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Royal-Decree Law 2/2021 Of 26 January, of support and consolidation of social measures in defense of the employment.

Published on: 27/01/2021

Built in measures in this standard have the aim to make the reductions necessary to maintain support measures that established in the Actual one were had decree-law 30/2020, of 29 September, and that are followed considering essential for the recovery of the production network.

Modifications affect to three aspects: 

  1. the extraordinary benefit for cessation of activity
  2. the extraordinary benefit for self-employed workers of season
  3. the extension of the ordinary provision of cessation of activity, compatible with the work on a self-employed basis, in favour of self-employed workers that they did not have accessed her according to the Actual one decree-law 24/2020, of 26 June, of social measures of reactivation of the employment and protection of the work self-employed worker and of competitiveness of the industrial sector, including the maintenance of the access to the provision of cessation of activity of those workers that, for having lack, come it receiving until 31 of January 2021.

The actual one decree-law includes eight articles, distributed in two titles, six additional conditions, five transitory provisions, a single repealing provision, eleven final dispositions and an annexe.

More relevant aspects:

TITLE IV SOCIAL AGREEMENT IN DEFENSE OF THE EMPLOYMENT

1. Extension of the dossiers of employment temporary regulation of force majeure based on causes related to the pandemic and measured situation extraordinary with regard to contribution. Article 1. 

The extension is established of all the ERTE based on a cause of force majeure related to the COVID-19, until 31 of May 2021, regulated in the article 22 of the Actual one decree-law 8/2020, of 17 March, with the aim of covering all the realised temporary period for the duration of the state of emergency declared by the Royal Decree 926/2020, of 25 October. 

They will be still applicable the temporary regulation dossiers of employment of force majeure for impediments to the authorised activity on the basis of it considered in the article 2.1 of the Actual one decree-law 30/2020, of 29 September, and in the additional condition first.2 of the Actual one decree-law 24/2020, of 26 June, until its end in accordance with the resolution estimatoria. The ERTE of force majeure of limitation to the normalised development of the activity on the basis of it considered in the article 2.2 of the Actual one decree-law 30/2020, of 29 September they will be still applicable until 31 of May 2021.  

2. Temporary regulation dossiers of employment because of impediment or limitations of activity. Article 2.

It recognises the possibility of presenting new ERTE because of limitations or impediments, in identical terms to the ones set by the article 2 of the Actual one decree-law 30/2020, of 29 September, and in accordance with described causes in the same one.

Novelty: Once a company has obtained a resolution estimatoria in an ERTE of force majeure for impediment to the activity is been able to, without the need for to process another new dossier, apply without solution of continuity the measures corresponding to the situation of limitations to the normalised development of the activity, and vice versa, without prejudice to obligations of communication and percentages of exoneration that they correspond in each case. 

The previous thing will be similarly applicable with regard to resolutions already relapsed in accordance with it considered in the article 2 of the Actual one decree-law 30/2020, of 29 September and the additional condition first.2 of the Actual one decree-law 24/2020, of 26 June. 

Complementary contents extension of the Actual one decree-law 30/2020, of 29 September, of social measures in defense of the employment. Article 3 

The rest of complementary contents' effects are extended of the III ASDE included in the Actual one decree-law 30/2020, of 29 September, such as applicable specialities to the dossiers linked to the COVID-19 but based on economic reasons, techniques, organisational or of production, the limits related to the allocation of dividends and the flow-through taxation, extra hours and new externalisations, as well as limitations and predictions established in relationship with extinctions based on causes that they base the ERTE related to the COVID-19 and the interruption of the contracts' computation storm at seas.

It safeguards of employment: The extension of the article's effects is planned 5 of the Actual one decree-law 30/2020, of 29 September, so that applicable conditions to this safeguards, so much with regard to exonerations enjoyed with previous character to the coming into force of this actual one decree-law, as with respect to the ones mentioned in the same one, are the described ones in the aforementioned article 5, thus: 

- Commitments of generated job preservation in virtue of the collected profits in the Actual one decree-law 8/2020, of 17 March, in the article 6 of the Actual one decree-law 24/2020, of 26 June, and in the own Actual decree-law 30/2020, of 29 September, continue in force in the terms considered in these standards and for collected terms in these. 

