Royal Decree-Law 24/2020
Of 26 June, of social measures of reactivation of the employment and protection of the work self-employed worker and of competitiveness of the industrial sector

Companies that are found in a situation of ERTE due to force majeure partial you will be able to benefit of the exonerations valid until the 30 September. Those which have fewer than 50 workers will enjoy an exoneration of 60% of social contributions of anyone who are reinstated in the months of July, August and September, and of 35% for workers that they follow with its suspended employment. In the case of companies with more than 50 workers these exonerations will be of 40% for those which go off and of 25% for those which remain suspended.

For companies that are found in ERTE total a temporary period is established during which will benefit from decreasing exonerations. Those of fewer than 50 workers, will obtain a discount in the contributions of 70% in July, 60% in August and 35% in September. Starting from 50 employees, this discount percentage will be of 50%, 40% and 25% respectively.

We emphasise the content of the Title II, to protect the self-employed workers that it has the aim to relieve, in the field of the Social Security Institute, in a progressive way, the load that the beginning or continuation of the activity once raised the state of emergency owes assume. 

• A gradually downward exemption is planned in the obligation of paying contributions during first three next months to the uprising of the state of emergency for those workers that they were receiving on 30 June the provision for collected cessation of activity in the article 17 of the Royal Decree-Law 8/2020, of 17 March, of extraordinary urgent measures to address the economic impact and social of the COVID-19, that it reaches 100% in July, 50% in August and 25% in September. 
• In addition the possibility is planned of reconciling the provision of cessation of activity considered in the Social Security Act with the work on a self-employed basis provided that some requirements, measure is complied with that is set aside for guarantee some incomes that help to the self-employed worker to maintain the activity. 
• Lastly is contemplated, from the field of the Social Security Institute, an extraordinary benefit of cessation of activity whose recipients will be seasonal workers that as a result of special circumstances that the pandemic has caused have been seen prevented for the ordinary beginning or development of its activity.

Article 8. Exemption in the contribution in favour of self-employed workers that have received the extraordinary benefit of cessation of during the state of emergency declared by Royal Decree 463/2020, of 14 March. 

1. Starting from 1 July 2020, the self-employed worker included in the Special Regime of the Social Security Institute of the Freelance workers or Self-employed workers, or in the Special Regime of the Social Security Institute of the sea workers that was of registration in these Regimes and it came receiving on 30 June the extraordinary benefit for cessation of activity considered in the article 17 of the Royal Decree-Law 8/2020, of 17 March, of extraordinary urgent measures to address the economic impact and social of the COVID-19, will have right an exemption from its contributions to the Social Security Institute and vocational training with consequent amounts: 

a) 100 for one hundred of the contributions corresponding to July.

b) 50 per cent of the contributions corresponding to August.

c) 25 per cent of the contributions corresponding to September. 

2. The contribution basis that will be taken into account for the purpose of the determination of the exemption will be the contribution basis that it had in each of the indicated months. 

The exemption in the contribution of months of July, August and September will remain during periods in which workers receive provisions for temporary disability or whatever other grants provided that it remains the obligation of paying contributions. 

3. The exemption from contributions shall not apply if the individual in question receives a benefit for cessation of activity. 

Article 9. Cessation of activity and work provision on a self-employed basis. 

1. Self-employed workers that they came receiving until 30 of June the extraordinary benefit for cessation of activity considered in the article 17 of the Royal Decree-Law 8/2020, of 17 March, will be able to request the provision for cessation of activity considered in the article 327 of the legislative law of the Social Security Act, approved by the Legislative Royal Decree 8/2015, of 30 October, provided that they arise the requirements established in sections a), b), d) and e) of the article 330.1 of the standard. 

Additionally, the access to this provision will demand to prove a reduction in the invoicing during the third quarter of 2020 of at least 75 per cent in relation to the same period of 2019, as well as not obtained credit during the third quarter of 2020 some net yields higher than 5,818.75 euros. 

To determine the right to the monthly benefit, net income for the quarter will be prorated and must not exceed Euros 1,939.58 per month.

In the case of self-employed workers that they have one or more hard-working to its charge, he owe prove to the time of requesting the provision the fulfillment of all Social Security labour obligations that they have assumed. For this they will issue a declaration of Responsibility, being able to be required by the mutual societies collaborators with the Social Security Institute or by the managing entity so that they contribute precise documents that prove this extreme.

