COOPERATION - This is the framework for implementing the Employment Enhancement Mechanism

"EMPLOYMENT" EMPLOYMENT MECHANISM "COOPERATION"

Article 1

Purpose and object of the "COOPERATION" Mechanism

1. The purpose of the "CO-WORK" Mechanism is to provide support, in the form of financial support for short-term work, to employees of companies-employers in the private sector in order to maintain full-time jobs.
2. The "COOPERATION" Mechanism can include all companies in the country, continuous or seasonal operation, regardless of the Activity Code Number (KAD), provided they meet the conditions set out herein.
3. The companies - employers that are part of the "COOPERATION" Mechanism, can unilaterally reduce the weekly working time up to the percentage of fifty percent (50%) either for part or for all their employees, depending on their operating needs, for one or more months within the period of validity of the Mechanism.
4. The reduction of the weekly working time does not lead to a conversion of the employment contract of the employees that are part of the "COOPERATION" Mechanism, for the period of time that the employers-companies make use of the Mechanism.
5. Employees of companies - employers that are part of the "COOPERATION" Mechanism, are paid financial support for short-term work amounting to 60% of their net earnings corresponding to the time during which they do not work.

Article 2

Integration of employees in the "COOPERATION" Mechanism

1. In the "COOPERATION" Mechanismare included exclusively employees, who work with full-time contract of employment on May 30, 2020, date of publication of n. 4690/2020, to companies - employers that meet the conditions for integration (see Article 5) and make use of the Mechanism.
2. Not part of the "COOPERATION" Mechanism employees with part-time employment contracts as well as employees whose employment contracts are suspended.

Article 3

Invalidity of contract terminations - Maintenance of nominal salaries of employees

The companies - employers that are part of the "COOPERATION" Mechanism are obliged not to terminate employment contracts of the employees who are part of it and in case of its realization, it is invalid. They are obliged to maintain the nominal salaries of these employees for as long as each of them is part of the "COOPERATION" Mechanism.

Article 4

Amount of financial support for short-term work

1. Employees of companies - employers that are part of the "COOPERATION" Mechanism are paid financial support for short-term work, amounting to at a rate of 60% on net earnings of employees, corresponding to the time during which they do not work, due to their inclusion in the Mechanism, which is covered by the state budget.
2. In the event that the net wages of the employees, including the above financial support for short-term work, fall short of the net statutory minimum wage or wage, the resulting difference is replenished from the state budget.
3. Employees of companies-employers who are part of the "SYN-ERASIA" Mechanism, are paid a proportion of the leave allowance and the Christmas allowance for the year 2020, calculated on the financial aid of short-term work, according to the provisions of the current legislation and covered by the state budget.

Article 5

Conditions for the integration of companies in the "COOPERATION" Mechanism

All companies in the country, continuous or seasonal, regardless of the Activity Code (CAD), have the right to join the "SYN-ERASIA" Mechanism, under the following conditions:

a. Employers-companies required to submit a periodic VAT return must show a reduction of at least 20% of the VAT turnover (code 312 of the periodic VAT return), in relation to the reference turnover, depending on the month of their membership in the "COOPERATION" Mechanism and the type of tax books, as follows:

The reference turnover, for companies that are subject to periodic VAT return, is defined as follows:

1. i) For companies that keep bibliographic books:

1. ii) For companies that keep haplographic books:

Regardless of the month of joining, the companies that keep bibliographic books, in case of zero turnover in the year 2019 and February 2020, and the companies that keep haplographic books, in case of zero turnover in the year 2019 and the first quarter of the year, have the right to join 2020.

b. Employers-companies, which are not required to file a VAT return or are exempt from VAT, must show a reduction of at least 20% of gross income (code 047 of declaration E3), in relation to the gross reference income, depending on the month of inclusion, as follows:

The reference turnover, for companies that are not subject to a periodic VAT return, is defined as follows:

Article 6
Duration of financial support for short-term work
1. The period of validity of the "COOPERATION" Mechanism is defined as the period from 15/06/2020 to 15/10/2020.
2. Employers-employers may join the Mechanism "COOPERATION" for one or more months within the above period of validity of the Mechanism for part or all of their employees.

