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 1. Extension of the temporary regulation files for the use of force majeure based on causes related to the pandemic situation and extraordinary contribution measures.
1. The current temporary employment regulation files, based on article 22 of the Royal Decree-Law 8/2020, of March 17, of extraordinary urgent measures to face the economic and social impact of COVID-19, will be automatically extended until May 31, 2021.
2. Likewise, temporary employment regulation files are understood to have been extended by impediment in the development of the authorized activity based on the provisions of section 2 of the first additional provision of Royal Decree-Law 24/2020, of June 26, on social measures to reactivate employment and protect self-employment and competitiveness in the industrial sector.
However, from February 1, 2021, and until May 31, 2021, the exemption percentages provided for in section 3 will be applicable to these files.
3. Records of temporary employment regulation due to impediment in the development of the activity authorized based on the provisions of article 2.1 of the Royal Decree-Law 30/2020, of September 29, of social measures in defense of employment, will remain in force in the terms included in the corresponding estimating resolutions, express or administrative silence.
4. The temporary regulation files of employment by limitation to the normalized development of the current activity, based on article 2.2 of Royal Decree-Law 30/2020, of September 29, they will be automatically extended until May 31, 2021.
The exemptions applicable to these files, from February 1, 2021, will be the following:
a) Regarding the working people of these companies that have their suspended activities, and the periods and percentages of working hours affected by the suspension, the exemption from the business contribution accrued in the February, March, April and May 2021, will reach the 100%, 90%, 85% and 80%, respectively, when the company had less than fifty workers or assimilated to them registered with the Social Security on February 29, 2020.
b) In respect of the workers of these companies who 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 February, March, April and May 2021 will reach 90%, 80%, 75% and 70%, respectively, when the company would have had fifty or more working people.
5. The exemptions referred to in sections 2, 3 and 4 shall apply with respect to workers and with respect to the payment of the business contribution provided for in article 273.2 of the revised text of the General Social Security Law, approved by the Royal Legislative Decree 8/2015, of October 30, as well as that relating to fees for joint collection concepts.
The procedure and requirements for the application of the quota exemptions referred to in sections 2, 3 and 4 will be those established in article 2 of Royal Decree-Law 30/2020, of September 29, without prejudice to the provisions in article 2.2 and 3.