We hereby summarize the most important developments on employment and social security regulations in accordance with the Joint Ministerial Decisions 14556/448/7.4.2020 and 14920/491/9.4.2020, Circular 14676/253/7.4.2020 and Decision Δ.15/Δ’/οικ.13994/339 of the Minister of Employment. More precisely:
Extension of duration of measures introduced by virtue of the Legislative Act dated 11.03.2020 (Joint Ministerial Decisions 14556/448/7.4.2020 and 14920/491/9.4.2020)
By virtue of the Joint Ministerial Decisions 14556/448 (Official Government Gazette 1208 B/7.4.2020) and 14920/491/9.4.2020 (Official Government Gazette 1290 B/10.4.2020):
- The suspension of employers’ notification obligations with the ERGANI platform regarding changes or amendments to the employees’ working hours or organization of working time as well as overwork and legal overtime is extended to (and including) 30 April 2020.
- Special purpose leave is extended to (and including) 24 April 2020.
- The employer’s right to impose unilaterally distance working is extended to (and including) 30 April 2020.
Clarifications on the Joint Ministerial Decision 12998/232/23.3.2020 (Ministry of Employment Circular 14676/253/7.4.2020)
Circular no 14676/253/7.4.2020 of the Ministry of Employment clarifies the Joint Ministerial Decision 12998/232/23.3.2020 on employees’ and employer’s support measures. More precisely:
- It has been provided that employers, with at least one branch registered with the taxis platform whose main activity on the basis of its Business Code Activity (ΚΑΔ) is suspended by state order, can file the applicable declaration now for the first time or correct their initial declaration in accordance with the timeframe set out in the Circular.
In such a case, they must inform their employees on the same day, so that they can also proceed with the actions required for the collection of the special purpose indemnity. Employers and employees of this category are eligible to the reduction of the total commercial lease and main residence lease payment in accordance with the Legislative Act dated 20 March 2020.
The above change entails the suspension of all employment agreements from 15 March 2020 up to (and including) 30 April 2020, unless they are engaged in business activities which, based on ΚΑΔ, can employ personnel.
- Employers’ and employees’ Statutory Declarations can be corrected, completed, or revoked within the specific deadlines provided. In case of corrections/completions or revocations by the employer, the latter must inform the employees on the same day.
- The suspension of employment agreements can be revoked:
a. In case of employers’ requisition by the state for the fulfillment of exceptional, urgent and inflexible needs which cannot be postponed for public interest purposes and
b. In the remaining cases, for the fulfillment of similar needs.
In both cases, the time employees will work (a) qualifies as working time fully compensated by the employer and (b) extends for an equal time the agreements’ suspension until the completion of 45 days.
The employer revoking the suspension must declare and justify the suspension and its duration by virtue of a special form to be filed with the ERGANI platform before the exceptional work commences.
- The timeframe for filing of employers’ and employees’ forms on suspension of agreements, corrections and payments is provided.
- The filing deadlines with the ERGANI platform of forms related to distance working, the List of Safe Operation Personnel and the List of Transfer of Personnel between companies of the same Group are extended to the first ten days of May 2020 for March and April 2020.
- Τhe payment by the State of the amount corresponding to 1/3 of the employees’ special purpose leave for March and April 2020 will be made during the second ten day period of May 2020. In our opinion, the regulation in question should be further clarified given that many companies have paid so far the total remuneration corresponding to the special purpose leave.
Payment of reduced social security contributions by self employed and freelancers (Ministerial Decision Δ.15/Δ’/οικ.13994/339)
Ministerial Decision number Δ15/Δ’/οικ. 13994/339 (Official Government Gazette 1265 Β/9.4.2020) sets the procedure, method and time of selection for the payment of reduced social security contributions by self employed and freelancers. More precisely, the Decision provides that the reduction by 25% of the social security contributions corresponding to February 2020 is conditional upon the payment of January 2020 contributions (or their payment within the time period for the payment of February 2020 contributions and late payment surcharges). Similarly, as far as the March 2020 social security contributions are concerned, February
contributions must have also been paid, without the above reduction, until the payment deadline of March 2020 contributions, subject to late payment surcharges.