Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-5747
The Royal Decree-Law 2/2015, 6 March, whereby urgent measures are taken to repair the damage caused by the floods and other effects of the storms of rain, snow and wind that occurred in the months of January, February and March 2015, establishes in its article 12, together with other measures of labor, exemptions and defaults in the payment of Social security contributions and concepts of joint fundraising with the scope and conditions outlined.
To the object of ensure the effective application of such exemptions and arrears, as well as to unify criteria in its put in practice, is makes necessary dictate them appropriate standards to the respect, purpose to which responds this available.
This command is run at the limits of the powers conferred in the third final disposition of the aforementioned Royal Decree-Law 2/2015, March 6, which empowers affected ministries by the holders, in the field of their respective competencies, to enact the necessary provisions and establish deadlines for the implementation of its measures.
By virtue, I have: article 1. Exemption in the payment of fees.
1. the exemption in the payment of contributions expected in article 12.1 of the Royal Decree-Law 2/2015, on 6 March, that urgent measures are taken to repair the damage caused by floods and other effects of the storms of rain, snow and wind that occurred in the months of January, February and March 2015, to grant by the General Treasury of the Social Security , will understand them fees of the safety Social, both by contingencies common as by contingencies professional, and them corresponding to the concepts of fundraising joint with those.
The exemption shall apply during the period of suspension of the contract of work or temporary reduction of the working day referred to in article 47 of the revised text of the workers ' Statute Act, approved by Royal Legislative Decree 1/1995 of 24 March, considering this period effectively as quoted by the employee for all purposes.
2. in case of suspension of the employment contract exemption will be 100 per 100 and in the case of a temporary reduction of the working day will be proportional to this reduction.
Article 2. Moratorium on the payment of fees.
The moratorium of until a year without interest in the payment of fees, to grant by the Treasury General of the Security Social, according to it planned in the article 12.2 of the Real Decree-Law 2 / 2015, of 6 of March, will understand them contributions business of the quote to it security Social and them quotas of them workers by has own, in both cases both for common contingencies for occupational contingencies, as well as quotas for cessation of activity and joint fundraising concepts, corresponding to three consecutive calendar months, counting from the previous production of the accident or, in the case of workers included in the special regime of workers self-employed or autonomous, since that occurred.
The term of up to one year of the awarded moratoria will be calculated from the day of the start of the regulatory period of entry of the quotas in question.
Article 3. Submission of applications.
1. Requests for exemption and moratorium on the payment of fees may be submitted addresses provincial of the Treasury General of the Security Social or the Social security administrations of these dependent corresponding to the provinces affected by the accident; in the delegations or sub-delegations of the Government in the autonomous communities and provinces affected, as well as any other of the places referred to in article 38.4 of law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure, for its referral to the competent body to agree on granting or denying the waiver and the moratorium laid down in article 4.1.
Them requests of exemption in the payment of fees also may present is before the authority labor in which is follow the procedure of finding of the existence of force more regulated in the article 51.7 of the text consolidated of the law of the Statute of them workers.
However as indicated in the previous paragraphs, entrepreneurs who have authorized the centralized management of certain procedures related to the contribution and collection must formalize their requests, in any case, before the Directorate Provincial of the Treasury General of the Social security or of the Social Security Administration is authorized such centralized management.
2. the deadline for submission of requests for exemption and moratorium in the payment of dues will be the three months following the publication of this order in the «Official Gazette».
(3. Requests shall be accompanied by the following documentation: a) for exemption in the payment of fees, the resolution of the labour authority issued in the procedure followed to the effect, in which is found the existence of force majeure as a direct cause of the damage and loss of activity in the sectors referred to in article 12(1) of the Royal Decree-Law 2/2015 6 March, as a result of the floods and storms that occurred, as well as the corresponding documentation to the company decision on the suspension of contracts for work or temporary reduction of the working day, according to the resolution of the labour authority.
