ROYAL DECREE-LAW 11/2020, OF 31 MARCH: MORATORIES AND INSTALLMENT PAYMENTS.

GENERAL ASPECTS

As you have been informed in publications on our website and social networks as well as by e-mail, new measures have been adopted for a moratorium and installment payments for self-
employed workers and Social Security.

Below you can find a summary of the method of payment and the deadlines according to the
period you want to request.

Both moratoriums and installment payments must be requested before the first 10 calendar
days of the regulatory period for payment.

Therefore, those companies that wish to do so, and provide that NO ERTE OR
EXTRAORDINARY BENEFITS HAVE BEEN REQUESTED:

1. Request until April 10, to postpone Social Security payments corresponding to the month of
   March 2020, and
2. Request from 1 to 10 May, the 6-month moratorium, without interest, on the payment for
   concepts of Social Security contributions, corresponding to the month of April, and
3. Request from 1 to 10 June, the 6-month moratorium, without interest, , on the payment for
   concepts of Social Security contributions, corresponding to the month of May
4. Request from 1 to 10 July, the 6-month moratorium, without interest, , on the payment for
   concepts of Social Security contributions, corresponding to the month of June.
   The payment for concepts of Social Security contribution corresponding to April, May and June
   must be made in the months of November, December 2020 and January 2021, respectively,
   and simultaneously with the Social Security contribution of October, November and December
   2020.

In the case of self-employed workers, Social Security contribution corresponding to May, June
and July must be paid in November, December 2020 and January 2021, respectively, and
simultaneously with the Social Security for those same months.

Furthermore, the same Royal Decree-Law 11/2020, establishes for self-employed workers

(AUTONOMOS):

Article 34 of that law provides for a six-month moratorium on social security contributions,
without interest, for the months of May, June and July 2020, and

In its article 35, payment in installments of Social Security debts which statutory deadline for
payment is April, May and June 2020, at 0.5% interest.

Both moratoriums and installment payments must be requested before the first 10 calendar
days of the regulatory period for payment.