2. This provision at the most will be able to receive until 30 of September 2020, provided that the worker has right to her in the terms set in the article 338 of the legislative law of the Social Security Act. 

Starting from this date only you will be able to continue receiving this cessation of activity provision if they arise all requirements of the article 330 of the Social Security Act.

3. The examination to the provision will be carried out by collaborative mutual societies or the Social Marine Institute with provisional character with effects of 1 July 2020 if is requested before 15 July, or with effect from the next day to the application in another case, owing be regularised starting from 31 January 2021.

4. Starting from 21 October 2020 and of 1 February 2021, the collaborative mutual societies with the Social Security Institute, provided that they have the consent of awarded the interested parties in the application, or the Social Marine Institute obtained of the Ministry of the Treasury tax details of exercises 2019 and 2020 necessary to the follow-up and control of the recognised provisions. 

If the Mutual Societies that collaborate with the Social Security system or the Social Marine Institute cannot have access to the tax administration data, self-employed workers must provide this data to the mutual society collaborating with them or the Social Marine Institute within ten days of their request: 

- Copy of the model 303 of autosettlement of the Value added tax (VAT), corresponding to statements of the second one and third quarters from 2019 and 2020. 

- Copy of the model 130 corresponding to the autosettlement in fractionated payment of the Personal income tax (PERSONAL INCOME TAX) of the second one and third quarters from 2019 and 2020 to effects of being able to to determine which it corresponds to the third one and fourth quarter of those years. 

- Self-employed workers that they pay taxes in the Personal income tax (PERSONAL INCOME TAX) for objective evaluation (model 131) should contribute the necessary documentation or any other element of proof that it serves to prove demanded incomes in this precept.

5. Checked details for the competent collaborating body or manager for the examination of the provision, will be proceeded to demand perceived provisions for those self-employed workers that they exceed limits of incomes established in this precept, or that they do not prove a reduction in the invoicing during the third quarter of 2020 of at least 75 per cent in relation to the same period of 2019. 

The competent company for the claim set the date of deposit of reclaimed amounts that they should do without interests or surcharge. 

After the period established in the resolution issued for this purpose, the Social Security General Treasury will proceed to claim the outstanding debt, with any surcharges and interest that may have accrued, in accordance with the administrative collection procedure established in the General Social Security Collection Regulation, approved by Royal Decree 1415/2004, of 11 June.

6. The self-employed worker, during the time that is receiving the provision, he owe enter in the General Treasury of the Social Security all contributions applying rates in force to the corresponding contribution basis. 

The collaborative mutual society or, where applicable, the Social Marine Institute, will pay to the worker together with the provision for cessation in the activity, the amount of the contributions for common contingencies that it would had corresponded him to enter of finding the self-employed worker without developing activity one, in application of the stated in article 329 of the Legislative Royal Decree 8/2015, of 30 October, through which the legislative law of the Social Security Act is approved.

7. In cases of definite cessation in the activity before 30 September 2020, limits of the requirements set in this section were taken in a proportional way to the time of the activity's duration, for these purposes the calculation will be done counting in its entirety the month in which the cancellation is produced in the regime of Social Security Institute in which was classed.

8. The self-employed worker that has requested the payment of the regulated provision in this article will be able to: 

Give up to her at any time before 31 August 2020, supplying effects the renunciation the next month to its communication.

Return for own initiative the provision for cessation of activity, without the need for to expect to the claim of the mutual society collaborator with the Social Security Institute or of the managing entity, when it considers that earned incomes during the third quarter of 2020 or the fall of the invoicing in that same period will exceed the thresholds established in the section 5 with the corresponding loss from the right to the provision.

Article 10. Extraordinary benefit of cessation of activity for seasonal workers. 

1. To the effects of this precept seasonal workers are considered those self-employed workers whose only work throughout the last two years would have been developed in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea during months from March to October and they have remained in registration in aforementioned regimes such as self-employed workers during at least five months a year during that period. 

For these purposes it will be considered that the worker has developed its only work during months from March to October provided that the registration as an employee does not exceed 120 days throughout years 2018 and 2019.

