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Database of national-level policy measures

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

Exemption from payment of social contributions by companies in case of temporary collective dismissal or use of reduced working time schemes

Exoneración de pago de cotizaciones sociales por las empresas en caso de expediente de regulación de empleo temporal y reducción de jornada

Country Spain , applies nationwide
Time period Temporary, 18 March 2020 – 30 June 2022
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial) or damage compensation
Author Carlos Molina (UAB) and Jessica Durán (IKEI)
Measure added 13 April 2020 (updated 30 August 2022)

Background information

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:

Content of measure

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.


The following updates to this measure have been made after it came into effect.

22 February 2022

The measure was extended until 28 February 2022 and subsequently to 30 June 2022. Update history is available at the end of Article 6 .

Use of measure

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.

Target groups

Workers Businesses Citizens
Does not apply to workers Applies to all businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
Company / Companies
Social insurance
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Consulted Consulted
Form Direct consultation outside a formal body Direct consultation outside a formal body

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: Peak or cross-sectoral level


Social partners were not involved in designing, implementing or monitoring the measure.

Views and reactions

Social partners were consulted before the approval of the Royal Decree on this particular measure, and were supportive.


  • 18 March 2020: Royal Decree-Law 8/2020, of March 17, on extraordinary and urgent measures to face the economic and social impact of COVID-19. (
  • 22 February 2022: Extension of measures to face vulnerabilities situaciones de vulnerabilidad social y económica (


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,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.