to) The ERTEs due to force majeure that had been extended until September 30, 2020, had maintained certain exemptions from Social Security contributions. However, As of 10-01-2020, only companies that:

i. Or your activity is framed in one of the CNAE activities in the attached Annex (according to the CNAE that appears for the purposes of the contribution for accidents at work in the social insurance of September 2020).

ii. Either your business depends, indirectly and for the most part, on companies that are in said CNAE or that are part of the value chain of these companies. It is understood that this assumption is fulfilled if at least 50% of its turnover in 2019 has been to said companies, or if its actual activity indirectly depends on said companies.

In any case, this assumption requires that is verified by the Labor Authority, for which the company affected by the ERTE must submit to the Labor Authority, between October 5 and 19, 2020, a request together with a Report or Explanatory Memory of these circumstances and with the supporting documentation. The Labor Authority must issue a resolution within 5 days, following a report from the Labor Inspection, which must also be issued within 5 days, the resolution of administrative silence being deemed to be an estimate.

b) The exoneration will only be applied by people who restart their activity as of 10-01-2020 or who have restarted it as of May 13, 2020.

c) The exemption will be 85% of the business quota for the months of October 2020 to January 2021, if the company had less than 50 workers on 02-29-2020, or 75%, if it had 50 or more workers in the same date.

- 100% from the moment of closing and until 31.01.2021 in companies with less than 50 workers.

- 90% from the moment of closing and until 31.01.2021 in a company with more than 50 workers.

- 100%, 90%, 85% and 80%, in the months of October, November and December 2020 and January 2021, respectively, in companies with less than 50 workers

- 90%, 80%, 75% and 70% in companies with more than 50 workers.

- Identification of workers

- Identification of the period of suspension or reduction of working hours

- Responsible declaration that must refer to both the existence and the maintenance of the validity of the ERTE and the fulfillment of the established requirements to take place to the exemptions. The responsible declaration shall state the resolution of the labor authority, either expressly or through positive administrative silence. They must be submitted before requesting the calculation of the payment of quotas.

to) During the validity of these ERTE, overtime hours may not be worked, and the company may not contract directly or indirectly or outsource its activity or part of it. I know except the cases in which, prior communication to the legal representation of the workers, these are positions that require training, training or other objective and justified reason that the workers affected by the ERTE do not have. Violation of these prohibitions will be an offense punishable by the Labor Inspectorate.

b) I know widens Also for this type of ERTE, provided that the company applies Social Security quota exemption, the commitment of the companies of keep employment for 6 months , unless the company is affected by a previous maintenance commitment, in which case the beginning of the 6 months will begin when the previous commitment period has ended.

The commitment is limited to maintaining the employment of the people affected by the ERTE and it will not be considered unfulfilled if the withdrawal occurs due to appropriate disciplinary dismissal, resignation, death, retirement or permanent disability of the worker, or at the end of temporary contracts or end of the call of the fixed-discontinuous contract. This commitment will not be applicable in companies in which there is a risk of necessary bankruptcy.

c) Companies that have their tax domicile in tax havens .

d) Companies with more than 50 workers or similar (as of 02-29-2020) they will not be able to distribute dividends corresponding to the years in which these ERTEs have been applied.

- A current ERTE can be processed due to force majeure. If it is processed later, its effective date will be at the end of it.

- The ERTE in force at the entry into force of this standard will continue to be applicable in the terms of the final communication made by the company and until the term set by it.

- If the company does not have legal representation of the workers, the “ad hoc” negotiating committee will be made up of the most representative unions in the sector with legitimacy to form part of the negotiating committee of the applicable collective agreement, and a default of 3 company workers chosen from the staff. The commission must be formed in 5 days.

- The consultation period with the negotiating committee will last a maximum of 7 days (in the ordinary procedure it is 15 days), and likewise the report of the Labor Inspection must be issued within 7 days.

to) The exoneration will only be applied by people who restart their activity as of 10-01-2020 or who have restarted it as of 05-13-2020.

b) The exemption will be 85% of the business quota for the months of October 2020 to January 2021 if the company had less than 50 workers on 02-29-2020, or 75% if it had 50 or more workers.

to) It is also extended for this type of ERTE, provided that the company applies an exemption from Social Security contributions, the commitment of companies to keep employment for 6 months , unless the company is affected by a previous maintenance commitment, in which case the beginning of the 6 months will begin when the previous commitment period has ended. The commitment is limited to maintaining the employment of the people affected by the ERTE and it will not be considered unfulfilled if the withdrawal occurs due to appropriate disciplinary dismissal, resignation, death, retirement or permanent disability of the worker, or at the end of temporary contracts or end of the call of the fixed-discontinuous contract. This commitment will not be applicable in companies in which there is a risk of necessary bankruptcy. The company that does not comply with the commitment must reimburse to Social Security the totality of the exempted contributions with the corresponding surcharges and interest for late payment.

b) Neither will companies that have their tax domicile in tax havens .

c) Companies with more than 50 workers or similar (as of 02-29-2020) may not Distribute dividends corresponding to the years in which these ERTEs have been applied.

to) Force majeure and economic, technical, organizational and production causes ex articles 22 and 23 of Royal Decree-Law 8/2020, of March 17, cannot be understood as justifications for the termination of the employment contract or dismissal.

b) The suspension of temporary contracts, including training, relief and interim contracts, ex articles 22 and 23 of Royal Decree-Law 8/2020, of March 17, will mean the interruption of the calculation, both of the duration of these contracts, as well as of the reference periods equivalent to the suspended period, in each of these contractual modalities.

a) Unemployment collected from 10/01/2020 will not affect the new benefits that start from 10/01/2026 (we do not know if this is a misprint).

b) Unemployment charged by any of these types of ERTE will not affect the new benefits that start before 01-01-2022 due to objective individual dismissals, ERE or dismissal declared inadmissible (the legislator has not provided for disciplinary dismissal, that may be declared appropriate).