Covid-19

Exemptions to be applied for the ERTEs

Posted Natasha Meah Layland

Exemptions to be applied for the ERTEs

from 1st October to 31st May 2021

Further to the publication of the fourth extension of the ERTEs until the 31st May 2021 in the Royal Decree Law 2/2021 of 26th January the types of ERTE with exemptions will include:

Force Majeure ERTEs.

These are for those businesses that have been most affected by the pandemic that are included in sectors with a high rate of unemployment due to the reduced rate of trade recovery, such sectors now include:

710. Extracción de minerales de hierro.

1811. Artes gráficas y servicios relacionados con las mismas.

1812. Otras actividades de impresión y artes gráficas.

1820. Reproducción de soportes grabados.

2051. Fabricación de explosivos.

2441. Producción de metales preciosos.

2670. Fabricación de instrumentos de óptica y equipo fotográfico.

3212. Fabricación de artículos de joyería y artículos similares.

3213. Fabricación de artículos de bisutería y artículos similares.

3316. Reparación y mantenimiento aeronáutico y espacial.

4624. Comercio al por mayor de cueros y pieles.

4634. Comercio al por mayor de bebidas.

4741. Comercio al por menor de ordenadores, equipos periféricos y programas informáticos en establecimientos especializados.

4932. Transporte por taxi.

4939. Otros tipos de transporte terrestre de pasajeros n.c.o.p.

5010. Transporte marítimo de pasajeros.

5030. Transporte de pasajeros por vías navegables interiores.

5110. Transporte aéreo de pasajeros.

5122. Transporte espacial.

5223. Actividades anexas al transporte aéreo.

5510. Hoteles y alojamientos similares.

5520. Alojamientos turísticos y otros alojamientos de corta estancia.

5530. Campings y aparcamientos para caravanas.

5590. Otros alojamientos.

5610. Restaurantes y puestos de comidas.

5630. Establecimientos de bebidas.

5813. Edición de periódicos.

5914. Actividades de exhibición cinematográfica.

7711. Alquiler de automóviles y vehículos de motor ligeros.

7722. Alquiler de cintas de vídeo y discos.

7729. Alquiler de otros efectos personales y artículos de uso doméstico.

7734. Alquiler de medios de navegación.

7735. Alquiler de medios de transporte aéreo.

7911. Actividades de las agencias de viajes.

7912. Actividades de los operadores turísticos.

7990. Otros servicios de reservas y actividades relacionadas con los mismos.

8219. Actividades de fotocopiado, preparación de documentos y otras actividades especializadas de oficina.

8230. Organización de convenciones y ferias de muestras.

9001. Artes escénicas.

9002. Actividades auxiliares a las artes escénicas.

9004. Gestión de salas de espectáculos.

9104. Actividades de los jardines botánicos, parques zoológicos y reservas naturales.

9200. Actividades de juegos de azar y apuestas.

9321. Actividades de los parques de atracciones y los parques temáticos.

9329. Otras actividades recreativas y de entretenimiento.

9601. Lavado y limpieza de prendas textiles y de piel.

9604. Actividades de mantenimiento físico.

The exemptions to be applied will be the same for those employees that are in the ERTE as well as those that are working, until the 31st May 2021:

  • 85 % for businesses with less than 50 employees.
  • 75 % for businesses with more than 50 employees.

The decree has two other options which all companies from any Sector can take advantage of:

  1. ERTE due to activity impediment

This is applied to those businesses that have been affected as a result of restrictions adopted by the authorities to control the pandemic.

These businesses will be exempt from the staff social security contributions during the time they are closed and until the 31st May 2021 in accordance with the following percentage:

  • 100 % for businesses with less than 50 employees.
  • 90% for businesses with more than 50 employees.

ERTE for activity limitation.

This is for those businesses that see their activity altered by Local, Regional or State Authority limitations to their capacity and/or hours.

In this instance, the exemptions decrease each month as follows:

  • For businesses with less than 50 employees: February (100 %), March (90 %), April (85 %) and May (80 %) 2021.
  • For businesses with 50 or more employees: February (90 %), March (80 %), April (75 %) and May (70 %) 2021.

 KEY POINTS

  • Those businesses that have seen their activity affected by the new restrictions which has impeded or limited their activity since the 1st October 2020 may apply for the ERTE for impediment or the ERTE for activity limitation.
  • The extension of the employment safeguard clause:  those companies that extend the ERTE, have to commit to maintaining staff for a further 6 months, which will initiate as soon as the previous 6 months obligation to maintain staff have expired.  They are also subject to the other limits such as the distribution of dividends, fiscal transparency, impossibility of carrying out overtime and outsourcing of the activity, prohibition of dismissal and the interruption of temporary contracts.

Subscribe to our news letter

Information by E.B.F Consulting S.L. E.B.F Consulting has been providing tax and accounting services to expatriates in Europe since 1999. Office is based in Lanzarote, Spain. Visit www.ebfconsulting.com for more details. Copyright© E.B.F Consulting 2021 All Rights Reserved.