the business contribution provided for in article 273.2 of the consolidated text of the General Social Security Law.
2. The companies and entities of any sector or activity that see the normalized development of their activity limited as a result of decisions or measures adopted by the Spanish authorities, may benefit, from the entry into force of this royal decree-law and in the centers affected, prior authorization of a temporary regulation file of use of force majeure due to limitations, in accordance with the provisions of article 47.3 of the Workers' Statute, of the following exoneration percentages:
a) Regarding the workers of these companies that have their activities suspended, and the periods and percentages of working hours affected by the suspension, the exemption from the business contribution earned in the months of October, November, December 2020 and January By 2021, it will reach 100%, 90%, 85% and 80%, respectively, when the company had less than fifty working people or those similar to them registered with Social Security on February 29, 2020.
b) With respect to the workers of these companies that have their activities suspended, and the periods and percentages of working hours affected by the suspension, the exemption from the business contribution accrued in the months of October, November, December 2020 and January By 2021, it will reach 90%, 80%, 75% and 70%, respectively, when the company would have had fifty or more workers.
In this case, the exemption will be applied to the payment of the business contribution provided for in article 273.2 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, as well as the relative to the fees for joint collection concepts.
3. The exemptions in the contribution will be applied by the General Treasury of the Social Security at the request of the company, after communication of the identification of the workers and period of suspension or reduction of working hours, and previous presentation of a responsible declaration, regarding of each contribution account code and accrual month. This statement will refer to both the existence and the maintenance of the validity of the temporary employment regulation files and the fulfillment of the requirements established for the application of these exemptions. Specifically, and in any case, the statement will refer to having obtained the corresponding resolution from the labor authority issued expressly or by administrative silence.
For the exemption to be applicable, the responsible declarations must be submitted before requesting the calculation of the settlement of quotas corresponding to the period of accrual of quotas on which said declarations have effects.
Companies must notify the General Treasury of Social Security, as well as the labor authority that had issued the express or tacit resolution therein, this express waiver of the employment regulation file.
The presentation of the responsible declarations and the waiver referred to in this article must be made through the Electronic Data Remission System in the field of Social Security (RED System), regulated in Order ESS / 484/2013 of March 26.
7. The exemptions provided for in sections 1 and 2 shall apply, with respect to workers who have their activities suspended, and the periods and percentages of working hours affected by the suspension, to the payment of the business contribution provided for in article 273.2 of the Consolidated text of the General Law of Social Security.