Last 28 2015 February was published in the BOE the RDL 1 / 2015 "Second chance mechanism, reduced financial burden and other measures of social order".

We can basically indicate three major measures in the social sphere, where:

  1. Those related to the Promotion of Indefinite Employment.
  2. Those related to Autonomous Employment.
  3. Those relating to Agrarian Social Protection.

Undoubtedly the most practical application for companies will be the first of them, then analyze. In short, it provides for a reduction of fees for indefinite contracts concluded after the entry into force of RDL (1 March 2015), considering that the so-called "flat rate" will exhaust its validity the 31 March 2015 .

This new system introduced by RDL 1 / 2015 establishes a reduction through "an exempt minimum", the same amount in all contracts (regardless of pay). Thus reducing the fee is higher incidence when closer the worker's salary that "minimum exemption".

Requirements for the implementation of the Reduced Fare:

  • Indefinite contracts.
  • La Estimate to which the bonus is the Patronal fee applies for Common Contingencies.
  1. Full-time contracts: The first 500 euros for the corresponding monthly basis to Common Contingencies are exempt from corporate contributions. The remainder will be applied to the contribution rate in effect at all times.
  2. Part-time contracts: The 500 euros will be reduced in proportion to the percentage by which the day is reduced can not be less than 50% of the day of a full-time worker.
  • Duration: It will be of 24 months as a rule, from the effective date of the contract. For companies with less than workers 10, 12 months to be exempt during this period only the first 250 euros.
  • Companies: Be required to be aware of their tax and social obligations; No contracts have become extinct in the past six months for objective or disciplinary reasons having been declared inadmissible and collective redundancies declared unadjusted law; The contract should result in an increase in the level of permanent employment as the level of total employment in the company; Maintenance obligation over 3 years the level of permanent employment and the level of total employment.

Excluded from this reduced rate labor relations of a special nature, as well as procurement affecting the spouse, parents, children and relatives to 2º degree inclusive of employer or those with corporate control, hold positions of management or members of bodies of administration.

Also, the incorrect application of the reduced rate, as was the case with the flat rate, for failure to comply with these requirements, entails reimbursement of the amounts left to enter surcharge and interest.

About the Author:

Miquel Fornieles

DiG Lawyers