(b) for the moratorium in the payment of fees, the documentation accrediting of the damage suffered or loss of activity of them derived, issued for this purpose by the respective City Council, by a competent regional authority or by the delegates or subdelegation of the Government in the provinces of the autonomous communities affected, where the damage or loss of activity and the location of businesses or farms affected or the place in which are credited to perform the activity.
For the same purposes, of the harbourmaster accreditation certificate of cessation of activity of the boat, favorable resolution of the labour authorities in the procedure of confirmation of force majeure, regulated in article 51.7 of a consolidated text of the law of the Statute of workers, or resolution or communication of the Ministry of agriculture, food and environment has also may provide or , where appropriate, the State of agricultural insurance (ENESA), indicating the status of beneficiary of the compensation granted in relation to the damage caused by floods and storms of rain, snow and wind that occurred in the months of January, February and March 2015, in affected regions to that referred to in article 1(1) of the Royal Decree-Law 2/2015 , March 6, and the order INT/673/2015, on 17 April, by which determine the municipalities those who are implementing measures provided for in Royal Decree-Law 2/2015, 6 March, in the annex I are determined the municipal areas and population centres which are implementing measures laid down in article 12 of the aforementioned Royal Decree-law.
In the case of companies, the above documentation shall be individualized for each of them.
Article 4. Resolution of requests.
1. the grant or refusal of exemption and the moratorium regulated by this order will be agreed by holders of the administrations of the corresponding to the provinces affected by the sinister Social Security.
2 resolution shall be issued and communicated within the three months following the date on which the application became entry in the register of the competent Social security authorities for processing and granting or denying.
After this period unless the decision is notified, the application can understand rejected by administrative silence, in accordance with the provisions of the additional provision vigesimoquinta.3 of the consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994, of 20 June.
3. the resolution will not end the administrative and can challenge in form, terms and other conditions laid down in chapter II of title VII of law 30/1992, of November 26, and in law 29/1998, of 13 July, regulating the contentious jurisdiction.
Article 5. Liquidations transmission or presentation of contribution documents.
Be done before, so simultaneous requests for exemption or moratorium will be transmitted liquidations or quote documents corresponding to the months prior to his award, will be presented but not to enter the respective quotas, in his case.
Them applicants to which is les has granted it exemption or moratorium will come forced, however this, to transmit them liquidations of quotas or to present them documents of quote corresponding to periods subsequent to such award, in the same form and deadlines established with character general, still when not enter them fees. Alternatively, exemption or moratorium shall be without effect from the date on which the transmission or submission of documents due.
Article 6. Refund of already entered.
Them quotas already entered that are object of the exemption or the moratorium to is refers this order, included, in its case, only them surcharges, interests of takes and coasts that is had satisfied, will be returned to request of them interested, formulated together with it application of concession of those and, in all case, within the term established in the article 3.2 documents showing your payment must accompany for this purpose.
If the return of such fees is not requested in due time, it shall be presumed that it renounces the exemption or moratorium period to which they relate.
If that was entitled to a refund was debtor's Social security contributions for other periods or other system resources, the refund credit will be applied to the payment of outstanding debts with that in the way that legally appropriate, without prejudice to their right to request postponement of all outstanding dues to , of this mode, not be compensated, in the terms of the regulation general of fundraising of it security Social, approved by the Real Decree 1415 / 2004, of 11 of June.
Sole additional provision. Application work of cooperatives and worker-members.
In them references made by this order to them workers by has alien and to them workers by has own or autonomous is will understand included, respectively, the partners workers and of work of them cooperative framed as workers by has alien and them partners workers of them cooperative framed as workers by has own, in the respective regime of it security Social.
Available end only. Entry in force.
This order shall enter into force the day of its publication in the «Official Gazette».
Madrid, 22 of mayo of 2015.-the Minister of employment and safety Social, Fátima Báñez Garcia.
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