2. They will be requirements to cause right to the provision: 

a) Credit registration state and quoted in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea as a freelance worker during at least five months in the period between March and October, of each one of the years 2018 and 2019. 

b) Not credit registration state or assimilated to the registration during the period between on 1 March 2018 and the 1 March 2020 in the regime of Social Security Institute corresponding as an employee more than 120 days. 

c) Not credit developed activity nor state credit registered or assimilated to the registration during months from March to June 2020. 

d) Not perceived credit provision one of the system of Social Security Institute during months from January to June 2020, unless the same one was compatible with the exercise of an activity as a self-employed worker. 

e) Not obtained credit during 2020 some incomes that exceed 23,275 euros. 

f) To find up to date in the payment from the fees to the Social Security Institute. However, if this requirement is not met, the management body will invite you to pay the amount due within a non-extendable period of thirty calendar days. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection.

3. The amount of the regulated provision in this article it will be the one equivalent to 70 per cent of the minimum base of contribution that it corresponds for the activity carried out in the Special Regime of the Social Security Institute of the Freelance workers or Self-employed workers or, where applicable, in the Special Regime of the Social Security Institute of the sea workers.

4. The extraordinary benefit for regulated cessation of activity in this article will be able to begin to yield with effects of 1 June 2020 and it will have a maximum duration of 4 months, provided that the application is presented within the first fifteen calendar days of July. Otherwise, the benefit will enter effect on the day after the application is filed.

5. While the benefit is being received, there will be no obligation to make social security contributions and you will remain registered or otherwise enrolled on the corresponding Social Security regime.

6. Non-mandatory contributions will be paid by the entities from whose budgets the corresponding benefit is covered.

7. This benefit shall be incompatible with employed work or if any Social Security benefit has been received, unless the benefit at issue is compatible with the performance of a business activity as a self-employed worker. Similarly will be incompatible with the work on a self-employed basis when incomes that are received during 2020 exceed 23,275 euros. 

Self-employed workers included in the Special Regime for Sea Workers will likewise not be entitled to receive the benefit for cessation of activity if they are also receiving financial assistance for the suspension of the fleet's activities.

8. The employee members of the associated work cooperatives who have chosen to be self-employed under the corresponding special scheme will also be entitled to this extraordinary benefit, provided that they meet the requirements established in this article.

9. The management of this benefit will correspond to mutual societies collaborating with the Social Security Institute or the Social Marine Institute.

10. The examination of the regulated provision in this article at any time will be able to request during the period between the coming into force of the standard and October 2020. 

Effects of the application are the certain ones in the section 4.

The managing entities, in accordance with the presented application and documents where applicable contributed, will dictate the provisional resolution that it is coming from, estimating or rejecting the right.

11. Starting from 31 January 2021 will be proceeded to revise all adopted provisional resolutions.

a) For this the collaborative mutual societies with the Social Security Institute, provided that they have the consent of the interested parties, or the Social Marine Institute obtained of the Ministry of the Treasury tax details corresponding to the second half of 2020 of the self-employed workers. 

If the collaborative mutual societies with the Social Security Institute or the Social Marine Institute could not have access to details obrantes in the tax administrations, self-employed workers should contribute to the collaborative mutual society: 

- Copy of the model 390 of annual summary statement VAT of 2020. 

- Copy of the model 130 corresponding to the autosettlement in fractionated payment of the Personal income tax (PERSONAL INCOME TAX) out of the fourth quarters of 2020. 

- Self-employed workers that they pay taxes in the Personal income tax (PERSONAL INCOME TAX) for objective evaluation (model 131) should contribute the documentation necessary to prove demanded incomes in this precept.

b) in the event that it is given off that the interested party does not have right to the provision, procedures of claim of the unduly perceived amounts will be initiated. 

For this the competent company it will dictate resolution for the examination of the provision setting the amount of the amount to be reintegrated that it owe do without interests or surcharge in the term that is determined in the resolution. 

After the period established in the resolution issued for this purpose, the Social Security General Treasury will proceed to claim the outstanding debt, with any surcharges and interest that may have accrued, in accordance with the administrative collection procedure established in the General Social Security Collection Regulation, approved by Royal Decree 1415/2004, of 11 June.

12. The self-employed worker that has requested the payment of the regulated provision in this article will be able to:

Give up to her at any time before 31 August 2020, supplying effects the renunciation the next month to its communication.

Return for own initiative the provision for cessation of activity, without the need for to expect to the claim of the mutual society collaborator with the Social Security Institute or of the managing entity, when it considers that incomes that it can receive for the exercise of the activity during the time that can cause right they will exceed the thresholds established in the section to her 2.e) with the corresponding loss from the right to the provision.

Coming into force: 27 June 2020.