Royal Decree-Law 20/2026: Labour measures, temporary layoff schemes (ERTE) and aid for those affected by wildfires

Scope of application

• Applies to municipalities located in areas affected by wildfires that have been subject to civil protection measures, until the end of the 2026 annual high wildfire risk season.
• The labour measures primarily apply to employees whose habitual residence is in an affected municipality. They may also cover consequences affecting individuals or companies located outside these municipalities.
• This extraordinary regime applies when existing labour rights are insufficient to adequately address the situation.

Suspension of employment contracts and extraordinary benefit

• Employees may request the suspension of their employment contract if they are unable to access their habitual residence and recover the essential belongings needed for work, provided that remote working is not feasible; if they need to carry out relocation, cleaning, home restoration, recovery of property or essential in-person administrative procedures during working hours; or if they need to fulfil caregiving responsibilities arising from the wildfire.
• The request must be expressly communicated to the employer and supported by the appropriate documentation.
• The employer must issue the employment certificate and submit it to the Spanish Public Employment Service (SEPE) through Certific@ no later than the day following receipt of the request.
• The benefit amounts to 70% of the regulatory base, subject to the applicable legal limits, and is payable while the underlying circumstances continue, for a maximum period of four months. Employees must apply for the benefit to SEPE within one month of the contract suspension.
• During the suspension period, the employer is exempt from paying its Social Security contributions. Once the circumstances cease, the employee must be reinstated under the same employment conditions as before.

Bereavement leave

• In the event of deaths related to the wildfires, bereavement leave is extended from the date of death until five working days after the funeral.

Temporary Employment Regulation Procedures (ERTE) and Social Security contribution exemptions

• Companies with a Social Security contribution account assigned to an affected municipality whose activity has been prevented or significantly limited, and which obtain authorisation for a force majeure ERTE, may apply a 100% exemption from employer Social Security contributions for common contingencies, occupational contingencies and jointly collected contributions.
• The exemption applies to suspended or reduced working hours and to Social Security contributions accrued between August and November 2026, subject to the general conditions governing ERTE schemes.

Self-employed workers

• Self-employed workers who temporarily or permanently cease all or part of their activity in an affected municipality may apply to their collaborating Social Security mutual insurance provider—or, where applicable, to the Social Marine Institute—for the self-employment cessation benefit without initially having to prove force majeure or the minimum contribution period. The maximum duration of the benefit is four months. From 1 January 2027, the managing authority may require evidence demonstrating the impossibility of continuing the activity.

Practical recommendations

• Centralise all applications and retain written communications, civil protection orders and supporting documentation.
• Establish an internal procedure to ensure that the employment certificate is submitted within one day and record the start and end dates of each suspension.
• Promptly assess the need to apply for a force majeure ERTE where business activity has been prevented or significantly restricted.