Unpaid leave suspends the obligation to work, but also suspends the company's obligation to pay the salary. However, the obligation to keep the worker registered and to pay contributions remains. Therefore, it costs the company.
When can the worker apply for unpaid leave? In this sense we should see where we find it regulated. The Workers' Statute does not regulate this figure. Therefore, one must go to the collective agreement and, in the absence of conventional regulation, to the will of the parties. Therefore, if there is no regulation it should be reached with an agreement with the company.
Conditions to enjoy this permission. Since most of the time it will be by agreement between the parties, it is advisable to record both the application and the agreement reached with the company, to avoid conflicts in the future and even with the Inspection of Work.
In this agreement, the effects can be agreed, as well as the duration.
During unpaid leave, in what situation is the worker? The employment relationship remains in force. The worker continues to be registered with social security, although this new special situation must be communicated: “Discharge without receipt of remuneration”, as the obligation to keep the worker in a situation of affiliation, and to carry carry out the corresponding contributions.
The contribution base for common contingencies will be the minimum of your professional category. In relation to the contribution for occupational disease or accident at work, it will be the established minimum. In this case, we have its regulation in article 69 of Royal Decree 2064/1995, of the General Regulations for Social Security Contributions and Settlement and article 7 of Order TMS / 83/2019, of 31 January.
What effects does it have on the current employment relationship? Apart from the obligations mentioned above we can see that the permit also affects:
- Holidays. Unpaid leave does not entitle to vacation. Therefore, the proportional part of the days of unpaid leave must be deducted.
- Extraordinary bonuses . The proportional part of the extraordinary bonuses will also be reduced in proportion to the days of leave.
Finally, if the duration of the leave is longer than four months and the legal requirements are met and it meets the needs of both parties, it is advisable to apply for voluntary leave with reservation of employment. In this case, there will be an exemption from the obligations of both parties: on the part of the worker to work and on the part of the company to pay the salary and to contribute.
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