M. Moyá Labor Consulting. Payroll – Contracts – Social Security – Company Registration – Personal Income Tax – Self-Employed Pensions – Domestic Workers – Assistance with Social Jurisdiction. Tel. 971.724286 / 971.718676 // Fax. English: 971.725529 mmoyalaboral@gmail.com // www.asesoriamoya.com Palma, December 2020 INFORMATION NOTE FOR THE MONTH OF DECEMBER 2020 (II) Royal Decree-Law 35/2020, of December 22, on urgent measures to support the tourism, hospitality and commerce sectors and on tax matters, establishing exemptions from Social Security contributions. Note: In order to apply the exemptions provided for in article 7.2 of Royal Decree-Law 35/2020, of December 22, you must expressly inform us whether or not you wish to benefit from them. The exemption from Social Security contributions once again generates a commitment to employment for a period of six months from the date of resumption of activity. Support measures in the field of employment and social security Article 7.2 of Royal Decree-Law 35/2020, of December 22, Those companies that may benefit from the contribution exemptions provided for in art. 7.2 of the aforementioned Legal Text may be those that: Have an ERTE due to force majeure (art. 22 RDL 8/2020), automatically extended until January 31, 2021 (art. 1 RDL 30/2020), and That the activity is classified under one of these CNAE-09 codes, 4634 (wholesale trade of beverages), 5610 (restaurants and food stalls), 5630 (beverage establishments), 9104 (activities of botanical gardens, zoos and nature reserves) and 9200 (gambling and betting activities). The following workers affected by said ERTE may be exempt from paying the employer's contribution to Social Security contributions and for joint collection concepts, accrued in December 2020 and January 2021: Those who: Restart their activity as of December 1, 2020, or who have restarted it since the entry into force of Royal Decree-Law 18/2020, in accordance with the terms of its article 4.2.a), for the periods and percentages of working hours worked in said month, and Have their activities suspended in December 2020 or January 2021, for the periods and percentages of working hours affected by the suspension. The following percentages apply: 85% if the company had fewer than 50 employees or similar employees registered with Social Security as of February 29, 2020; and 75% if it had 50 or more employees on that date. In accordance with Article 7.3 of Royal Decree-Law 35/2020, these exemptions will be incompatible with those provided for temporary layoffs (ERTEs) due to impediment or limitation (Article 2 of Royal Decree-Law 30/2020). Likewise, the provisions of Article 5 of Royal Decree-Law 30/2020 regarding employment protection will apply.

M. Moyá Labor Consulting. Payroll – Contracts – Social Security – Company Registration – Personal Income Tax – Self-Employed Pensions – Domestic Workers – Assistance with Social Jurisdiction. Tel. 971.724286 / 971.718676 // Fax. 971.725529 mmoyalaboral@gmail.com // www.asesoriamoya.com Palma, December 2020 INFORMATION NOTE DECEMBER 2020 COMPANY COMMITMENT TO MAINTAIN EMPLOYMENT FOR 6 MONTHS FROM THE DATE OF RESUMPTION OF ACTIVITY As we were already telling you in the information note last June: “SIX-MONTH EMPLOYMENT SAFEGUARD. Companies that have benefited from a FORCE MAJEURE ERTE with the exemption from Social Security contributions, must maintain the EMPLOYMENT COMMITMENT for the period of six months from the date of resumption of activity, “resumption of activity” will be understood as the moment of the return to effective work of people affected by the file, even if it is partial or only affects part of the workforce. As stated by Ms. María Emilia Casas Baamonde, Professor of Labor and Social Security Law at the Complutense University of Madrid, it is uncertain whether the six-month period begins to run from the effective return to work of the first worker or workers, or whether it begins to run individually for each affected worker from their effective return to work, although the latest interpretations seem to suggest that the six-month period would begin upon the return of the first worker. As stated in Royal Decree-Law 18/2020, "this commitment will be deemed breached if any of the persons affected by said proceedings are dismissed or their contracts terminated." It appears that this does not apply to workers not affected by the Force Majeure Temporary Layoff Plan (ERTE). Companies that fail to comply with this commitment must reimburse the full amount of the contributions from which they were exempted, plus the corresponding late payment surcharge and interest. The commitment to maintain employment will not apply to companies that face a risk of bankruptcy under the terms of Article 5.2 of Law 22/2003, of July 9, on Bankruptcy. In accordance with the provisions of the first additional provision of Royal Decree-Law 18/2020, of May 12, on social measures in defense of employment, which modifies Royal Decree-Law 8/2020 of March 17 "... the company's commitment to maintain employment for a period of six months from the date of resumption of activity, understood as the return to effective work of people affected by the file, even if it is partial or only affects part of the workforce" Likewise, through a statement from the General Treasury of Social Security it was indicated that "Resumption of activity is understood as the return to effective work of people affected by the file, even if it is partial or only affects part of the workforce" Due to the above, the majority criterion, as to when the moment would occur to begin counting the six months of the commitment to maintain employment and therefore the impossibility of firing unless ALL Social Security exemptions are returned, would be at the time an employee joined the company's activity, either totally or partially, a majority criterion that continues to be maintained to this day. In this regard, it should be noted due to its relevance that in the Training Session held on November 26 at the College of Social Graduates of the Balearic Islands on "Employment Regulation Files after the Approval of Royal Decree-Law 30/2020, of September 29, on Social Measures in Defense of Employment", whose speakers were Ms. Yolanda Robledo Culebras and Ms. María Lurueña Ruiz, Labor and Social Security Inspectors at the Provincial Inspectorate of Valencia, it was stated in said training session that the criterion regarding when said six-month period began to count was not entirely clear and that the Directorate of the Labor and Social Security Inspectorate had not issued any clarifying guidelines in this regard. It was also stated that many of the interpretations of the countless regulations issued in recent months would be resolved ex post, as there is currently no case law on the matter or clear guidelines from the competent authority. I am bringing these facts to your attention again so that you have as much up-to-date information as possible.

