Article 22. Legal situation of unemployment due to the termination of the employment relationship in the trial period produced during the validity of the state of alarm.
The termination of the employment relationship during the trial period at the request of the company, produced as of March 9, 2020, will be considered a legal situation of unemployment regardless of the cause for which the employment relationship had been terminated. previous.
Also, they will be in a legal situation of unemployment and in a situation assimilated to discharge, the working people who have voluntarily resolved their last employment relationship as of March 1, 2020, for having a firm commitment to subscribe to an employment contract by from another company, if it had given up on it as a consequence of the crisis derived from COVID-19. The legal situation of unemployment will be accredited by written communication from the company to the worker, withdrawing from the signing of the labor contract committed as a consequence of the crisis derived from COVID 19.
Article 23. Rules on exceptional availability of pension plans in situations derived from the health crisis caused by COVID-19.
For the purposes of the provisions of the twentieth additional provision of Royal Decree-Law 11/2020, of March 31, which adopts urgent complementary measures in the social and economic field to deal with COVID-19
The concurrence of the circumstances referred to in section 1 of the twentieth additional provision of Royal Decree-Law 11/2020 will be accredited by the participant of the pension plan requesting the provision by submitting the following documents to the managing entity of Pension funds:
a) In the event that the participant is affected by a temporary employment regulation file (ERTE) derived from the health crisis situation caused by COVID-19, the certificate of the company will be presented in which it is accredited that the participant has been affected by the ERTE, indicating the effects of the same on the labor relationship for the participant.
b) In the event of being the business owner participant of establishment whose opening to the public has been suspended as a consequence of the provisions of article 10 of Royal Decree 463/2020, of March 14, the declaration of the participant will be presented in which He declares, under his responsibility, that he complies with the requirements established in section 1, letter b) of the twentieth additional provision of Royal Decree-Law 11/2020, of March 31, to be able to enforce his consolidated rights.
c) In the event of being a self-employed person who had previously been integrated into a Social Security regime as such, or in a mutualism regime alternative to this and has ceased its activity during the state of alarm decreed by the Government by COVID-19, the certificate issued by the State Agency of Tax Administration or the competent body of the Autonomous Community, where appropriate, will be presented on the basis of the declaration of cessation of activity declared by the interested party.
d) If the applicant is unable to provide any of the required documents, he may substitute it by means of a responsible declaration that includes the express justification of the reasons, related to the consequences of the COVID-19 crisis, which prevent him from providing such information. After the end of the state of alarm and its extensions, you will have a period of one month to provide the documents that you would not have provided.
The amount of the consolidated rights available will be justified by the participant to the pension fund management entity, with the maximum limit of the lesser of the following two amounts for the set of pension plans of which it is the holder:
a) in the event of the participant affected by an ERTE derived from the health crisis situation caused by COVID-19: the net wages not received while the ERTE is in force, with a maximum computation period equal to the validity of the alarm status plus an additional month, justified with the last payroll prior to this situation;
b) in the event of a business owner of an establishment whose opening to the public has been suspended as a consequence of the provisions of article 10 of Royal Decree 463/2020, of March 14: the estimated net income that has been lost due to the suspension of opening to the public, with a maximum computation period equal to the validity of the state of alarm plus an additional month, justified by the presentation of the annual declaration of the Personal Income Tax corresponding to the previous year and, where appropriate, the fractional payment of the Personal Income Tax and the self-assessments of the Value Added Tax corresponding to the last quarter;
c) in the case of self-employed workers who had previously been integrated into a Social Security regime as such, or in a mutualism regime alternative to it, and have ceased their activity as a consequence of the state of alarm decreed by the Government: the net income that has ceased to be received as a result of the situation of cessation of activity during a maximum computation period equal to the validity of the state of alarm plus an additional month, estimated through the annual declaration of the Income Tax of the Individuals corresponding to the previous year and, where appropriate, the fractional payment of the Personal Income Tax and the self-assessments of the Value Added Tax corresponding to the last quarter.
In the case of sections b) and c), the applicant must also provide a responsible declaration quantifying the monthly amount of income reduction.
The result of prorating the annual Public Indicator of Multiple Effects Income (IPREM) for 12 payments in force for the financial year 2020 multiplied by three in the proportion corresponding to the period of duration of the ERTE, to the period of suspension of the opening to the public of the establishment or the period of cessation of the activity.
The participant will be responsible for the veracity of the documentation.
Reimbursement must be made within a maximum period of seven business days from when the participant submits the complete supporting documentation. In the case of the pension plans of the employment modality, said period will be extended up to thirty business days from the time the participant submits the complete supporting documentation.
The provisions of this provision will be equally applicable to the insured of the insured social security plans, corporate social security plans and mutual social security schemes referred to in article 51 of Law 35/2006, of November 28, on the Tax on the Income of Physical Persons.