- Companies that, in accordance with it considered in this actual one decree-law, receive exonerations in the fees to the Social Security Institute, are committed, on the basis of these exceptional measures' application, to a new period of six months of safeguards of the employment, whose content, requirements and computation will be made in the terms established in the additional condition sixth of the Actual one decree-law 8/2020, of 17 March and in the article 5 of the Actual one decree-law 30/2020, of 29 September. 

- If the company was affected by a previously acquired job preservation commitment, the beginning of the new planned period will be produced when that would have ended. 

Companies once compliments periods of 6 months of safeguards of employment that they would have acquired promise, in virtue of this actual one decree-law, to the job preservation during another new period of 6 months of duration, whose computation is initiated once completed the previous ones in its entirety. 

4. Extension of the protective measures of the people collected workers in the Actual one decree-law 30/2020, of 29 September, of social measures in defense of the employment. Article 4 

Are extended of extraordinary measures with regard to protection of the people workers: 

- They maintain its validity protective measures for unemployment considered in the article 8 of the Actual one decree-law 30/2020, of 29 of - September, with the conservation of the type of one the applicable 70% to the benefits base for the calculation of the provision

- They remain the protective measures of people with discontinuous permanent contract considered in the Actual one decree-law 8/2020, of 17 March.

- They will go on resulting applicable, also, the extraordinary benefit for people with discontinuous permanent contract or that they carry out steady jobs and regular that are repeated in dates certain, in virtue of the extension of the article 9 of the Actual one decree-law 30/2020, of 29 September; measures envisaged in the article 10 of this standard on contribution periods coverage of those hard-working people included in temporary regulation dossiers of employment that they are not payees of provisions of unemployment; and the compatibility of the unemployment benefits with the part-time work in the terms of the article 11 of the Actual one decree-law 30/2020, of 29 September.


TITLE II SUPPORT MEASURES To THE SELF-EMPLOYED WORKERS

1. Extraordinary benefit of cessation of activity for the self-employed workers affected by a temporary suspension of all the activity as a result of resolution of the statutory authority as a measure of containment of the propagation of the virus COVID-19. Article 5 

To depart of 1 February 2021, self-employed workers that se see obliged to suspend all its activities as a result of a resolution adopted by the statutory authority as a measure of containment in the propagation of the virus COVID-19, will have right a financial assistance from extraordinary nature cessation of activity: 

a. Be affiliated and in registration in the Special Regime of the Social Security Institute of the Freelance workers or Self-employed workers or, where applicable, in the Special Regime of the Social Security Institute of the sea workers, before 1 January 2021. 

b. Find up to date in the payment from the fees to the Social Security Institute. Nonetheless, if in the date of the suspension of the activity this requirement, the body manager was not fulfilled will invite to the payment to the self-employed worker so that in the term improrrogable of thirty calendar days enters owed fees. The streamlining of the overdraft will produce full effects for the acquisition of the right to the protection. 

Amount of the provision: 50 per cent of the minimum base of contribution that it corresponds for the developed activity.

This amount will be increased in 20 per cent if the self-employed worker has recognised the condition of member of a large family and only income of the family unit or analogous during that period come from its suspended activity.

Nacimiento from the right to the provision: From the next day to the adoption of the measure of close of activity adopted by the statutory authority. 

During the time that remains the activity suspended will remain the registration in the corresponding special scheme being the disburdened self-employed worker of the obligation of quoting. The exoneration of the fees' deposit will be spread from day one of the month in which the measure of activity close is adopted until the last day of the next month to that which gets up this measure or until 31 of May 2021, if this latest date is previous 

Duration: The perception of the provision will have one maximum duration of four months, finishing the right to the same one the last day of the month in which remembers the uprising of the measures or on 31 May 2021 if this latest date is previous.

