1. Companies and entities that are in a situation of total force majeure, in the terms set forth in Royal Decree 18/2020, of May 12, dated June 30, 2020, with respect to assigned and registered workers in The contribution account codes of the affected work centers will be exempt from the payment of the business contribution, provided for in article 273.2 of the revised text of the General Law on Social Security, approved by Royal Legislative Decree 8/2015, of 30th of October:
a) Regarding the workers of these companies who continue with their suspended activities as of July 1, 2020 and the periods and percentages of hours affected by the suspension, 70% of the contributions accrued in the month of July of 2020, 60% with respect to the contributions accrued in the month of August 2020 and 35% with respect to the contributions accrued in the month of September 2020, if the aforementioned companies and entities had had less than fifty people working or assimilated to they are registered in Social Security as of February 29, 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, 50% of the contributions accrued in the month of July of 2020, 40% with respect to the contributions accrued in the month of August 2020 and 25% with respect to the contributions accrued in the month of September 2020 if the aforementioned companies and entities had had fifty or more people working or assimilated to they are registered, in registration with Social Security, as of February 29, 2020.
2. Companies and entities that, as of July 1, 2020, are prevented from carrying out their activity by the adoption of new restrictions or containment measures that impose it in any of their work centers, may benefit, with respect to of the affiliated and registered workers in the contribution account codes of the affected work centers, of the exemption percentages provided below, after authorization of a temporary regulation file of force majeure employment based on the provisions of Article 47.3 of the Workers Statute:
a) 80% of the business contribution accrued during the closing period, and until September 30. The exemption will reach 60% of the business contribution during the closing period and until September 30.
4. When the companies and entities referred to in the preceding paragraphs restart their activity, the measures regulated in article 4.1 of this royal decree-law will be applicable from that moment until September 30, 2020.
Second final provision. Modification of the consolidated text of the Workers' Statute Law, approved by Royal Legislative Decree 2/2015, of October 23.
Section 2 of article 8 of the consolidated text of the Workers' Statute Law, approved by Royal Legislative Decree 2/2015, of October 23, is amended to read as follows:
2. Work contracts must be recorded in writing when required by legal provision and, in any case, internships and training and apprenticeship contracts, part-time, fixed-term and respite contracts and contracts for the performance of a specific work or service; Contracts for a specified period whose duration is greater than four weeks will also be in writing. The employment contracts of fishermen, workers who work remotely and workers hired in Spain at the service of Spanish companies abroad must also be in writing.
If the requirement is not observed in writing, the employment contract will be presumed to be concluded indefinitely and full-time, unless evidence to the contrary proves its temporary nature or the part-time nature of the services.
Either party may require that the contract be formalized in writing, even during the course of the employment relationship.