He royal decree-law 18/2021, of September 28, urgent measures for the protection of employment, economic recovery and improvement of the labor market, like the previous regulations that have been adopted as a consequence of the negative effects on companies and employment of the health emergency situation caused by COVID-19, establishes benefits in the quote for companies affected by a temporary employment regulation file linked to the pandemic situation, although incorporating a relevant novelty, consisting of the attribution of different benefits to companies that carry out training actions in favor of people included in the temporary employment regulation file, with the aim of improving the professional skills and employability of these people. Training actions may be developed through any of the types of training provided for in Law 30/2015, of September 9, which regulates the vocational training system for employment in the workplace.
Article 3 establishes the regime of training actions to which Social Security exemptions are linked, collecting the obligation to carry out said actions, its purpose and requirements, information to the legal representation of workers and verification and control by the General Treasury of Social Security, the State Public Employment Service and the Labor and Social Security Inspection.
Priority will be given to the development of training actions aimed at addressing the real training needs of companies and workers, as well as those that allow requalify the latter, even if they have no direct relationship with the activity carried out in the company.
With the aforementioned purpose, article 3 of the royal decree-law regulates the training regime that must be provided, it being noteworthy that its delivery to the people included in the employment regulation file, without prejudice to the greater exemptions in contributions that correspond to it, will entail a increase in the credits available to companies to finance the aforementioned training.
How to obtain exemptions from Social Security contributions?
To obtain exemptions from Social Security contributions, companies whose temporary employment regulation file is extended in the terms set out in article 1, and those that are in any of the limiting situations provided for in article 2 , they will have to develop training actions for each of the people affected by the ERTE
What period will be available to carry out said training?
The FUNDAE application already allows this training to be carried out, with prior authorization from the labor authority for the extension of the ERTE. This is how communication begins in the application:
The period for workers to carry out this training is the period included between November 1, 2021 and February 28, 2022, with the characteristics collected in this article. The deadline for the effective provision of training actions will end on June 30, 2022.
How many hours of training is the company obliged to offer?
He minimum number of hours of training that each worker must carry out for which companies have applied exemptions, is established depending on the size of the company, starting with 10 staff members:
a) From 10 to 49 workers: 30 hours.
b) 50 or more: 40 hours.
These training actions must be developed during the application of the reduction of working hours or suspension of the contract, within the scope of a temporary employment regulation file, or during work time. In any case, legally established breaks and the right to reconcile work, personal and family life must be respected.
What is the amount of the credit increase?
Companies that train people affected by temporary employment regulation files under the conditions provided for in the previous paragraphs will have the right to a credit increase for financing actions in the field of planned training of the amount indicated below, depending on the size of the company:
a) From 1 to 9 workers: 425 euros per person.
b) From 10 to 49 working people: 400 euros per person.
c) For 50 or more people: 320 euros per person.
This increase in credit will be financed through a extraordinary contribution to the budget of the State Public Employment Service.
Exemptions associated with ERTE training:
The exemption percentage increases as follows:
- Companies up to 10 workers: the exemptions allowed are from 50% and They would become 80% if they train the affected staff.
- Companies with more than 10 workers: benefits applicable from 40 to 80% with training.
Obligations and sanctions:
Important! The legal representation of workers (RLT), if it exists, must be informed about the proposed training actions.
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.
When the training actions referred to in this article have not been carried out, according to the verification carried out by the State Public Employment Service, the General Treasury of Social Security will inform the Labor and Social Security Inspection of such circumstance so that it start the sanctioning and settlement proceedings that correspond to the difference between the amounts applied and those established, respectively, with respect to each of the workers for whom said actions have not been carried out.
To follow up on this training, the State Public Employment Service will be reinforced in its provincial management units.
Although it should be noted that in the event that the company certifies the provision of training actions to workers will not be obliged to refund of the exemptions referred to in the previous section when the worker has not done them. In this situation, the ideal would be to leave the communication of training to the worker always in writing and of course, there will be no bonus for training that the worker has not completed.
Finally, note that the management of this training is carried out through the FUNDAE application, and therefore, the communication, management and bonus obligations identical to any other bonus, The company must be up to date with its obligations with the General Treasury of Social Security, as well as with the Public Treasury.
