GPESP: Art. 151 of LGSS - Additional Surcharge Applies. To Interim Contracts Less Than 5 Days
(Doc ID 2663032.1)
Last updated on JULY 20, 2020
Applies to:PeopleSoft Enterprise HCM Global Payroll Spain - Version 9.2 to 9.2 [Release 9]
Information in this document applies to any platform.
Following the new change of art. 151 LGSS, the only exception included for the 40% surcharge for contracts of less than 5 days are the agricultural workers, therefore, the understanding is that the surcharge applies to all types of contracts, including 510/410.
In the documentation of image 30, changes are indicated for contracts less than 5 days but continue to maintain the exception of not applying these changes to contracts 410/510, therefore, for this type of contract, the surcharge wouldn't be applied.
Nevertheless, the new redaction of art 151 LGSS indicates that only agricultural employees are exempted from this surcharge.
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