Con fecha de efectos del día 13 de mayo de 2020, fecha de publicación del presente Real Decreto, los Expedientes de Regulación Temporal de Empleo en vigor, se distinguirán entre Fuerza Mayor Total o Parcial, recibiendo un tratamiento y condiciones distintas en base a esta distinción.
FUERZA MAYOR TOTAL:
o Se prorrogan los ERTES por causa de fuerza mayor vinculados al COVID, en empresas que no puedan reanudar su actividad, hasta 30 de junio. Será considerado total mientras estén todos sus trabajadores con suspensión de empleo.
o Se desvinculan del proceso de desescalada y desaparecen, con ello, las dudas acerca de la continuidad de determinados ERTES (rupturas de cadena de suministros, etc).
o En este caso se mantienen, para mayo y junio, las exoneraciones o reducciones
de cotizaciones que estaban previstas hasta ahora, es decir:
- Empresas de más de 50 trabajadores: 75% de la aportación empresarial.
- Empresas de menos de 50 trabajadores: el 100%.
FUERZA MAYOR PARCIAL:
Se prorrogan los ERTES de fuerza mayor vinculados al COVID hasta 30 de junio, parcialmente, en la medida que se produzca la recuperación parcial de la actividad. El criterio actual de la administración es que será considerado parcial en el momento que la empresa desafecta al primer trabajador que estaba en ERTE incorporándolo a la actividad.
o La incorporación de las personas trabajadoras a la actividad la decidirá la
empresa en la proporción que necesite.
o Reducciones de cotizaciones:
A. PARA TRABAJADORES QUE VUELVEN A LA ACTIVIDAD:
– Empresas de menos de 50 trabajadores:
Mayo: exención del 85%.
Junio: exención del 70%.
– Empresas de más de 50 trabajadores:
Mayo: exención del 60%.
Junio: exención del 45%.
B. PARA LOS TRABAJADORES QUE PERMANECEN EN EL ERTE:
– Empresas de menos de 50 trabajadores:
Mayo: exención del 60%.
Junio: exención del 45%.
– Empresas de más de 50 trabajadores:
Mayo: exención del 45%. Junio: exención del 30%.
CAUSAS ECONÓMICAS, TÉCNICAS, ORGANIZATIVAS Y PRODUCTIVAS (ETOP):
o Se mantiene el procedimiento abreviado del artículo 23. También el informe potestativo de la Inspección de Trabajo y la prioridad de los sindicatos frente a la comisión ad hoc. Solo desde la entrada en vigor de este Real Decreto-ley y hasta 30 de junio de 2020.
o La tramitación de estos ERTES puede iniciarse durante la vigencia de los ERTES de
fuerza mayor.
o Si un ERTE por causa ETOP se produce tras la finalización de un ERTE por causa de
fuerza mayor se retrotraen sus efectos a la fecha de finalización de éste.
Los ERTES por causas ETOP vigentes a la fecha de entrada en vigor de este Real Decreto-ley mantienen su vigencia hasta la fecha prevista en la comunicación final de la empresa
En los TRES SUPUESTOS:
o La prestación de desempleo con reposición de prestaciones (contador a cero) y no exigencia del período de carencia se extiende hasta el 30 de junio. La prestación de desempleo para los fijos discontinuos se asegura hasta 31 de diciembre.
o Las empresas con domicilio en paraísos fiscales no pueden acogerse a ERTES de fuerza mayor regulados en este Real Decreto-ley (antes, empresas con ERTE por fuerza mayor o por causas objetivas tienen prohibida la realización de operaciones directas o indirectas con empresas o personas residentes en paraísos fiscales).
o Las empresas y entidades que se acojan a los ERTES de fuerza mayor que utilicen los recursos públicos destinados a los mismos, no podrán proceder al reparto de dividendos durante el ejercicio fiscal correspondiente a la aplicación de los expedientes de regulación de empleo, excepto si devuelven la parte correspondiente a la exoneración aplicada a las cuotas de la seguridad social (antes no se podía en ningún caso y la prohibición era este ejercicio y el siguiente).
Esta limitación no será de aplicación para empresas que, a fecha de 29 de febrero de 2020, tuvieran menos de 50 personas trabajadoras, o asimiladas a las mismas, en situación de alta en la Seguridad Social.
No será de aplicación el artículo 348.bis del apartado 1 del Real Decreto Legislativo 1/2010, de 2 de julio, por el que se aprueba el texto refundido de la Ley de Sociedades de Capital, ni se tendrá en cuenta este ejercicio para que el socio pueda tener el derecho de separación dispuesto en dicho artículo.
o Se mantiene, hasta 30 de junio, la prohibición de despedir por fuerza mayor
o causas objetivas (antes era hasta 31 de diciembre).
o Compromiso de mantenimiento del empleo:
– Se limita a los ERTES por fuerza mayor.
– Seis meses desde la fecha de reanudación de la actividad, entendiendo por tal la reincorporación al trabajo efectivo de personas afectadas por el expediente, aun cuando esta sea parcial o sólo afecte a parte de la plantilla.
– Este compromiso se limita a las personas afectadas por dichos expedientes de
fuerza mayor.
– No se considerará incumplido dicho compromiso cuando el contrato de trabajo se extinga por despido disciplinario declarado como procedente, dimisión, muerte, jubilación o incapacidad permanente total, absoluta o gran invalidez de la persona trabajadora, ni por el fin del llamamiento de las personas con contrato fijo-discontinuo, cuando este no suponga un despido sino una interrupción del mismo.
En particular, en el caso de contratos temporales el compromiso de mantenimiento del empleo no se entenderá incumplido cuando el contrato se extinga por expiración del tiempo convenido o la realización de la obra o servicio que constituye su objeto o cuando no pueda realizarse de forma inmediata la actividad objeto de contratación.
– El compromiso de mantenimiento de empleo se valorará en atención a las características específicas de los distintos sectores y la normativa aplicable, teniendo en cuenta, las especificidades de aquellas empresas que presentan una alta variabilidad o estacionalidad del empleo.
– No resultará de aplicación el compromiso de mantenimiento del empleo en aquellas empresas en las que concurra un riesgo de concurso de acreedores en los términos del artículo 5.2 de la Ley 22/2003, de 9 de julio, Concursal.
– Las empresas que incumplan este compromiso deberán reintegrar la totalidad del importe de las cotizaciones de cuyo pago resultaron exoneradas, con el recargo y los intereses de demora correspondientes, según lo establecido en las normas recaudatorias en materia de Seguridad Social
o Se mantiene, hasta 30 de junio de 2020, la previsión de que la suspensión de los contratos temporales por ERTE,s, de fuerza mayor y ETOP vinculados al COVID-19, supondrá la interrupción del cómputo de la duración de estos contratos (antes era hasta 31 de diciembre).
o Se faculta al Consejo de Ministros para la prórroga de los ERTES por causa de fuerza mayor después del día 30 de junio, en atención a las restricciones de la actividad vinculadas a razones sanitarias, y decidir el tiempo de duración y el porcentaje de reducción de cotizaciones sociales, así como las medidas de protección por desempleo. Es preceptivo consultar previamente a la Comisión Tripartita formada por CEOE, CEPYME, UGT, CCOO y el Gobierno con carácter previo a la adopción de dichas medidas.
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