Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.
Factsheet for measure ES-2020-12/551 – Updated – measures in Spain
|Country||Spain , applies nationwide|
|Time period||Temporary, 18 March 2020 – 30 June 2022|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Direct subsidies (full or partial)
|Author||Oscar Molina (UAB) and Eurofound|
|Measure added||13 April 2020 (updated 30 August 2022)|
|Related ERM support instrument|
In order to help companies to maintain their activities and stay afloat, the government approved in those cases where the company is under a temporary collective dismissal procedure or applies reduced working time schemes, a tax exemption from social security contributions of employees.
This exemption will not have effects for the worker, that will maintain the consideration of this period as effectively worked for all purposes, and therefore all social contributions will be considered as paid.
For more information on the temporary layoff scheme see the following cases:
In the cases of suspension of contracts and reduction of working hours authorized based on temporary force majeure linked to COVID-19 defined in article 22, the General Treasury of Social Security will exempt the company from the payment of the business contribution provided in article 273.2 of the Consolidated Text of the General Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30, as well as the one regarding quotas for joint collection concepts, while the period of suspension of contracts or reduction of authorized working hours based on said cause when the company, on February 29, 2020, had fewer than 50 workers registered with Social Security.
If the company had 50 workers or more, registered with Social Security, the exemption from the obligation to contribute will reach 75% of the business contribution.
At the moment, there is no estimate as to the total number of companies / workers affected by temporary collective dismissals procedures or reduced working time procedures.
|Does not apply to workers||Applies to all businesses||Does not apply to citizens|
Company / Companies
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Form||Direct consultation outside a formal body||Direct consultation outside a formal body|
Social partners' role in the implementation, monitoring and assessment phase:
Social partners were not involved in designing, implementing or monitoring the measure.
Social partners were consulted before the approval of the Royal Decree on this particular measure, and were supportive.
Eurofound (2020), Exemption from payment of social contributions by companies in case of temporary collective dismissal or use of reduced working time schemes, measure ES-2020-12/551 (measures in Spain), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/ES-2020-12_551.html
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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.