Labour and Social Security measures approved in Spain due to the war crisis in Ukraine. On March 31, 2022, Royal Decree-Law 6/2022 of March 29, 2022 came into force, adopting urgent measures within the framework of the National Plan of response to the economic and social consequences of the war in Ukraine. BOE 30-03-2022.
Labour and Social Security measures due to the Ukrainian war crisis
In those companies benefiting from the direct aid provided for in this RD-law 6/2022, the increase in energy costs may not constitute a cause for objective dismissal until June 30, 2022.
Failure to comply with this obligation will entail the reimbursement of the aid received.
Companies that take advantage of the measures of reduction of working hours or suspension of contracts will not be able to use objective causes for dismissals either. These are regulated in Article 47 of the Workers’ Statute. For causes related to the invasion of Ukraine and benefiting from public support.
In the area of social benefits (Art.45 of RD-Law 06/2022), the INSS will recognize an extraordinary increase in the Minimum Vital Income benefit in force as of March 31, 2022. With respect to the monthly payments of April, May and June 2022. The aforementioned increase will consist of the application of a percentage of 15% to the monthly amount recognized for the aforementioned months. Including the monthly allowances recognized, and excluding the amounts corresponding to previous periods. As well as other non-monthly concepts that may have accumulated.
This increase will also be applicable to the applications for this benefit submitted at the date of entry into force of this Royal Decree-Law, but which have not been resolved. As well as to those that are presented later, as long as the effects of their recognition are not later than June 1, 2022.
Payments of quotas and deferrals
In relation to the payment of Social Security contributions, the RD-Law has included an aid measure for the urban and road transport sector. Companies and self-employed whose activity is included in CNAE 4931, 4932, 4939, 4941 and 4942. This consists of the possibility of requesting the deferral of Social Security contributions, payment of Social Security and/or self-employed quota. And whose accrual takes place between the months of April to July of 2022, for the companies. And between the months of May to August of 2022 for the self-employed.
The companies or self-employed applicants of this deferment must be up to date in their obligations with the Social Security and not have another deferment in force.
Requests for deferral must be made before the expiration of the first 10 calendar days of each of the regulatory deadlines for payment. And the applicable interest rate will be 0.5%.
The deferred amount will be amortized through monthly payments. AS well as the amortization period will be 4 months for each monthly payment requested, without exceeding a total of 16 monthly payments. The first payment will be made as from the month following the month in which the resolution is issued.
