Labour · Arts. 47-51 ET

ERTE Calculator 2026

Q: How much does a worker receive during ERTE?

70% of the regulatory base for the first 180 days (6 months) and 50% from day 181 onwards. The daily regulatory base is the average contributions over the last 180 days divided by 180.

Q: What are the SEPE benefit caps in 2026?

With IPREM 2026 at €600/month: maximum €1,050/month (no children), €1,200/month (1 child), €1,350/month (≥2 children). Minimum €480/month (no children), €642/month (with children).

Q: What is the difference between force majeure and ETOP ERTE?

Force majeure ERTE (Art. 47.3 ET) exempts the company from 100% of SS contributions for companies with fewer than 50 workers. ETOP ERTE (economic, technical, organisational or production causes, Art. 47.1 ET) has no general contribution exemption.

Q: Can ERTE be a working time reduction or full suspension?

Yes. Working hours can be reduced by 10% to 70% (reduction ERTE) or the contract can be fully suspended (suspension ERTE, Art. 47.1 ET). In full suspension, the worker receives 100% of the applicable SEPE benefit.

Worker SEPE benefit and employer SS savings. Force majeure and ETOP ERTE.

Type of ERTE

ETOP causes

Art. 47.1 ET: Economic, technical, organisational or production

Force majeure

Art. 47.3 ET: 100% employer SS exemption (<50 workers)

Monthly base salary (€)

€

Worker gross base salary

Salary supplements (€/month)

€

Seniority, bonuses, fixed incentives

Working time reduction: 100%

20% (partial reduction)100% (full suspension)

Dependent children

No. workers affected

Legal notice: Indicative calculation. Actual benefit depends on effective contributions in the last 180 days. Exemptions vary by company size, sector and ERTE regulation. Consult a labour lawyer.

IPREM 2026: €600/month. Max: 175% IPREM (no children), 200% (1 child), 225% (≥2 children). Min 80%/107% IPREM. Arts. 47-51 ET + Art. 267 LGSS.

Frequently asked questions about ERTE

How much does a worker receive during ERTE?

70% of the regulatory base for the first 180 days (6 months) and 50% from day 181 onwards. The daily regulatory base is the average contributions over the last 180 days divided by 180.

What are the SEPE benefit caps in 2026?

With IPREM 2026 at €600/month: maximum €1,050/month (no children), €1,200/month (1 child), €1,350/month (≥2 children). Minimum €480/month (no children), €642/month (with children).

What is the difference between force majeure and ETOP ERTE?

Force majeure ERTE (Art. 47.3 ET) exempts the company from 100% of SS contributions for companies with fewer than 50 workers. ETOP ERTE (economic, technical, organisational or production causes, Art. 47.1 ET) has no general contribution exemption.

Can ERTE be a working time reduction or full suspension?

Yes. Working hours can be reduced by 10% to 70% (reduction ERTE) or the contract can be fully suspended (suspension ERTE, Art. 47.1 ET). In full suspension, the worker receives 100% of the applicable SEPE benefit.

Questions about a temporary layoff (ERTE)?

Lexiel answers questions about collecting unemployment during ERTE, contributions, return to work and rights during contract suspension with references to ET and LGSS.

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