▷ Ere de extincion mayores de 55 años

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The reason for the emergence of this Special Agreement, which expresses the obligation to pay its quota, has been the result of the repeated non-compliance by some companies when subscribing to this type of agreements, since the company’s contribution was only linked to the action of subscribing the workers to them. That is to say, now the company is obliged to pay the contributions of the agreement that it must pay and subscribe to it, when before it did not have this express obligation. All this has been carried out due to the large number of complaints received by the Ombudsman regarding these breaches by companies, in addition to the cases detected by the Labor Inspectorate.
In practice, the Special Agreement has the purpose of continuing the situation of high or assimilated to high in the Social Security contribution, granting more prerogatives, and giving security to people over 55 affected by an ERE. They need this protection because their benefit rights have been affected and their age makes it difficult for them to re-enter the labor market.

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There are two more requirements, in addition to the above, for access to this type of retirement. On the one hand, to be a job seeker for at least the six months immediately prior to the application and, on the other hand, that there are economic causes, such as a collective dismissal (ERE), objective, judicial resolution, force majeure, death, retirement of the employer or gender violence.
The interesting tax advantages of the pension plan are the most outstanding feature of this tool for retirement. It should be remembered that contributions to this product are limited to 2,000 euros per year (or 30% of earned income) and that all this money is fully deductible in the personal income tax return.
On the other hand, we have the PIAS, which also stands out for its interesting tax treatment. In this case, if the money contributed is redeemed in the form of an annuity, it is exempt from paying taxes. The limitation in this product, as with the pension plan, is 2,000 euros per year. In addition, the maximum that can be contributed is 240,000 euros.

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It should be noted that the amendments introduced in this type of special agreement by Order TMS/397/2019, the most important aspects of which are included in this section, will not apply to special agreements to be signed in collective dismissal proceedings that have been initiated prior to its entry into force, which took place on April 9, 2019.
They are not applicable during periods of reduced working hours in which the contributions are computed increased up to 100% of the amount that would have corresponded if the working hours had been maintained without such reduction (article 21.2 of Order TAS/2865/2003, in which the provisions of article 237.3 and 4 of the General Social Security Law have been taken into account).
The monthly contribution base will be constituted by the difference between the bases corresponding to the reduced working day and that of any of the bases chosen by the interested party in accordance with the general rules of the agreements [although the computation provided for in the first two points of section 32.1 will refer to the twenty-four or twelve months prior to the start of the reduced working day or, as the case may be, to the date on which the obligation to contribute was extinguished].

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To this effect, by means of this order we proceed to update this regulatory regulation, as regards the references to section 9 of article 51 of the revised text of the Workers’ Statute Law, where this type of Agreement is currently foreseen, as well as those of the worker’s age that determine the moment from which the contributions to the special Agreement will be paid by the worker.
In addition, the implementation of this type of special agreement since its establishment has revealed the existence of some problematic aspects in its operation, which motivate the need to introduce the following improvements in its legal configuration.
On the other hand, practice has shown the difficulty to proceed with the application for this type of Agreement under the terms currently provided for in the aforementioned Article 20 of the Order, since no precise deadline is set for the employer to make such application, so it is considered advisable to modify this point, limiting the time to carry out this procedure, at the latest, to the date on which each affected worker is individually notified of the dismissal.