{"id":41714,"date":"2022-03-29T09:25:00","date_gmt":"2022-03-29T09:25:00","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=41714"},"modified":"2025-03-13T02:54:49","modified_gmt":"2025-03-13T02:54:49","slug":"measures-in-the-field-of-employment-and-social-security","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/measures-in-the-field-of-employment-and-social-security\/","title":{"rendered":"Measures in the field of employment and social security"},"content":{"rendered":"\t\t
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The Council of Ministers has approved a Royal Decree-law of urgent measures that extends the validity of some of the rules already adopted to mitigate the economic impact caused by COVID-19 and establishes new ones for different sectors.<\/p>

Extension of agricultural employment flexibility measures<\/h2>

\u00a0<\/p>

Royal Decree-Law 13\/2020, of April 7, which adopts certain urgent measures in the field of agricultural employment, allowed the hiring of unemployed, immigrants and young foreigners for the agricultural sector with the firm objective of putting an end to the scarce labour and workers in the field, as a result of the Coronavirus crisis and thus avoid food shortages.<\/p>

\u00a0<\/p>

Likewise, wages received for these jobs could be compatible with unemployment or cessation of activity benefits.<\/p>

The validity of this measure was until June 30, 2020 and with Royal Decree-Law 19\/2020 this measure is extended until September 30, 2020.<\/p>

To this end, companies and employers must communicate to the autonomous public employment services, within ten working days following their agreement, the contracts whose validity is agreed to be extended, indicating the new completion date.<\/p>

\u00a0<\/p>

Professional contingency leave for workers who provide health services and have been infected by COVID19<\/h3>

Workers who provide services in health or socio-health centres and who have been infected with COVID-19 are included in the professional contingency leave. Until now it was not like that, only this reason was being considered for the rest of the workers.<\/p>

This will affect infections produced up to one month after the end of the State of Alarm, and the corresponding work accident must be provided and in the event of death, if it has occurred up to five days after the infection, it will be considered a work accident.<\/p>

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News regarding the presentation of Corporate Tax<\/h3>

The Royal Decree-Law establishes a series of modifications and novelties regarding the presentation of the Corporate Tax for taxpayers who adjust for the formulation and approval of the annual accounts for the year to the provisions of articles 40 and 41 of the Royal Decree – Law 8\/2020, of March 17, of extraordinary urgent measures to face the economic and social impact of COVID-19.<\/p>

The submission deadline for taxpayers who formulate and approve annual accounts in accordance with articles 40 and 41 of Royal Decree-Law 8\/2020 is maintained until July 25, 2020. However, if at the end of the latter period, the annual accounts had not been approved by the relevant body, the declaration will be made with the available annual accounts.<\/p>

In the event that the self-assessment of the Tax that must result in accordance with the annual accounts approved by the corresponding body differs from that presented in accordance with the provisions of the previous paragraph, taxpayers will present a new self-assessment with a deadline until November 30, 2020.<\/p>

This new self-assessment will be considered complementary, if it results in a higher amount to be paid or an amount to be returned lower than that derived from the previous self-assessment made. The resulting amount to be paid will accrue late payment interest.<\/p>

In other cases, the new self-assessment will take effects from its presentation, without the application of the provisions of paragraph 3 of article 120 of Law 58\/2003, of December 17, General Tax, and in articles 126 and following of the General Regulation of the actions and procedures of tax management and inspection and the development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065\/2007, of July 27, nor are the powers of the Administration to verify or verify the first and the new self-assessment.<\/p>

In the case of return of amounts, article 127 of Law 27\/2014, of November 27, on Corporate Tax will apply. For these purposes, the period of 6 months will be counted from the end of the period established in the previous section for the presentation of the new self-assessment. When the rectification results in an amount to be repaid as a result of an effective income in the previous self-assessment, late payment interest will accrue on said amount from the day following the end of the voluntary declaration period until the date on which the payment of the refund is ordered.<\/p>

The self-assessments presented by the taxpayers may be subject to verification and verification by the Administration, which will practice, where appropriate, the appropriate settlement. In particular, no preclusive effect will be derived from the rectifications.<\/p>

\u00a0<\/p>

Extension of the deferral of tax debts for SMEs and self-employed workers<\/h3>

Royal Decree – Law 7\/2020, of March 12, by which urgent measures are adopted to respond to the economic impact of COVID-19, established a deferral of tax debts for SMEs and self-employed workers provided that these did not exceed 30,000 euros. This postponement was 6 months, the first three months of which did not bring with them late payment interest.<\/p>

The Government, with Royal Decree 19\/2020, has extended the postponement by 30 more days with 30 more days without generating late payment interest. In this way, you can request a postponement of up to 7 months with 4 months without late payment interest.<\/p>

\u00a0<\/p>

Contact us if you have questions or want more information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

The Council of Ministers has approved a Royal Decree-law of urgent measures that extends the validity of some of the rules already adopted to mitigate the economic impact caused by COVID-19 and establishes new ones for different sectors. Extension of agricultural employment flexibility measures \u00a0 Royal Decree-Law 13\/2020, of April 7, which adopts certain urgent […]<\/p>\n","protected":false},"author":2,"featured_media":12301,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-41714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/03\/nuevas-medidas-comunidad-valenciana-800x445.jpeg",800,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/03\/nuevas-medidas-comunidad-valenciana-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/03\/nuevas-medidas-comunidad-valenciana-200x300.jpeg",200,300,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/03\/nuevas-medidas-comunidad-valenciana.jpeg",800,1200,false]},"yoast_head":"\nMeasures in the field of employment and social security - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"Royal Decree-Law recently approved extends measures to make agricultural employment more flexible. 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