Article 7

Procedure for joining the "COOPERATION" Mechanism

A. Employers - employers, wishing to join the "COOPERATION" Mechanism, the date of entry into force of which is 15/6/2020, for one or more months within the period of validity of the Mechanism provided for in Article 6 hereof, follow the procedure below:

I. Submission of a responsible statement to AADE for the approval of membership in the "COOPERATION" Mechanism.

1. The companies - employers submit a responsible statement on the electronic platform myBusinessSupport of the Independent Public Revenue Authority (AADE), with which they declare their gross income in relation to the reference turnover, depending on the month of their membership in the "COOPERATION" Mechanism.
2. The financial-tax data are cross-checked by the Independent Public Revenue Authority (AADE), which certifies the right of the employer-company to belong to the "COOPERATION" Mechanism, in accordance with the provisions of article 5 of this chapter.
3. The cross-check of the tax data and the control for the fulfillment of the conditions for inclusion, according to article 5 of this chapter, in the Mechanism, by AADE, is carried out after the completion of the first phase of submission of the application / declaration by the companies - employers in PS ERGANI, as provided below, and after the sending of the relevant files by PS ERGANI to AADE.
4. Then, the companies-employers are informed about the approval or the rejection of their application in the Mechanism "COOPERATION" by AADE.
5. In case of rejection of the application of the companies-employers by AADE, then the application / declaration of the companies-employers for their inclusion in the Mechanism in PS ERGANI is considered as non-existent and the companies-employers are obliged to pay full salaries to the employees who were employed with part-time.
6. Submission of application / declaration to PS ERGANI for inclusion in the Mechanism "COOPERATION"

The companies - employers, immediately after submitting the application to AADE, submit an application / responsible statement in a special form "Application / application for membership in the Mechanism" SYN-ERGASIA "in PS ERGANI with which they apply for membership in the Mechanism" SYNERGIA " in two phases:

PHASE A:

SUBMISSION OF EMPLOYEES DATA UNDER THE "COOPERATION" MECHANISM

The companies - employers submit an application / responsible statement and state the following:

a. The details of the company (name, VAT number, registered office, inclusion in its exceptions παραγράφου 5 of Article 31 of n. 4690/2020, κ.λπ.).

b. The month of joining the Mechanism as well as the category to which the company belongs in accordance with the provisions of article 5 of chapter A '.

c. The employees with a full-time dependent employment contract on 30/5/2020, who will join the Mechanism, whose data are drawn from PS ERGANI.

d. In the case of employees, whose employment contracts are suspended, with this application / declaration for their inclusion in the "COOPERATION" Mechanism, the suspension of the employment contract is considered as permanently revoked from the declared date of their membership in the Mechanism and henceforth.

e. The conventional full-time hours (conventional working hours per week) of the employees included in the Mechanism "COOPERATION".

f. The part-time schedule per week, for each employee, which is planned and declared for one or more weeks within the month of joining the Mechanism.

In any case, there is an obligation of the employer to notify in advance any change or modification of the organization of working time for all its staff, including employees included in the Mechanism "CO-WORK", in PS ERGANI, completing the relevant Form E4:

Staff-Supplementary Schedule.

PHASE B

SUBMISSION OF FINANCIAL DATA OF EMPLOYEES UNDER THE MECHANISM "COOPERATION"

The employers-companies, for the calculation of the amount of the financial aid of short-term work to the eligible employees, for each month of application of the Mechanism "CO-WORK", are obliged to submit a responsible declaration to PS ERGANI within the first three days of the next month, with which state:

a. The declared monthly gross earnings of the full-time employee, as well as his respective monthly net earnings,

b. The remuneration paid to the employee, during the month of his / her membership in the Mechanism based on the reduced working hours and

c. The number of the bank account (IBAN) and the Bank for the payment of the employee's salary that will join the Mechanism.

B. GENERAL RULES

1. Exceptionally, for the first application of the Mechanism, the process of joining the Mechanism, as described herein, concerns the period 15/6 / 2020-30 / 6/2020.
2. In any case, the application / application for membership in PS ERGANI is submitted in advance and at the latest before the implementation of the new reduced working hours.

Article 8

Procedure for payment of financial support for short-term work

The short-term financial assistance of the beneficiary employee, which corresponds to 60% of his reduced net salary corresponding to the hours he does not provide work, due to his inclusion in the "SYN-ERGASIA" Mechanism, is paid within the first ten days of each subsequent month of application of the Mechanism.

Article 9

Control - imposition of sanctions

For the effective monitoring of the "SYN-ERGASIA" Mechanism, audits are carried out on the companies-employers that have joined the "SYNERGASIA" Mechanism by the competent auditing bodies of SEPE or the Unified Social Security Institution (EFKA) for violations of non-compliance.

