Training actions linked to exemptions in Social Security contributions

REQUISITOS Y NUEVAS EXENCIONES A PARTIR DEL 1 DE NOVIEMBRE, VIGENTES HASTA EL 30 DE JUNIO DE 2022

Acciones formativas vinculadas a las exenciones en la cotización a la Seguridad Social, Real Decreto Ley 18/2021, de 28 de septiembre, de medidas urgentes para la protección del empleo, la recuperación económica y la mejora del mercado de trabajo.

Este real decreto ley, atribuye diferentes beneficios a las empresas que realicen acciones formativas en favor de las personas incluidas en el expediente de regulación temporal de empleo, con la finalidad de mejorar las competencias profesionales y la empleabilidad de dichas personas.

Para la obtención de las exenciones en la cotización a la Seguridad Social para las empresas que se acojan o prorroguen los ERTE, tendrán que desarrollar acciones formativas para cada una de las personas afectadas por el ERTE entre el 1 de noviembre de 2021 y el 28 de febrero de 2022.

The extension of current temporary employment regulation files a fecha de 30 de septiembre de 2021, se autorizará previa presentación, por parte de la empresa o entidad titular, de una solicitud al efecto, acompañada de la documentación ante la autoridad laboral que autorizó o tramitó el expediente correspondiente, between October 1 and 15, 2021.

De no presentarse la solicitud acompañada de dicha documentación dentro del plazo establecido, el expediente de regulación temporal de empleo se dará por finalizado y no será aplicable desde el 1 de noviembre de 2021.

The training actions will aim to improve the professional skills and employability of workers affected by temporary employment regulation files.

The training actions will be developed through any of the types of training provided for in the Law 30/2015, of September 9 (PDF), which regulates the professional training system for employment in the workplace, in accordance with the requirements and procedures established in said standard.

The term for the effective provision of training actions will end on June 30, 2022.

The minimum number of hours of training that each worker must carry out for which the companies have applied exemptions is established based on the size of the company, from 10 people on the workforce:

  1. From 10 to 49 working people: 30 hours.
  2. 50 or more: 40 hours.

These training actions must be carried out during the application of the reduction in working hours or suspension of the contract, within the scope of a temporary employment regulation file, or during working time. In any case, legally established breaks and the right to reconcile work, personal and family life must be respected.

Once the maximum period for the execution of the training actions has elapsed, the General Treasury of the Social Security will notify the State Public Employment Service of the list of workers for whom the companies have applied the established exemptions, during the period between on November 1, 2021 and February 28, 2022. The State Public Employment Service, for its part, will verify the completion of the training actions, in accordance with all the requirements established in this article.

Without prejudice to the benefits in terms of exemptions and their conditioning to training, companies that train people affected by temporary employment regulation files under the established conditions, will be entitled to an increase in credit for the financing of actions in the scope of scheduled training in the amount indicated below, depending on the size of the company:

  1. From 1 to 9 working people: 425 euros per person.
  2. From 10 to 49 working people: 400 euros per person.
  3. From 50 or more people: 320 euros per person.

Benefits in terms of contributions for temporary employment regulation files due to limitations in normalized activity.

  1. Exemption percentages regarding workers who have their activities suspended

Business Fee Waiver

Less than 10 workers as of February 29, 2020

10 workers or more as of February 29, 2020

Fee/month

November 2021

December 2021

January 2022 February 2022 November 2021 December 2021 January 2022

February 2022

Without developing training actions

50% 50% 50% 50% 40% 40% 40%

40%

Developing training actions

80% 80% 80% 80% 80% 80% 80%

80%

Companies that have any of the following types of temporary employment regulation files may benefit from the exemption percentages in the previous section:

