¿QUÉ ES UN ERTE?

/519 Comentarios/en /por

Durante estos días, como consecuencia del estado de alarma en el que nos encontramos como consecuencia del coronavirus, no hemos parado de escuchar en diversos medios de comunicación la palabra ERTE. Intentaré explicar este concepto de forma lo más breve y comprensible posible teniendo en cuenta su aplicación de conformidad con el contenido del Real Decreto-ley de medidas urgentes extraordinarias para hacer frente al impacto económico y social del COVID-19:

1.- ¿Qué es un ERTE?

Es la abreviatura de expediente de regulación de empleo temporal que, por causa de fuerza mayor temporal, permite al empresario suspender el contrato de trabajo o reducir la jornada laboral.

Es decir, es una autorización que obtiene la empresa para poder suspender o reducir temporalmente un contrato de trabajo. Durante este tiempo el trabajador sigue perteneciendo a la empresa, sin embargo no cobra por parte de la misma.

2.- ¿Dónde se encuentra regulado?

Se encuentra regulado en el art. 47 del Real Decreto Legislativo 1/1995, de 24 de marzo, por el que se aprueba el texto refundido de la Ley del Estatuto de los Trabajadores, que establece, entre otras causas de suspensión del contrato de trabajo, los motivos por causas económicas, técnicas, organizativas o de producción o derivadas de fuerza mayor temporal.

En este caso, el motivo será el de fuerza mayor temporal al tener causa directa en la pérdida de negocio por las medidas puestas en marcha por el Gobierno, por contagio de la plantilla o por medidas de aislamiento preventivo.

3.- ¿En qué plazo se hará efectivo?

En un plazo máximo de siete días.

4.- ¿Qué efectos tiene?

El trabajador sigue siendo parte de la empresa a todos los efectos pero, durante el tiempo que dure esta situación pertenecerá a la bolsa de desempleo.

5.- ¿Qué requisitos precisa el trabajador para cobrar el desempleo?

Todos los trabajadores afectados por un expediente de regulación temporal de empleo debido a la crisis sanitaria del coronavirus tendrán derecho a percibir la prestación contributiva por desempleo. Requisitos:

 

-Ese tiempo consumido de paro no contará como gastado, es decir, no computará el tiempo en que se perciba la prestación por desempleo a los efectos de consumir los períodos máximos de percepción establecidos.

– Tendrán derecho a cobrar el paro las personas trabajadoras afectadas aunque carezcan del período de ocupación cotizada mínimo necesario para ello.

 

6.- ¿Qué requisitos precisa la empresa?

 

Las empresas que quieran acogerse a este tipo de ERTE tendrán que remitir a la autoridad laboral un informe que vincule su solicitud con la pérdida de actividad provocada por el Covid-19 que le ha perjudicado. La empresa deberá comunicar su solicitud a las personas trabajadoras y trasladar el informe anterior y la documentación acreditativa, en caso de existir, a la representación de éstas.

 

La autoridad laboral deberá constatar la existencia de fuerza mayor y resolverá la solicitud en un plazo máximo de siete días, como ya indicamos anteriormente, una vez que haya recibido el informe de la Inspección de Trabajo y Seguridad Social en caso de que lo haya solicitado (dicho informe se evacuará en el improrrogable plazo de cinco días).

 

La resolución dictaminada por la autoridad laboral tendrá efectos desde la fecha del hecho causante de fuerza mayor.

 

También reconoce a todos los trabajadores, que acrediten deberes de cuidado a raíz de las medidas tomadas o de las circunstancias generadas por el coronavirus, el derecho a acceder a la adaptación de su jornada o a la reducción de la misma incluso al 100%.

7.- ¿Y respecto a la cotización?

La empresa quedará exonerada, previa solicitud, de ingresar a la Seguridad Social el abono de la aportación empresarial prevista en el art. 273.2 del Texto Refundido de la Seguridad Social así como del pago relativo a las cuotas por conceptos de recaudación conjunta, mientras dure el periodo de suspensión o reducción de jornada autorizada, siempre que estas se comprometan a mantener el empleo.

Durante el período de suspensión se cotiza por la misma base que el trabajador tenía antes del hecho causante no teniendo efectos dicha exoneración para la persona trabajadora.

8.- ¿Qué ocurre con las pagas extras?

Durante el período de suspensión del contrato no se genera la parte proporcional de las pagas extras, al estar el contrato suspendido y haberse tenido en cuenta las pagas extras para él cálculo la prestación.

9.- ¿Qué ocurre con las vacaciones?

Con las vacaciones ocurre lo mismo que con las extras. No se generan vacaciones durante los períodos de suspensión al estar el contrato suspendido.

10.-¿Quién realiza los trámites?

La solicitud del expediente de suspensión de los contratos ante la autoridad laboral la puede presentar la empresa o los representantes de los trabajadores. La solicitud de las prestaciones por desempleo las presenta el trabajador ante el Inem de forma individual. En algunas ocasiones lo hace la empresa, siempre con el acuerdo y la autorización de los trabajadores.

En estos momentos, debido a la situación en la que nos encontramos se está facilitando esta tramitación de forma telemática.

11.-¿Cuándo se puede reponer el paro gastado?

En estos casos, como hemos indicado anteriormente, tendrán derecho a percibir la prestación contributiva todos los trabajadores por desempleo y ese tiempo consumido de paro no contará como gastado.

12.- ¿Estoy obligado a presentar la Declaración con dos pagadores?

Salvo error por mi parte, no se ha dado respuesta a este aspecto por lo que entiendo que al percibir la prestación por desempleo se considera que en el año tienes dos pagadores. En casi todas las circunstancias, tener más de un pagador implica estar obligado a presentar la Declaración de la Renta pero habría que estar a cada caso en concreto.

Espero que el presente artículo haya sido de ayuda.

Si quiere consultar cualquier duda o encargarnos algún asunto no dude en contactarnos en el email tamara@tamaralopezabogado.com o en el teléfono 661.115.965

 

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