La prórroga de los ERTEs hasta el 30 de septiembre es una medida excepcional que está sujeta a una serie de condicionamientos. El objetivo es volver cuanto antes a la normalidad, de ahí que se modulen las condiciones y cuantías. Es importante, pues, saber cómo funcionan, si los puedes aplicar y cómo te benefician.
Las principales características de la prórroga de los ERTEs
Esta prórroga es la segunda y entró en vigor el 1 de julio. En principio, está concebida tan solo para tres meses y expiraría el 30 de septiembre. Los principales aspectos que hay que destacar es que se restringen los supuestos y, además, se reducen las exenciones de cuotas.
Es importante conocer cómo afectan estas medidas a todos los agentes implicados. Por lo tanto, estos son los principales aspectos que has de tener en cuenta:
ERTE por fuerza mayor y ETOP
Los ERTEs por fuerza mayor total evolucionarán, en estos casos, a ERTEs parciales. Lo mismo sucederá con los Expedientes por causas Técnicas (ETOP). El motivo es que, en estos momentos, la inmensa mayoría de las empresas pueden ya funcionar, aunque con limitaciones. Es decir, solo se acogerían aquellos trabajadores que no puedan reincorporarse. La idea es reducir las exoneraciones en el pago de las cuotas progresivamente.
Las exoneraciones en el pago de las cuotas variarán en función del tamaño de las empresas.
Para las empresas de menos de 50 trabajadores, serán:
- del 70 % en julio
- del 60 % en agosto
- y del 35 % en septiembre.
Las compañías de más de 50 trabajadores tendrán exoneraciones:
- del 50 % en julio
- 40 % en agosto
- y 25 % en septiembre.
Condicionalidad para las empresas
Las empresas están obligadas a no despedir a los trabajadores durante los 6 meses posteriores para mantener los beneficios de las exoneraciones. Esto limita el margen de maniobra de las empresas y se ha concebido para evitar EREs masivos. En consecuencia, acogerse a un ERTE supondrá también un compromiso a medio plazo con la plantilla.
La nueva legislación no reconocería exoneraciones si, por ejemplo, se pasase de un ERTE a un ERE. Los empresarios se verían obligados a devolver la suma que ha sido deducida.
Mantenimiento de derecho a cobro por desempleo
Uno de los problemas recurrentes era determinar si los trabajadores en ERTE tenían derecho a cobrar el paro si, posteriormente, eran despedidos. A efectos prácticos, el tiempo que hayan estado en ERTE no se les descontará de su periodo de cobro de desempleo. Esto se cumplirá siempre y cuando la causa que ha generado el problema sea el Covid-19.
Es importante señalar, sin embargo, que estos supuestos no se aplicarían si la causa del ERTE es otra. En consecuencia, es fundamental saber cómo aplicar la legislación para evitar sorpresas desagradables en el futuro.
Conclusión
La prórroga de los ERTEs es una solución de compromiso para favorecer el retorno a la nueva normalidad. ¿Eres autónomo o PYME y estás interesado en conocer mejor los detalles? La Gestoría Fiscal Contable te puede ayudar en ello. No dudes en pedir más información porque esto te permitirá ahorrar tiempo y dinero.
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