2. Extraordinary benefit of cessation of activity for those self-employed workers that can not cause right to the ordinary provision of cessation of activity considered in the article 7 of this actual one decree-law or to the provision of regulated cessation of activity in the articles 327 and following of the legislative law of the SOCIAL SECURITY LEGISLATION, approved by the Legislative Royal Decree 8/2015, of 30 October. Article 6 

The article 6 introduces the possibility of accessing an extraordinary benefit of cessation of activity to those self-employed workers that being not affected by the close of its activity see reduced its income and they do not have access to the provision of regulated cessation of activity in the article 7 or in the articles 327 and following of the legislative law of the LGSSni to the provision of cessation of activity considered in the article 7. 

- They will owe not to have accountable net yields fiscally from the activity on a self-employed basis in the first half of 2021 higher than 6,650 euros. 

- They will prove in the first half of 2021 some accountable income fiscally of the activity on a self-employed basis lower than the had in the first quarter of 2020.

Amount: 50 per cent of the minimum base of contribution that it corresponds for the developed activity. 

Accrued interest: This extraordinary benefit for cessation of activity will be able to begin to yield with effects of 1 February 2021 and it will have a maximum duration of 4 months, provided that the application is presented within the first veintiún calendar days of February. Otherwise, effects are set in the beginning of the month next on that one of the presentation of the application and its duration will not be able to exceed of 31 May 2021.

Incompatibility: It will be incompatible with the perception of a remuneration for the development of a work as an employee, unless income of the work as an employee are lower than 1.25 times the amount of the MINIMUM WAGE, with the payment of another activity on a self-employed basis; with the perception of yields from a society; with the perception of one Social Security Institute's provision except for anyone who the payee came receiving for being compatible with the payment of the activity that it developed.

What is referred to as freelance workers included in the Special Plan for Sea Workers, the provision for cessation of activity will be also incompatible with the aids for paralysation of the fleet

Is established a procedure of provisional examination and a later review of provisions.  

The collaborative mutual societies and the Social Marine Institute will give to the General Treasury of the Social Security the necessary information, via procedures that establishes this latest one, for the application of that established in this section, so much at the time of the provisional examination of the provision as in the later review. 

Starting from 1 September 2021 will be proceeded to revise all adopted provisional resolutions. 

Law to the provision of compatible cessation of activity with the work on a self-employed basis Article 7

1) Starting from 1 February 2021, self-employed workers will be able to request the provision for cessation of activity considered in the article 327 of the legislative law of the SOCIAL SECURITY LEGISLATION provided that they arise the requirements established in this precept and in the sections a), b), d) and e) of the article 330.1 of the legislative law of the SOCIAL SECURITY LEGISLATION. 

2) The access to the provision will demand to prove in the first half of 2021 a reduction of accountable income fiscally of the activity on a self-employed basis of more than 50% of the had in the second half of 2019; as well as not obtained credit during the indicated half of 2021 some accountable net yields fiscally higher than 7,980 euros. 

For the calculation of the reduction of income the period will be taken into account in registration in the second half of 2019 and will be compared with the proportional part of the income had in the first half of 2021 in the same proportion.

In the case of self-employed workers that they have one or more hard-working to its charge, he should prove, to the time of requesting the provision, the fulfillment of all Social Security labour obligations that they have assumed. For this they will issue a declaration of Responsibility, being able to be required by the mutual societies collaborators with the Social Security Institute or by the managing entity so that they contribute precise documents that prove this extreme.

3) This provision it will be able to receive at the most until 31 of May 2021, provided that the worker has right to her in the terms set in the article 338 of the legislative law of the SOCIAL SECURITY LEGISLATION.

Similarly, will receive this provision until 31 of May 2021 those self-employed workers that cause right to her on 1 February 2021 and see sold out its right to the cessation considered in the aforementioned precept before 31 May 2021, provided that gather demanded requirements to this end.