ERTE due to activity limitations
  1. ERTE due to activity limitations
  2. ERTE por limitaciones, art. 2 del RDL 2/2021
  3. ERTE por limitaciones, art. 2.2 del RDL 30/2020
  4. ERTE por limitaciones, art. 2 del RDL 11/2021
  5. ERTE por limitaciones, autorizados a partir 1-10-2021
ERTE due to force majeure
  1. ERTE por fuerza mayor, art. 22 del RDL 8/2020. Empresas pertenecientes a sectores con una elevada tasa de cobertura y una reducida tasa de recuperación de actividad, cuya actividad se clasifique en alguno de los códigos CNAE-09 previstos en el Anexo del 11/2021
  2. ERTE por fuerza mayor, art. 22 del RDL 8/2020. Empresas con declaración de cadena de valor o dependientes, según el procedimiento al que se refiere la disposición adicional primera del Real Decreto-ley 30/2020, de las empresas con ERTE por fuerza mayor
ERTE ETOP – Economic, Technical, Organizational or Production.
  1. ERTE ETOP. Empresas que disponían de este tipo de ERTE desde la vigencia del Real Decreto-ley 24/2020
ERTE FOR ETOP CAUSES – of companies with CNAE-09 of those included in the annex to RDL 11/2021.
  1. Empresas que hayan transitado, entre 1-10-2020 y 31-1-2021, desde un ERTE por fuerza mayor a un ETOP
  2. ERTE ETOP. Empresas que hayan transitado entre 1-2-2021 y 31-5-2021, desde un ERTE por fuerza mayor a un ETOP
  3. ERTE ETOP. Empresas que hayan transitado entre 1-6-2021 y 30-9-2021, desde un ERTE por fuerza mayor a un ETOP
  4. ERTE ETOP. Empresas que transiten entre 1-10-2021 y 31-1-2022, desde un ERTE por fuerza mayor a un ETOP
ERTE ETOP. Companies with a value chain declaration or dependents, according to the procedure referred to in the first Additional Provision of RD-L 30/2020 of companies with ERTE due to force majeure.
  1. ERTE ETOP. Empresas que hayan transitado, entre 1-10-2020 y 31-1-2021, desde un ERTE fuerza mayor a un ETOP
  2. ERTE ETOP. Empresas que hayan transitado, entre 1-2-2021 y 31-5-2021, desde un ERTE fuerza mayor a un ETOP
  3. ERTE ETOP. Empresas que hayan transitado, entre 1-6-2021 y 30-9-2021, desde un ERTE fuerza mayor a un ETOP
  4. ERTE ETOP. Empresas que transiten entre 1-10-2021 y 31-1-2022, desde un ERTE fuerza mayor a un ETOP

 

  1. Exemption percentages regarding temporary employment regulation files due to impediments to activity in any business sector.

 

Month

November 2021

December 2021

January 2022

February 2022

Business Fee Waiver

100%

100%

100%

100%

Companies that have any of the following types of temporary employment regulation files may benefit from the exemption percentages in the previous section:

ERTE FOR IMPEDIMENTS
  1. ERTE for impediments, DA 1 of RDL 24/2020.
  2. ERTE for impediments, art. 2.1 of RDL 30/2020.
  3. ERTE for impediments, art. 2 of RDL 2/2021.
  4. ERTE for impediments, art. 2 of RDL 11/2021.
  5. ERTE for impediments, authorized from 1-10-2021.

Who will apply the exemptions in the quote?

The General Treasury of the Social Security to instance of the company, prior communication of the identification of the workers and period of suspension or reduction of working hours, and prior presentation of responsible declaration, with respect to each contribution account code and accrual month.

bliss responsible declaration It will refer both to the existence and the maintenance of the validity of the temporary employment regulation files and to the fulfillment of the requirements established for the application of these exemptions. They must be presented before requesting the calculation of the settlement of installments corresponding to the period of accrual of installments on which said declarations have effect.

What happens if the situation of my company has changed?

You must notify the change in situation produced, the date of effects, as well as the centers and workers affected, to the labor authority that had approved the file and to the legal representation of the workers. They must also submit a responsible statement to the General Treasury of the Social Security.


MORE INFORMATION:

This information is indicative, not binding in any case. It is conceived as information to support entrepreneurship. It is recommended to check the official regulations and, where appropriate, study and consult each specific case.

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