Article 1. Specialties applicable to temporary employment regulation files based on the causes set forth in article 22 of Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to face the economic and social impact of COVID -19 during deconfusion.
1. As of the entry into force of this royal decree-law, those companies and entities that have a temporary employment regulation file based on article 22 of the Real will continue in a situation of total force majeure derived from COVID-19. Decree-law 8/2020, of March 17, and were affected by the causes referred to in said provision that prevent the restart of their activity, while they last and in no case beyond June 30, 2020.
2. Those companies and entities that have a temporary employment regulation file authorized on the basis of article 22 of Royal Decree-Law 8/2020, of March 17, will be in a situation of partial force majeure derived from COVID-19. from the moment in which the causes reflected in said precept allow the partial recovery of its activity, until June 30, 2020.
These companies and entities must proceed to reincorporate the workers affected by temporary employment regulation measures, to the extent necessary for the development of their activity, prioritizing the adjustments in terms of shorter working hours.
3. The companies and entities referred to in this article must notify the labor authority of the total resignation, where appropriate, of the file of temporary regulation of authorized employment, within a period of 15 days from the date of its effects. It will be carried out prior to the Public State Employment Service of the variations in the data contained in the initial collective application for access to unemployment protection.
In any case, these companies and entities must communicate to the State Public Employment Service those variations that refer to the end of the application of the measure with respect to all or part of the people affected, either in the number of these or in the percentage of partial activity of their individual day, when the relaxation of the restriction measures that affect the activity of the company allows the reincorporation to the effective work of those.
Article 2. Procedures for suspension and reduction of working hours for economic, technical, organizational and production reasons communicated after the lack of confinement.
1. To the temporary employment regulation procedures based on economic, technical, organizational and production causes initiated after the entry into force of this Royal Decree-Law and until June 30, 2020, Article 23 of the Royal Decree-Law 8/2020, of March 17, with the specialties included in this provision.
4. The temporary employment regulation files in force on the date of entry into force of this royal decree-law will continue to be applicable in the terms provided in the company's final communication and until the term referred to therein.
Article 3. Extraordinary measures regarding unemployment protection.
1. The unemployment protection measures provided for in sections 1 to 5 of article 25 of Royal Decree-Law 8/2020, of March 17, will be applicable until June 30, 2020.
2. Extraordinary measures regarding unemployment protection regulated in article 25.6 of Royal Decree-Law 8/2020, of March 17, will be applicable until December 31, 2020. Article 4. Extraordinary measures related to contribution to the measures regulated in article 1.
1. The General Treasury of Social Security shall exempt, with respect to the contributions accrued in the months of May and June 2020, the companies and entities referred to in section 1, provided that, as of February 29, 2020, had less than fifty workers, or assimilated to them, in a situation of high in the Social Security. If the aforementioned companies and entities have fifty or more workers, the exemption from the obligation to contribute will reach 75% of the business contribution.
2. The companies and entities referred to in section 2 of article 1 will be exempt from the payment of the business contribution to the Social Security contribution and for concepts of joint collection, in the percentages and conditions indicated below:
a) Regarding workers who restart their activity from the date of resignation and the periods and percentages of hours worked since that restart, the exemption will reach 85% of the business contribution accrued in May 2020 and 70% of the business contribution accrued in June 2020, when the company had had less than fifty workers or assimilated to them in a situation of registration with Social Security on February 29, 2020. If on that date the company had Fifty or more workers or assimilated to them in a high situation, the exemption will reach 60% of the business contribution accrued in May 2020 and 45% of the business contribution accrued in June 2020.
b) Regarding the workers of these companies that continue with their suspended activities as of the date of the resignation and the periods and percentages of hours affected by the suspension, the exemption will reach 60% of the accrued business contribution in May 2020 and 45% of the business contribution accrued in June 2020, when the company had had less than fifty workers or assimilated to them registered in Social Security as of February 29, 2020. If in that On this date, the company would have had fifty or more workers, or assimilated to them, in a discharge situation, the exemption will reach 45% of the business contribution accrued in May 2020 and 30% of the business contribution accrued in June 2020.
3. The exemptions in the contribution will be applied by the General Treasury of Social Security at the request of the company, after communicating the situation of total or partial force majeure, as well as the identification of the affected workers and period of suspension or reduction of working hours.
In order for the exemption to be applicable, this communication will be made, for each contribution account code, by means of a responsible declaration that must be submitted, before the calculation of the corresponding quota settlement is requested, through the Electronic Remittance System of data in the field of Social Security (RED System), regulated in Order ESS / 484/2013, of March 26.
4. For the purposes of the control of these quota exemptions, it will be sufficient to verify that the Public State Employment Service proceeds to the recognition of the corresponding unemployment benefit for the period in question.
Article 5. Limits related to dividend distribution and fiscal transparency.
2. Commercial companies or other legal entities that avail themselves of the temporary employment regulation files regulated in article 1 of this royal decree-law and that use the public resources allocated to them may not proceed to the distribution of dividends corresponding to the fiscal year in which these temporary employment regulation files are applied, except if they previously pay the amount corresponding to the exemption applied to social security contributions.
This limitation on the distribution of dividends will not apply to those entities that, as of February 29, 2020, had less than fifty workers, or assimilated to them, in a situation of registration with Social Security.
First additional provision. Extension of the temporary employment regulation files based on the cause provided for in article 22 of Royal Decree-Law 8/2020, of March 17, and of the extraordinary measures regarding unemployment protection and contribution.
1. By means of an agreement of the Council of Ministers, an extension of the employment regulation files referred to in article 1 may be established, in attention to the activity restrictions related to sanitary reasons that subsist on June 30, 2020 .
2. This agreement may, in turn, extend the exemptions regulated in article 4, or extend them to the temporary employment regulation files based on objective causes, as well as extend the unemployment protection measures provided for in article 25.1 of the Real Decree-law 8/2020, of March 17, for the period of time and percentages determined therein.
The sixth additional provision is worded as follows:
Sixth additional provision.
1. Extraordinary measures in the labor sphere provided for in article 22 of this royal decree-law will be subject to the company's commitment to maintain employment for a period of six months from the date of resumption of activity, understanding the reinstatement to the effective work of people affected by the file, even when it is partial or only affects part of the workforce.
2. This commitment will be considered breached if the dismissal or termination of the contracts of any of the people affected by said files occurs.
Such commitment shall not be considered breached when the employment contract is terminated by disciplinary dismissal declared as appropriate, resignation, death, retirement or total, absolute permanent disability or great invalidity of the working person, or by the end of the call of persons with a contract fixed-discontinuous, when this does not imply a layoff but an interruption of the same. In particular, in the case of temporary contracts, the commitment to maintain employment shall not be deemed to have been breached when the contract is terminated due to the expiration of the agreed time or the performance of the work or service that constitutes its object, or when it cannot be carried out immediately. activity under contract.
4. The commitment to maintain employment will not be applicable in those companies in which there is a risk of bankruptcy under the terms of article 5.2 of Law 22/2003, of July 9, Bankruptcy.
5. Companies that do not comply with this commitment must reimburse the total amount of the contributions from which they were exempt, with the corresponding surcharge and default interest, as established in the collection rules on Social Security, prior actions to that effect. of the Labor and Social Security Inspection that accredits the breach and determines the amounts to be reimbursed.