The Royal decree law 18/2020, from 12 of May, of social measures in defense of employment is derived from the agreement between social agents and the Government, and it contains measures that aim to respond so that companies adopt the necessary dynamic adjustments that allow them to transit to the so-called “new normal”, safeguard employment and especially protect working people.

MEASURES RELATED TO ERTE BY FORCE MAJEURE.

1.- Extension of ERTE due to total and partial force majeure at most until 30 June 2020.

This measure is aimed at companies and entities that have an ERTE due to total force majeure derived from COVID-19, authorized based on the article 22 del RDL 8/2020, were affected by those causes that prevent the restart of the activity. For these cases, and from 13 May 2020 ERTE will continue as long as the causes remain, but with the established limit of 30 June 2020.

The measure is also aimed at companies and entities with an ERTE due to partial force majeure derived from COVID-19, authorized based on the article 22 del RDL 8/2020 (references to activities considered essential) extending them from the moment in which the causes reflected in said precept allow the partial recovery of their activity, until the 30 June 2020.

The RDL (Royal decree law) states that those companies affected by partial force majeure must proceed to reinstate workers affected by the ERTE, to the extent necessary for the development of its activity, prioritizing the adjustments in terms of reduction of working hours.

Companies affected by an ERTE due to force majeure they must notify the labor authority of the total resignation, in your case, to the authorized ERTE, within 15 days from the date of effect of that.

Without prejudice of the previous, waiving ERTE or, in your case, the suspension or regularization of the payment of benefits derived from its modification, will be made after communicating these to the Public Public Employment Service (SEPE) de las variaciones en los datos contenidos en la solicitud colectiva inicial de acceso a la protección por desempleo.

In any case, these companies and entities must communicate to the SEPE those variations that refer to the completion 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 measures of restriction that affect the activity of the company allows the reincorporation to the effective work of those.

2.- Exemption from business fees accrued in May and June 2020.

Article 4 and the 1st Final Provision, RDL One and Two 18/2020, exempts companies and entities affected by an ERTE due to force majeure from the payment of the corresponding contribution accrued in May and June of 2020, in accordance with what is established for companies by an ERTE due to total force majeure and partial force majeure, or regarding workers who restart their activity or continue with their suspended activities, applying the exemption percentages regulated in the cited articles.

3.- Limits related to dividend distribution and fiscal transparency.

3.1.- The company and entities that have their tax domicile in countries or territories classified as tax havens they will not be able to take advantage of the employment regulation files due to force majeure regulated in the article of the RDL 18/2020.

3.2.- Except for entities that 29 February 2020 had less than 50 workers, or assimilated, commercial companies or other legal entities that accept the extension of the ERTE due to force majeure, and that they use the public resources allocated to them, may not proceed to the distribution of dividends corresponding to the fiscal year in which these records of regulation of temporary employment apply, except if they previously pay the amount corresponding to the exemption applied to social security contributions.

EMPLOYMENT SAFEGUARD.

The first final provision of the RDL 18/2020, modify the RDL 8/2020, from 17 of March, and that his gadget Three has come to establish:

• The obligation to maintain employment during 6 months following the date of the resumption of activity.
• Companies with ERTES are limited by total or partial force majeure.
• Resumption of activity is understood as the return to effective work of people affected by the file, even if it is partial or only affects part of the template.
• This commitment will be considered breached if the dismissal or termination of the contracts of any of the people affected by said files occurs..

Maintaining employment during this period will not be considered non-compliant when:

• The termination of the contract is due to disciplinary dismissal declared as appropriate, resignation, death, retirement or total permanent disability, absolute or great disability of the working person.
• The temporary contract is terminated by the expiration of the agreed time or the performance of the work or service or when the activity that is the subject of the contract cannot be carried out immediately.

This commitment to maintain employment will not be applicable in those companies where there is a risk of bankruptcy in the terms provided in the article 5.2 of the Bankruptcy Law.

Equally, This employment commitment will be valued based on the specific characteristics of the different sectors and the applicable labor regulations., taking into account, in particular, the specificities of those companies that present a high variability or seasonality in employment.

The companies that do not fulfill this commitment will have to reimburse the total amount of the contributions from whose payment they were exonerated., with the corresponding surcharge and default interest, prior to the actions for the purpose of the Labor and Social Security Inspection that accredits non-compliance and determines the amounts to be reimbursed.

MINISTERS COUNCIL AGREEMENT TO ESTABLISH FUTURE EXTENSIONS.

Finally, the first additional provision of the RDL 18/2020, comes to establish the possibility that the Council of Ministers by agreement, arrived the 30 June 2020, may establish a extension of employment regulation files due to total and partial force majeurel, en atención a las restricciones de la actividad vinculadas a razones sanitarias.