ROYAL DECREE-LAW 18/2021, OF SEPTEMBER 28, ON URGENT MEASURES FOR THE PROTECTION OF EMPLOYMENT, ECONOMIC RECOVERY AND THE IMPROVEMENT OF THE LABOR MARKET
Article 2. File of temporary regulation of employment due to impediment or limitations to normalized activity and transit between the two.
1. Companies and entities affected by new restrictions and health containment measures linked to COVID-19, which are adopted by the competent authorities between November 1, 2021 and February 28, 2022, may request a temporary regulation file of employment due to disability or limitations to standardized activity in the terms set forth in article 2 of Royal Decree-Law 30/2020, of September 29, on social measures in defense of employment, unless the provisions of section 2 apply to them.
These companies and entities may benefit, with respect to the workers assigned and registered in the contribution account codes of the affected work centers, from the exemption percentages provided for each type of files in article 4, provided that they comply with the rest of the requirements included in this standard.
2. The companies that have obtained, in accordance with the provisions of the previous section, authorization for the application of a temporary employment regulation file due to impediment or limitations to standardized activity, or that have received an estimated resolution of the extension request of a file due to impediment or a file due to limitations to the normalized activity according to the provisions of article 1, may move from the situation of impediment to that of limitation or vice versa, as a consequence of the modulations in the sanitary restrictions adopted by the authorities competent authorities, without requiring the processing of a new temporary employment regulation file.
3. The companies whose situation is modified in the terms described in the previous section must communicate the change in situation, the date of effects, as well as the centers and workers affected, to the labor authority that had approved the file and to the legal representation of working people.
Companies that have communicated this change in situation to the labor authority must submit a responsible declaration to the General Treasury of Social Security, in the terms established in article 2.3 of Royal Decree-Law 30/2020, of September 29, said declaration being sufficiently responsible for the application of the corresponding exemption percentages, depending on the impeding or limiting nature of the force majeure situation in which the company finds itself at all times.
The labor authority will transfer said communication to the Labor and Social Security Inspectorate, for the purposes of developing those control actions that are determined on the correct application of the exemptions in the payment of Social Security contributions.