1.- ERTE BY FORCE MAJEURE, processed under the protection of art. 22 of RD Law 8/2020:

For the assumptions of suspension or cancellation of activities, temporary closure of premises of public influx, restrictions on public transport and, in general, of the mobility of people and / or goods, lack of supplies that seriously impede continuing with the ordinary development of the activity, or in urgent and extraordinary situations due to contagion from the workforce or the adoption of preventive isolation measures.

Fee waiver (in various percentages depending on the number of workers and month of exemption), until 09.30.2020. As of that date, they are exonerated if they are companies that are part of the Annex of RD Law 30/2020, or are part of the value chain or indirectly depend on them (minimum turnover of 50%).

Employment guarantee 6 months from the resumption of activity.

Prohibitions: no overtime, no new hires, no outsourcing of any activity.

RD Law 18/2020 established that this type of ERTE could be Total or Partial (novel so far).

These ERTE are extend until 31.01.2021

2.- ERTE FOR ECONOMIC, TECHNICAL, ORGANIZATIONAL OR PRODUCTION CAUSES (ERTE ETOP) , processed in accordance with art. 23 of RD Law 8/2020.

For the causes expressed and for the time established by the ERTE negotiating commission. Until RD Law 24/2020 they could not be exempted from quotas. If they are carried out after an ERTE of force majeure, their start date will be that of the end of this.

6 month employment guarantee since the resumption of activity, when the company has waived social contributions.

Prohibitions: Same as ERTE force majeure.

3.- ERTE BY RECOVERY: ERTE due to force majeure as a result of regrowth introduced by art. 1 RD Law 24/2020, of June 26.

New ERTEs are only allowed due to force majeure between 06.30.2020 and 09.30.2020

Same regulation as ERTE due to force majeure in terms of prohibitions, employment guarantee and exemptions, at most, until 09.30.2020

4.- ERTE BY RESTRICTIONS: Introduced by art. 2 of RD Law 30/2020

Area of application: For companies whose activity is impeded as a result of new restrictions or sanitary containment measures adopted as of October 1, 2020 by Spanish or foreign authorities.

Duration: the adoption of such restrictive measures or, at the latest, until 01.31.2021.

Exemptions: They can benefit from the exemption of fees from the time of closing and until 01.31.2021.

Employment guarantee: 6 months from the resumption of the activity.

Prohibitions: The same as ERTE due to force majeure

5.- ERTE BY LIMITATIONS: Introduced by art. 2 of RD Law 30/2020.

Area of application: For companies and entities in any sector that see the normalized development of their activity limited as a result of the decisions taken by the Spanish or foreign authorities.

Duration: l a of the adoption of said restrictive measures or, at the latest, until 01.31.2021.

Exemptions: They can benefit from the exemption of fees from the time of closing and until 01.31.2021, although in a lower percentage than the ERTE due to restrictions (it is understood that they only have limited activity, not impeded).

Employment guarantee: 6 months from the resumption of the activity.

Prohibitions: The same as ERTE due to force majeure

GENERAL RULES COMMON TO ALL:

- Prohibition of firing for ETOP reasons.

- Companies that have any of their domiciles in tax havens cannot benefit from these ERTE or from the social measures contained therein.

- In the year in which there has been an exemption from SS quotas, there may be no distribution of dividends.