The economic crisis caused by the coronavirus pandemic is, unfortunately, leaving many victims. Now, all of them are also joined by working mothers in a situation of ERTE (Temporary Employment Regulation Records). This has been explained by the Administrative Managers, noting that workers with children under three years of age no longer receive the maternity deduction from which they benefit and also aid for childcare or child education expenses.
The dangers of ERTE
The General Council of Associations of Administrative Managers have warned about the effects of being in ERTE for a worker when making the Income declaration, because when collecting without any type of withholding, this year everything will have to be paid at once to Tax authorities.
But there is still more: the maternity deduction that working mothers benefit from, employed or self-employed, registered in the corresponding Social Security or Mutual Insurance scheme, with children under three years of age. It can reach up to 1,200 euros per year per child and its advance payment can be requested, in an amount not exceeding 100 euros per month.
In addition, to these amounts to which you are not entitled to be in ERTE, we must add, from January 1, 2018, an increase of up to 1,000 euros per year (83 euros per month) additional for custody expenses nursery or early childhood education centers.
And it is that as explained by Fernando Santiago, president of the Administrative Managers:
“In the case of receiving a benefit derived from an ERTE, as this is considered to be the suspension of the employment contract, the taxpayer is in a situation of total unemployment and, consequently, does not carry out a job for others or for account own “.
In addition, the mother can reapply for the maternity and childcare deductions as soon as she leaves the ERTE and returns to her work. And you can’t forget that:
“The ERTE does not affect the deduction for large families, for ascendants with two children or for descendants with disabilities, as they can continue to enjoy themselves”.
Via | General Council of Associations of Administrative Managers
In Babies and More | Two hours of teleworking with children summarized in 24 seconds: the viral video that shows the reality of many families, Yes, I am lucky to be a stay-at-home mom, but that doesn’t mean it’s easy
