DANA: These are the urgent labor measures in response to the damages caused by the storm
The Government has approved a royal decree-law that includes measures such as exemptions in Social Security contributions, deferrals and moratoriums in the payment of quotas, suspension of collection procedures, and the exceptional consideration of temporary incapacity due to an accident at work for the purposes of the temporary incapacity benefit, among others.
Royal Decree-Law 6/2024, of 5 November, which aims to adopt urgent measures to respond to the damage caused by the DANA in different municipalities between 28 October and 4 November 2024, includes labour and Social Security measures.
The main provisions of the regulation relating to labour and Social Security aspects are summarised below:
- Exemptions from Social Security contributions and joint collection concepts
Companies holding contribution account codes with their place of business in the localities listed in the Annex to the regulation which have been or are prevented or limited from carrying out their normal activity and which are authorised to take temporary redundancy measures due to force majeure as a result of the DANA, will be entitled to a 100 % exemption from the employer's contribution for common, professional and jointly collected contingencies, under the terms of Article 153 bis of the General Social Security Act in respect of workers with reduced/suspended contracts due to said temporary redundancy measures. The aforementioned exemption refers to the contributions accrued, during the suspension/reduction period, corresponding to the months between November 2024 and February 2025. For this purpose, the procedure and requirements of Additional Provision 44 of the General Social Security Act must be followed.
- Deferments and moratoriums on payment of contributions
Companies with contribution account codes whose place of business is in the localities listed in the annex to the regulation may request a deferment in the payment of Social Security contributions accrued between October 2024 and January 2025, provided that they are up to date with their Social Security obligations and have no deferment in force. The deferral will be governed by the general regulations, with some special features, such as the application of an interest rate of 0.5 % and monthly payments of up to 16 instalments.
Alternatively, a moratorium of up to one year without interest may be requested on the payment of Social Security contributions for the instalments accrued between November 2024 and February 2025.
The deferral will be incompatible with the moratorium. Likewise, the moratorium will be incompatible with the provisions on the extension of the regulatory deadline for payment of contributions and with the exemptions from contributions of 100 % of the employer's contribution mentioned above.
Requests for deferment and moratorium must be made within the first 10 calendar days of each statutory deadline for payment.
- Extension of regulatory deadlines
The deadline for the payment of contributions and the submission of settlements for the months of October 2024 to January 2025 is extended by one month for companies within the scope of the regulation. The same extension will apply to the complementary settlements that have a regulatory deadline for payment in the months indicated above.
- Suspension of recovery proceedings
The proceedings for the collection of Social Security contributions are suspended from the entry into force of the regulation (7 November 2024) until 28 February 2025.
- Extension of deadline for quotas accrued before
The deadline for submitting tax assessments for the month of September 2024 and their payment, where this had not been made before the entry into force of the regulation, is extended to November 2024 without surcharge or interest. This extension also applies to complementary settlements whose regulatory deadline for payment was October 2024.
- Extension of the deadline for deregistration and changes of workers' details
Requests for employees to leave as a result of the cessation of activity due to the emergency situation, with effects between 28 October 2024 and 28 February 2025, may be submitted within thirty calendar days following the cessation of work.
Requests for variations in data resulting from the start or end of suspensions or reductions in working hours, as well as modifications to the latter, as a result of a temporary employment regulation plan due to force majeure originating in the DANA, may be requested up to the time at which the last request is submitted for the calculation of the settlement of contributions in which they are to take effect in terms of Social Security contributions.
- Consideration of temporary incapacity due to an accident at work
The temporary incapacity processes that occurred from 29 October to 30 November as a result of the DANA will be considered, exceptionally, as assimilated to an accident at work, exclusively for the purposes of the financial benefit for temporary incapacity. Likewise, the benefits for permanent incapacity, death and survival and the financial benefit for partial permanent incapacity, all as a consequence of the DANA, will be considered, exceptionally, to be assimilated to an accident at work for the exclusive purposes of calculating their financial amount.
- Exemption from the obligation to be up to date with tax or Social Security obligations
In order to facilitate the management and obtaining of aid, applicants will be exempt from the requirement of being up to date with their tax or Social Security obligations.
- Suspension of statute of limitation and expiry periods
The statute of limitation and expiry periods are suspended for any actions and rights corresponding to those whose domicile is in one of the municipalities listed in the annex to the regulation, or which must be exercised imperatively in their judicial districts.