The Social Security allowances are increased for permanent seasonal employment contracts that are signed in the months of July, August, September and October, 2020, in the sectors of tourism, retail and hospitality related to the tourist industry.
This measure means that companies, apart from those of the public sector, anywhere in Spain, can apply an allowance of 50% of the employers’ Social Security contributions to the aforesaid sectors for common contingencies as well as for joint Unemployment collection items, FOGASA and Vocational Training, as long as they comply with the following requirements:
- Their line of business is related to the sectors of tourism, retail and hospitality associated with the tourist industry.
- They have productive activity in the months of July, August, September and October, 2020.
- They register or keep the workers, who are on permanent seasonal contracts, registered in the Social Security system in the aforesaid months.
These allowances are compatible with the exemptions of employers’ Social Security contributions that might be applied, although the resulting amount to be applied in both cases cannot exceed 100% of the employers’ contribution.