 

Is established a procedure of provisional examination and a later review of provisions. 

Extraordinary benefit of cessation of activity for seasonal workers. Article 8 

The article 8 establishes an extraordinary benefit of cessation of activity for seasonal workers that develop its activity at least during three months in the first middle of the year. 

Seasonal workers are considered those self-employed workers whose only work throughout years 2018 and 2019 would have been developed in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea during a minimum of four months and a maximum of six in each of the years. 

It will be considered that the self-employed worker has developed an only work in 2018 and 2019 provided that, of credit registration state in a regime of social security as an employee, this registration does not exceed 120 days throughout those years. 

Requirements to cause right to the provision: 

a) Credit registration state and quoted in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea as a freelance worker during a minimum of four months and a maximum of six months of each one of the years 2018 and 2019, provided that that temporary frame covers a minimum of two months in the first middle of the year. 

b) Not credit state in registration or assimilated to the registration as an employee in the regime of Social Security Institute corresponding more than 60 days during the first half of the year 2021. 

c) Not to obtain during the first middle of the year 2021 some accountable net income fiscally that they exceed 6,650 euros. 

d) To find up to date in the payment from the fees to the Social Security Institute. Nonetheless, if this requirement, the body manager was not fulfilled will invite to the payment to the self-employed worker so that in the term improrrogable of thirty calendar days enters owed fees. The streamlining of the overdraft will produce full effects for the acquisition of the right to the protection. 

Amount of the provision: it will be the one equivalent to 70 per cent of the minimum base of contribution that it corresponds for the activity carried out in the Special Regime of the Social Security Institute of the Freelance workers or Self-employed workers or, where applicable, in the Special Regime of the Social Security Institute of the sea workers. 

Management: The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the Social Marine Institute. 

Is established a procedure of provisional examination and a later review of provisions.


BUSINESS BELONGING To SECTORS WITH A HIGH RATE OF COVERAGE FOR DOSSIERS OF REGULATION TEMPORARY OF EMPLOYMENT And A REDUCED RECOVERY RATE OF ACTIVITY. First additional provision.

The additional condition first includes to the companies belonging to sectors with a high rate of coverage for ERTE (encrypted in a percentage of 15% of the total of wage-earning people of registration in the General Social Security System) and a reduced recovery rate of activity (defined as the affectation for ERTE of, at least, 70% of the total of wage-earning people members of the above-mentioned sector or CNAE). For these companies and anyone who were qualified such as members of its value chain or depending from the same, in accordance with the collected thing in the additional condition first of the Actual one decree-law 30/2020, of 29 September, remains a special protection, through the automatic examination of exonerations in the business contribution to the applicable Social Security Institute so much to the concerned individuals for ERTE as to the unaffected ones. 

Thus, some extraordinary measures are collected with regard to contribution to the Social Security Institute and for concepts of joint collection linked to temporary regulation dossiers of employment, in line with already adopted similar measures previously with respect to such dossiers in the Actual one decree-law 8/2020, of 17 March, the Actual one decree-law 18/2020, of 12 May, of social measures in defense of the employment, the Actual one decree-law 24/2020, of 26 June, and the Actual one decree-law 30/2020, of 29 September, provided that all of them extend automatically these temporary dossiers of employment, that they will be able to go until 31 of May 2021, and that these companies belong to sectors with a high rate of coverage for dossiers of employment temporary regulation and a reduced recovery rate of activity, whose activity is classified in some codes of the National Classification of Economic Activities – CNAE-09 – that are included in the annexe of this actual one decree-law.


EXTENSION OF THE VALIDITY OF THE ARTICLE 6 OF THE REAL DECREE-ACT 8/2020, OF 17 MARCH, OF EXTRAORDINARY URGENT MEASURES TO ADDRESS THE ECONOMIC IMPACT And SOCIAL OF THE COVID-19. Third additional provision.

The validity is extended of the article 6 of the Actual one decree-law 8/2020, of 17 March, in which is regulated the Plan MECUIDA until 31 of May 2021. 