Article 10

Processing of personal data

1. Data controller within the meaning of Article 4 of the Rules of Procedure (ΕΕ) 2016/679(General Regulation for Data Protection, "G.K.P.D.") is for all companies-employers and employees who have joined the Mechanism "SYN-ERGASIA" the Ministry of Labor and Social Affairs.
2. The purpose of processing the personal data of companies-employers and employees under the "COOPERATION" Mechanism is to enhance employment through the payment of short-term financial assistance in emergencies, such as the COVID-19 pandemic. The legal basis for the processing of these data is the element e of par. 1 of article 6 of the G.K.P.D. in combination with item c of par. 1 of article 6 of the G.K.P.D.
3. The personal data of the companies-employers and the employees that are part of the "SYN-ERGASIA" Mechanism can be disclosed to or obtained from the competent services of the Independent Public Revenue Authority (AADE), the Ministry of Labor and Social Affairs, the SEPE, Of the Unified Social Security Agency (EFKA) and the ETEAEP, for the effective monitoring and control of the "COOPERATION" Mechanism.
4. The Ministry of Labor and Social Affairs takes the appropriate measures to provide information to employers and employees of the "CO-WORK" Mechanism on the processing of personal data and their rights in relation to it, in each case. before or during collection.

CHAPTER B

GENERAL PROVISIONS

Article 1

1. The Ministry of Labor and Social Affairs is designated as the competent body for the process of payment of short-term financial aid, as defined herein. The above payment is made by crediting the bank account of the beneficiary - employee. From PS ERGANI is extracted in electronic form a consolidated list of beneficiaries - employees, which includes their full details, the bank account number in the form of IBAN, the credit Institution, in which the account is kept and the amount of the payment.
2. The electronic form of this statement is editable by the company "Interbank Systems SA" (DIAS SA) to which it is transmitted. Also, a consolidated list of eligible employees in printed and electronic form, including the number of eligible employees, the total amount of the payment, is forwarded to DIAS SA, the Employment Integration Directorate and the Financial Management Directorate of the Ministry of Labor and Social Affairs. in full and numerically, by bank or credit institution. The amount of the total expenditure is approved by the competent authorizing officer of the Ministry of Labor and Social Affairs, following a recommendation of the Directorate for Employment.
3. By decision of the Minister of Labor and Social Affairs, the transfer of the credit of this total amount is approved after a suggestion of the Directorate of Financial Management.
4. The above printed consolidated statement is sent to the Accounts and Cash Planning Department of the General Accounting Office of the State Accounting Office (GLC) which issues, based on this, a special order to the Bank of Greece for debiting the Greek State account No. 200 "Greek Public - Collection of Receipts - Payments ", and the credit mediated by DIAS SA and the relevant banks or credit institutions, the bank accounts of the beneficiary employees. The above order is notified to the Directorate of Budget and Financial Reports and to the Directorate of Financial Management, of the General Directorate of Financial Services of the Ministry of Labor and Social Affairs and to DIAS SA.
5. The amounts that failed to be paid are returned to the account of ED with IBAN: GR710100023000000000000200211 with a reason for moving the special payment code of DIAS SA and are logged in the budget revenues. For the failed payments DIAS SA informs the Ministry of Labor and Social Affairs and the P.S. "INSTRUMENTS" in order to be included in the next payment.
6. For the payment of short-term financial assistance, the special payment order referred to in paragraph 4 shall constitute a commitment decision.
7. The appearance of the relevant payments in the public receipt, is made with the issuance of offset money orders by the Directorate of Financial Management of the General Directorate of Financial Services of the Ministry of Labor and Social Affairs.
8. The Accounts and Cash Planning Department, the contracting banks and other credit institutions are not considered civil servants and are only responsible for any errors through their own fault.

Article 2

Unduly paid - retroactivity and set-off of payments

1. Without prejudice to any fines provided by other provisions for natural persons who declare false information in their application, the penalties provided by the current legislation are imposed in case of submission of a false declaration.
2. Any amounts unduly paid are charged against the recipient, by decision of the Minister of Labor and Social Affairs or the body legally authorized by him and are collected according to the provisions of KEDE. It shall enter into force upon its publication in the Government Gazette, unless otherwise specified in the above provisions hereof.

This Decision shall enter into force upon its publication in the Government Gazette.