DAILY COVID-19

Work context

In the labor field, we highlight today the measures that have just entered into force:

• Extraordinary support for the reduction of the economic activity of self-employed
  • The following changes have been made to the extraordinary support for the reduction of the economic activity of self-employed workers:
    • the subjection of mandatory contributory from at least 3 consecutive months to 3 consecutive months or six months interpolated for at least 12 months;
    • In addition to the assumption of a complete stop of its activity or the activity of its sector, as a result of the covid-19 disease pandemic, there is now the possibility of the abrupt and sharp drop of at least 40 in billing in the period of thirty days preceding that of the application to the competent social security services, with reference to the monthly average of the two months preceding that period , or compared to the same period of the previous year or, also, for those who started the activity less than 12 months ago, at the average of that period;
    • The declaration of his own shall be maintained under the commitment of honour for the assumption of total stop page or the issue of a certificate from the certified accounting officer where the organised accounting regime applies;
    • In the case of the billing breach, in addition to the declaration of the same, it is always necessary to certify the certified accounting officer, even for those who were not required to be booked;
    • The amount of support shall correspond to:
      • the value of remuneration recorded as a contributory basis, with the maximum limit on the value of an IAS, in situations where the value of the remuneration recorded as an incidence base is less than 1,5 IAS;
      • two thirds of the value of the remuneration recorded as a contributory basis, with the maximum limit on the value of the RMMG, in situations where the value of the remuneration recorded is greater than or equal to 1,5 IAS;
        
        Note: Previously, it corresponded to the value of the remuneration recorded as a basis of contributory incidence, with the limit of the value of the IAS.
        
    • This support is now granted, with the necessary adaptations, to the managing partners of companies, as well as members of statutory bodies of foundations, associations or cooperatives with functions equivalent to those, without employees, who are exclusively covered by social security schemes in that capacity and who, in the previous year, have had billing communicated through the E-invoice of less than € 60 000;
    • It should be noted that this support is not combined with exceptional family support for self-employed workers, nor does it confer the right to exemption from the payment of social security contributions.
      
      

• Holiday booking
  The approval and display of the holiday map, provided for in the Labor Code, until April 15, may take place up to 10 days after the end of the state of emergency.

• Additional work duration limits
  The limits for performing overtime or supplementary work shall be suspended, regardless of whether it is an individual employment contract or employment contract in public functions for workers of the following entities:
  • All organs, agencies, services and other entities of the Ministry of Health;
  • Security forces and services;
  • National Emergency and Civil Protection Authority;
  • Armed Forces Hospital (HFAR);
  • Military Laboratory of Chemicals and Pharmaceuticals (LMPQF);
  • Institute of Social Action of the Armed Forces, I. P. (IASFA, I. P.);
  • Directorate-General for Reintegration and Prison Services (DGRSP);
  • National Institute of Legal Medicine and Forensic Sciences, I. P. (INMLCF, I. P.);
  • Authority for Working Conditions;
  • Private social solidarity institutions, non-profit associations, cooperatives and other social economy entities that carry out essential social and health activities, including health services, residential or reception structures or home support services for vulnerable populations, the elderly and people with disabilities.

• Probative force of scanned copies and photocopies
  The probative force of the originals shall be recognised to the digitised copies and photocopies of the acts and contracts, unless the person to whom they are presented requests the display of that original.
  The signature of the digitised copies of the acts and contracts by handwritten or qualified electronic signature does not affect the validity of the acts, even if they coexist in the same act or contract different forms of signature.

• Social Security Compensation Statement / Workers with family assistance allowance
  If the deadline is in progress for the exceptional application for family assistance, in which the worker is entitled to receive financial, monthly, or proportional support, corresponding to 2/3 of his basic remuneration, paid in equal parts by the employer and social security, the employer must submit the Remuneration Statement (DR), between 1 and 10 April, with reference to the month of March.
  
  However, the procedures available for the delivery of the Remuneration Statement (DR) of the workers covered by the allowance that can be consulted here and which were made available during the course of yesterday should be followed.
  
  In the event that a Remuneration Statement (DR) has been submitted that does not comply with the procedures, there is the possibility of being sent a new file to undo the data previously communicated and subsequently submit a new correct file(s).

Funding context

• Exceptional lease regime

Law No. 4-C/2020, of April 6, establishes an exceptional regime for situations of late payment in the payment of rent under lease agreements for housing and non-housing purposes, also applicable to other contractual forms of exploitation of real estate, even if applicable to rents that are due from April 1, 2020.

Law No. 4-A/2020 of April 6 also entered into force, which established an exceptional and temporary forfeiture regime and opposition to the renewal of housing and non-housing lease sand sums.

To benefit from the moratorium regime on rentals for housing purposes, tenants must prove:

• a fall of more than 20 household income compared to income for the previous month or the same period of the previous year; And
• A household effort rate of more than 35, calculated as a percentage of the income of all members of that household intended for the payment of income.

The demonstration of the income break is made under the terms of ordinance to be approved by the member of the Government responsible for housing.

In order to benefit from the moratorium regime on leases for non-residential purposes, including any other contractual forms of real estate exploitation, tenants must prove that they have:

• Establishments open to the public for retail trade activities and the provision of closed services or which have their activities suspended, including where they maintain the provision of e-commerce activities, or the provision of services at a distance or via an electronic platform, and
• catering establishments and the like, including where they operate for the sole purpose of confection intended for consumption outside the establishment or delivery at home, in both cases provided that such closure or suspension has occurred under the measures approved by Decree No. 2-A/2020 of March 20, by legislative or administrative determination, in accordance with decree-law no. 10-A/2020 of March 13, or under the Civil Protection Bases Act or the Basic Health Law as well as other provisions that are intended for the implementation of the state of emergency.

This scheme applies to rents that expire from 1 April 2020 and in the months in which the state of emergency takes place and in the first month following the end of the state of emergency.

Furthermore, the compensation legally provided for the late payment of rents (corresponding to 20 of the outstanding amount) will not be chargeable for rents that are due in the months in which the state of emergency takes place and in the first subsequent month for the tenants receiving this moratorium.

During the duration of measures for the prevention, containment, mitigation and treatment of epidemiological infection by SARS -CoV -2 and COVID-19 disease (as determined by the public health authority) and up to 60 days after the cessation of such measures are suspended

1. the production of effects of complaints of housing and non-housing leases made by the landlord;
2. the production of effects of opposition to the renewal of housing and non-housing leases made by the landlord;
3. the expiry of housing and non-housing leases, unless the lessee does not object to termination;
4. the period of 6 months provided for the restitution of the property in cases where expiry occurs, if the expiry of that period occurs during the period of time in which such measures take place;
5. foreclosure on property that constitutes own and permanent housing of the executed.

If termination of the contract occurs on the initiative of the lessee, it is chargeable, from the date of termination, the immediate payment of the overdue and unpaid rents, in accordance with the Law.

How can Moneris help?

Our vast and multidisciplinary team of professionals, which operates in the most different areas of management, promotes a holistic approach in responding to this extraordinary situation, both in crisis management and strategic redefinition, in the information of support for the taking decision-making, minimising its tax and labour effects, optimising national and European support and incentives, as well as relaunching the activity after the critical period.

Our mission has always been to support our customers, create value and exceed their expectations. In this time of greatest difficulty, we are even more committed to helping us to overcome this challenging moment together.