English: M. Moyá Labor Consulting. Payroll - Contracts - Social Security - Company registrations - Personal Income Tax - Self-employed Pensions - Domestic employees - Assistance before the Social Jurisdiction. Tel. 971.724286 / 971.718676 // Fax. 971.725529 mmoyalaboral@gmail.com // www.asesoriamoya.com Palma, October 2020 INFORMATION NOTE II MONTH OF OCTOBER 2020. ROYAL DECREE 30/2020 OF SEPTEMBER 29. SELF-EMPLOYED BENEFIT. 1.- Art. 13. Extraordinary cessation of activity benefit for self-employed workers affected by a temporary suspension of ALL ACTIVITY as a result of a resolution by the competent authority. From October 1, 2020, to January 31, 2021, self-employed workers who are forced to suspend all their activities as a result of a resolution adopted by the competent authority as a measure to contain the spread of COVID-19 will be entitled to a CESSATION OF ACTIVITY benefit. REQUIREMENTS: Be affiliated and registered with RETA at least thirty calendar days before the resolution ordering the cessation of activity. Be up to date with the payment of Social Security contributions. AMOUNT OF BENEFIT: 50% of the minimum contribution base corresponding to the activity carried out. 70% if the family is a large family and the only income comes from the suspended activity. 40% when family ties live in the same home and two or more members are entitled to this benefit. The right to the benefit begins the day after the measure to close activity is adopted and ends on the last day of the month following the one in which it is lifted. This benefit must be requested within the first 15 days following the entry into force of the Agreement resolving the closure of activity. If it is submitted outside of this period, the right to the benefit will begin on the date of the request. While the activity remains suspended, the self-employed person will remain registered with the RETA (Taxpayer's Insurance System), exempting the self-employed person from the obligation to contribute. This period of exemption from the obligation to contribute will be considered as contributed. 2.- Fourth additional provision: Cessation of activity benefit compatible with self-employment and extension of benefits already accrued under Article 9 of Royal Decree-Law 24/2020. The ordinary cessation of activity benefit compatible with activity is extended until January 31, 2021, upon request, provided that the requirements for its granting continue to be met during the fourth quarter. The possibility of requesting it is also enabled if it was not requested in the third quarter. REQUIREMENTS: Be affiliated and registered with the RETA (Spanish Social Security Institute). Have completed a minimum contribution period for cessation of activity (unemployment) of 12 months. Have not reached the ordinary age to be entitled to a contributory retirement pension. Be up to date with the payment of SS contributions. They will have to prove an invoicing resolution in the fourth quarter of 2020 of at least 75% of the income compared to the same period in 2019 and cannot have net income exceeding 5,818.75 euros (1,939.58 euros per month). It will be recognized from October 1, 2020, if requested within 15 calendar days of October. After this period, it will take effect the day after the request. The self-employed worker must pay all contributions to the TGSS during the time they receive the benefit. Subsequently, the collaborating mutual will pay the worker, along with the cessation of activity benefit, the amount of the contributions for common contingencies. If the self-employed person determines that they do not meet the required requirements, they may waive the benefit at any time before January 31, 2021. Their waiver will take effect the month following its notification. This benefit will be compatible with self-employment provided that the following conditions are met: The sum of net income from self-employment and employment cannot exceed 2.2 times the minimum interprofessional wage (2,090 euros), and income from employment cannot exceed 1.25 times the minimum interprofessional wage (1,187.50 euros). AMOUNT OF THE BENEFIT The amount of the benefit will be 70% of the regulatory base for the benefit established according to the last 12 months of contributions and compensation for contributions for common contingencies. In the case of multiple activities, 50% of the minimum contribution base corresponding to their activity. 3.- Art. 13 of the benefit for self-employed workers who are not eligible for the ordinary benefit contemplated in the previous point. REQUIREMENTS: Be registered with the RETA (National Social Security Institute) before April 1, 2020, and be up to date with your Social Security contributions. Do not meet the waiting period required to be eligible for the ordinary cessation of activity benefit (less than 12 months). Do not have income from your activity in the last quarter of 2020 higher than the minimum interprofessional wage of 950 euros (14 payments). Have a reduction in income from self-employment in the fourth quarter of 2020 of at least 50% compared to the income earned in the first quarter of 2020. The right to the benefit begins on October 1, 2020, if requested within the first 15 calendar days of October. After this period, the right will begin on the first day of the month following the application. Self-employed workers will be exempt from the obligation to pay contributions during the period in which they receive the benefit (this period will be considered as contribution period). AMOUNT OF THE BENEFIT The amount to be received will be 50% of the minimum contribution base corresponding to the activity carried out. It will also be 40% when people with family ties live in the same household and two or more members are entitled to this benefit. This benefit will be incompatible with multiple activities, unless the income from self-employment is less than 1.25 times the minimum wage (€1,0187.50 per month). It will also be incompatible with carrying out another self-employed activity and with receiving income from the company whose activity has been affected. If the self-employed worker finds that they do not meet the required requirements, they may renounce the benefit at any time before January 31, 2021. Their renunciation will take effect the month following its notification.