A set of support measures for the tourism sector, the hostelry and trade are established. Measures aimed at reducing rental costs borne by businesses and the self-employed. Also measures in tax matters and in the field of labor and social security. Published in the RDL 35/2020
The current ERTES by Major Force are automatically extended until the 31st of January, 2021.
Support measures for the tourism, hostelry and trade sector
Exemptions from Social Security contributions
Intended for companies affected by force majeure ERTE based on Article 22 of RDL 8/2020 of 17th March. Automatically extended until January 31st, 2021. Whose activity is classified in the following codes of the National Classification of Economic Activities (CNAE-09):
- Wholesale trade of beverages, Code 4634
- Restaurants and food stands, Code 5610
- Beverage establishments,Code 5630
- Activities of botanical gardens, zoos and nature reserves, Code 9104
- Gambling and betting activities,Code 9200
They may opt to be exempted from the payment of the employer’s social security contribution in respect of workers affected by such cases who resume their activity from December 1, 2020. Or who have restarted their activity since the entry into force of RDL 18/2020, of 12 May. For the periods and percentages of the working day worked in that month.
Likewise, they may be exempted from the payment of contributions in respect of workers whose activities are suspended in the month of December 2020. Or in the month of January 2021. For the periods and percentages of the working day affected by the suspension.
The exemption percentages will be 85% of the company contribution accrued in December 2020 and January 2021. Or 75% in the case of a company with 50 or more workers or similar to the same situation at 29th February 2020.
These exemptions are incompatible with those set for ERTE of impediment and limitation. The rules established up to now on limits related to dividend distribution and fiscal transparency, employment protection, extraordinary measures for the protection of employment, interruption of the calculation of the maximum duration of temporary contracts, overtime and new outsourcing of the activity are applicable.
Discontinued permanent workers
The companies that generate productive activity in the months of April to October 2021 will be able to apply a bonus in those months. Specifically, 50% of the company’s social security contributions for common contingencies. As well as for the concepts of joint collection of Unemployment, FOGASA and Vocational Training of said workers.
Companies belonging to the public sector are excluded.
It applies to companies engaged in activities in the tourism sector. As well as those of commerce and hotel and catering, provided that:
- are linked to the tourism sector
- and that they start or maintain in high during those months the occupation of the workers with contracts of fixed discontinuous character.
These rebates will be compatible with any exemptions from employer social security contributions that may apply.
Culture and entertainment sectors
Artists in public performances who at some point in 2020 had been registered with the General Social Security System for said activity, or in a situation of inactivity, may request during the 2021 fiscal year their inclusion in the General Social Security System during their periods of inactivity without the need to accredit compliance with the established requirements.
With effect from January 1st, 2021, all bullfighting professionals who were registered on December 31st, 2019, are considered to be in a situation of registration in the Census of Active Bullfighting Professionals. As well as those who would have entered the Census during the course of 2020. Bullfighting professionals are exempted from the requirement of having participated in a minimum number of shows.
A new deadline is granted for the presentation of applications for the special unemployment subsidy regulated in article 1 of RDL 32/2020. By which complementary social measures are approved for unemployment protection and support to the cultural sector. Which may be presented during the period of one month, until January 23rd, 2021.
Distribution to employees of discounted products in canteens or dining rooms, and indirect formulas (restaurant tickets)
Article 42.3(a) of Law 35/2006 of 28 November (Personal Income Tax Act) is amended. To give shape to the reality of the use of meal tickets, it is worded as follows:
“Deliveries to employees of products at reduced prices that are made in company canteens or canteens or social commissaries. The delivery of products at reduced prices in company canteens shall be considered to be indirect formulas for the provision of the service, the amount of which does not exceed the amount determined by regulation, regardless of whether the service is provided on the premises of the hotel or restaurant or outside, after collection by the employee or by means of delivery to his or her workplace or to the place chosen by the employee to carry out his or her work on the days when the work is done remotely or by means of teleworking”.
Refund of fees in the event of changes in company and employee data (undue income)
The period of application for “refund of undue income” is limited to the three monthly payments prior to the date of application. In the event of a variation in the data of companies and workers that results in the refund of the fees paid.
Special System for Domestic Employees
Until 2022, the contribution bases for common and professional contingencies will be determined according to the scale, based on the remuneration received by domestic employees. This will be updated in the same proportion as the increase in the minimum interprofessional salary.
As from 2023, the contribution bases for common and professional contingencies will be determined in accordance with the provisions of the General Social Security Law. In no case may the contribution be less than the minimum base established by law.
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