MINIMUM BASES OF CONTRIBUTION DURING THE YEAR 2021. Additional condition fifth. 

They remain minimum bases of contribution in force on 31 December 2019, while it does not be carried out the rise of the minimum wage for the year 2021.


EXTENSION OF THE EXTRAORDINARY BENEFIT OF CESSATION OF ACTIVITY FOR THE SELF-EMPLOYED WORKERS AFFECTED BY A SUSPENSION TEMPORARY OF ALL THE ACTIVITY AS A RESULT OF RESOLUTION OF THE STATUTORY AUTHORITY AS A MEASURE OF CONTAINMENT OF THE PROPAGATION OF THE VIRUS COVID-19 MENTIONED IN THE SECTION 1 OF THE ARTICLE 13 OF THE REAL DECREE-ACT 30/2020, OF 29 SEPTEMBER, OF SOCIAL MEASURES IN DEFENSE OF THE EMPLOYMENT. Transitory provision second

The transitory provision second contemplates the extension of the extraordinary benefit of cessation of activity for the self-employed workers affected by a temporary suspension of all the activity as a result of resolution of the statutory authority as a measure of containment of the propagation of the virus COVID-19 mentioned in the section 1 of the article 13 of the Actual one decree-law 30/2020, of 29 September.


SUSPENSION OF THE APPLICATION OF THE CONTRIBUTION RATE APPLICABLE BY OCCUPATIONAL CONTINGENCIES And FOR CESSATION OF ACTIVITY OF THE SELF-EMPLOYED WORKERS INCLUDED IN THE SPECIAL SCHEME OF THE SOCIAL SECURITY OF FREELANCE WORKERS Or SELF-EMPLOYED WORKERS And IN THE SPECIAL SCHEME OF THE SOCIAL SECURITY OF sea workers. Transitory provision fourth.

It recesses the rate increase considered in the transitory provision second of the Royal Decree law 28/2018, of 28 December, for the revaluation of the public pensions and other urgent measures in social matter, work and of employment, which is why applicable contribution rates for occupational contingencies and for cessation of activity of the self-employed workers included in the Special Regime of the Social Security Institute of the Freelance workers or Self-employed workers and in the Special Regime of the Social Security Institute of the sea workers will be the ones in force on 31 December 2020.


REGULATORY derogation. Single repealing provision

They are repealed how many equal provisions or inferior range hold out against the willing thing in this actual one decree-law and, expressly: 

  1. The additional condition sixteenth of the Actual one decree-law 11/2020, of 31 March, through which complementary urgent measures are adopted in the social field and economic to address the COVID-19. 
  2. The stated in article 13 and in the article 14 and additional condition fourth of the Actual one decree-law 30/2020, of 29 September, of social measures in defense of the employment. The single repealing provision collects a generic clause of regulatory derogation while it establishes the derogation expresses of the additional condition sixteenth of the Actual one decree-law 11/2020, of 31 March, through which complementary urgent measures are adopted in the social field and economic to address the COVID-19 and articles 13 and 14 and additional condition fourth of the Actual one decree-law 30/2020, of 29 September.

MODIFICATION OF THE LEGISLATIVE LAW OF THE ACT ON OFFENCES And SANCTIONS IN THE SOCIAL ORDER, APPROVED BY THE LEGISLATIVE ROYAL DECREE 5/2000, OF 4 AUGUST. Fourth final provision.

New draft is given to the paragraph a) of the article 53.1 (Content of the law reports and of the documents initiators of the dossier), that it is redacted in following terms: 

«a) facts confirmed by the Inspector of Work and Social Security Institute or Deputy inspector of Employment and Social Security Institute actuante, that motivated the law report, emphasising the relevant ones for the purpose of the determination and categorization of the offence and of the graduation of the sanction.

In the case of widespread law reports within the framework of automated administrative activities, the constitutive facts of the committed»offence.

 

VIGOR: 27 January 2021