Tax and social support measures for people affected by the DANA in Valencia in 2024

Table of Contents

As of 11 November 2024, the Council of Ministers has approved Royal Decree-Law 7/2024, implementing urgent measures to support the Immediate Response, Reconstruction, and Recovery Plan in response to damage caused by the Isolated High-Level Depression (DANA) in various municipalities between 28 October and 4 November 2024.

The employment measures of this Royal Decree-Law will take effect from 28 October 2024.

LABOUR MEASURES

Paid justified absences

1. Workers, including both employee members and worker members, have the right to stop work, leave the workplace, or not attend work when they believe that continuing their activity poses a serious and imminent risk to their life. The exceptional circumstances caused by DANA and its effects will be regarded as such a risk.

2. Workers will be entitled to paid leave for reasons related to DANA, including:

  • A) Inability to access the workplace or carry out work duties due to road conditions, public transport disruptions, workplace inaccessibility, or orders, prohibitions, recommendations, or requirements issued by civil protection authorities, unless remote working is feasible.
  • B) Tasks such as relocating, cleaning, or making the primary residence habitable and recovering belongings, until a stable housing solution is available. This also includes carrying out necessary official procedures that must be completed in person.
  • C) Missing family members, including spouses, registered partners, or relatives up to the second degree by blood or marriage, as well as anyone else living with the worker at the same address.
  • D) The death of a family member, with leave lasting from the date of death until five working days after the funeral.
  • E) Fulfilling care responsibilities resulting from DANA for a spouse, registered partner, or relatives up to the second degree by blood or marriage, including any person living in the same household.
 

The rights outlined above are individual for each caregiver or parent.

3. The rights specified in sections C), D), and E) also apply if the worker’s relatives live in municipalities affected by DANA or if the care duties arise from DANA-related consequences in those areas.

4. The above rights will be classified as paid, non-recoverable leave, and the period from the initial event, even if it occurred before this Royal Decree-Law came into force, will count as effective working time.

During this period, any negative action taken against the worker for exercising these rights will be deemed void. Additionally, absences, lateness, or work interruptions due to the reasons specified will be justified.

5. If DANA results in care responsibilities different from those mentioned, workers have the right to adjust or reduce their working hours.

Mandatory remote working

For companies affected by DANA, remote working will be the preferred organisational method to other work arrangements or adjustments.

Full or partial suspension of work activity and work hour reductions due to force majeure (ERTE)

1. Contract suspensions and work hour reductions directly caused by DANA or indirectly resulting from DANA, such as civil protection authority orders or mobility restrictions, will be classified as force majeure. The labour authority may request a report from the Labour and Social Security Inspectorate at its discretion. The resolution will take effect from the date of the force majeure incident.

2. If a company opts for contract suspension or reduced hours due to economic, technical, organisational, or production reasons linked to DANA, the benefit amount will be determined at 70% of the regulatory base for the duration of the measure.

3. Specific procedures will apply for suspensions and hour reductions affecting worker members in the General Social Security System or relevant special schemes.

SOCIAL SECURITY MEASURES

Exceptional availability of pension plan funds

Pension plan participants can access their consolidated funds under specific conditions for six months following the law’s enactment.

Exemptions from Social security contributions (ERTES)

Companies can receive a 100% exemption from employer contributions for suspended or reduced hours between November 2024 and February 2025.

Waiver of tax and social security compliance requirements

Applicants will be exempt from meeting tax and Social Security compliance conditions to ease aid application.

Protection from seizure of aid

Aid granted under this Royal Decree-Law will be exempt from seizure.

 

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