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An employer has enquired how to quantify the salaried staff module under the objective estimation method if they have employees on ERTE (temporary layoff). The Directorate-General for Taxes (DGT) has ruled that only the actual working hours of each employee shall be counted, excluding the suspended portion of the contract.
Cuestión planteada Cómputo de estos trabajadores para la cuantificación del módulo personal asalariado.
Para la cuantificación del módulo de personal asalariado, se debe valorar a cada trabajador según las horas de trabajo efectivo que realice anualmente. En el caso de los ERTE, se computarán exclusivamente las horas de trabajo efectivo y no la parte del contrato que esté suspendida temporalmente. El cálculo debe hacerse trabajador por trabajador según sus condiciones individuales.
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