Royal Decree-Law 11/2021, of 27 May, on urgent measures for the defense of the employment, the economic revival and the protection of self-employed workers

Starting from 1 June 2021, will have right to its contributions' exemption self-employed workers of registration in the RETA or in the Special Regime of the Social Security Institute of sea workers, that they came receiving some provisions for cessation of activity considered in the article 6 and 7 of the Royal Decree-Law 2/2021, of 26 January. (article 6. Extraordinary benefit of cessation of activity for those self-employed workers that can not cause right to the ordinary provision of cessation of activity considered in the article 7 of this Royal Decree-Law or to the provision of regulated cessation of activity in the articles 327 and following of the TRLGSS and article 7 provision for compatible cessation of activity with the work on a self-employed basis).

The provisions of this requirement shall apply to self-employed workers who exhaust the benefits referred to in article 6 of this Royal Decree Law (benefits for cessation of activity due to a temporary suspension of the activity resulting from a resolution by the competent authority), from the termination of the exemptions referred to in section 4 of this article and until 30 September 2021.

Amounts of the exemption:

1. a) 90% of the contributions corresponding to June.
2. b) 75% of the contributions corresponding to July.
3. c) 50% of the contributions corresponding to August.
4. d) 25% of the contributions corresponding to September.

The contribution basis to determine the exemption will be the base through which came paying contributions the self-employed worker before accessing the provision for cessation of activity. 

Requirements: 

So that they are applicable these profits of they should maintain the registration in the contribution until 30 of September 2021. 

Incompatibilities:  

The perception of the cessation of activity benefit in any of its modalities shall be incompatible with the exemption in the contribution established in this provision. 

Improper exemptions: 

The obtaining of the exemptions provided for in this provision that are inappropriate as a result of the loss of the right to cessation of activity benefits provided for in the Articles 6 and 7 of Royal Decree-Law 2/2021, of 26 January, will give rise to the review of the case by the competent entity or body.

It remains the extraordinary benefit for everyone those self-employed workers that maintain the temporary suspension of its activity as a result of a resolution of the statutory authority and the same provision is recognised to those which starting from 1 June affected by a temporary suspension of all activity are seen for the same reasons.

The duration will be of a maximum of four months, finishing the right to the same one the last day of the month in which remembers the uprising of the measures or on 30 September 2021, if this last date was previous. The period in which the benefit is received shall not reduce the period to which the beneficiary may have the right to receive subsequent benefits for cessation of activity.

Nacimiento of the right:

The right to the provision will be born for those which maintain it starting from 1 June and for the rest of self-employed workers affected by a measure subsequent to this date, starting from the next day to the adoption of the measure of close of the adopted activity by the statutory authority.

Requirements:

They should meet following requirements to benefit of the provision:

1. Membership and registration in the RETA or Special Regime of the Social Security Institute of sea workers, at least 30 calendar days before the resolution that agrees the suspension of the activity and in any case before its start date when would have been decreed prior to on 1 June 2021.
2. Find aware of payment of the fees of the Social Security Institute. Although of not fulfilling this requirement you will be able to require the streamlining by the body manager, in a term improrrogable of 30 calendar days, and once regularised the overdraft will produce full effects.

Amount:

The amount of the provision will be of70% of the minimum base of contribution that it corresponds to the developed activity. If they coexist in the same address people united by familiar or unit link analogous of coexistence until the first one degree of relationship because of consanguinity or affinity, and two or more members have right to this extraordinary benefit for cessation of activity, the amount of each one of the provisions will be of40%.

Effects and duration:

During the time that remains the suspended activity will remain the registration in the corresponding special scheme being the disburdened self-employed worker of the obligation of paying contributions. The obligation to pay contributions will be waived from the first day of the month in which the activity closure measure is taken, or from 1 June 2021, if the suspension of activity was before this date and had not been previously requested, until the last day of the month following the date of the lifting of this measure, or until 30 September 2021 if the latter date was later.

The period in which the self-employed worker is exempt from the obligation to pay contributions will be understood as time contributed and the contributions corresponding to this time will be paid by the entities from whose budgets the corresponding benefit is covered. The contribution base applicable throughout the period of receipt of this extraordinary benefit will that established at the time of the start of this benefit.

The maximum term and the other terms and conditions of application of deductions in contributions to which the worker receiving this extraordinary benefit may be entitled due to cessation of the activity, will not be modified due to the receipt of the same.

The mutual societies collaborating with the Social Marine Institute will provide the Social Security General Treasury with the necessary information, through the procedures that Establish the latter, for the application of the provisions of this section, both at the time of the provisional recognition of the benefit and at the subsequent review, in accordance with the provisions of section 9.

Incompatibilities to receive the provision:

• Development of a work as an employee unless the deposit is lower than 1.25 times the amount of the minimum wage interpofesional.
• The performance of another activity on a self-employed basis.
• Perception of yields from the society affected by the close.
• Perception of a provision of the Social Security Institute unless it came receiving this provision and was compatible with the activity that it develops.
• In the case of sea workers, that it avenges receiving aids for paralysation of the fleet. 

The hard-working cooperatives members of classed associated work in the RETA they will have right also to this extraordinary benefit if gather requirements.

Management of the provision:

The management of the provision corresponds to the collaborative mutual societies with the Social Security Institute and to the Social Marine Institute.

Application: within the first veintiún calendar days next on the coming into force of the agreement or activity close resolution, or before 21 June when the suspension of activity would have been agreed before 1 June 2021 and was not been receiving the extraordinary benefit mentioned in the article 5 of the Royal Decree law 2/2021, of 26 January.

If the application is submitted outside the established period, the right to benefit will begin on the first day of the month following the request. In these cases, the self-employed worker will be exempt from the obligation to pay contributions from the day on which he or she is entitled to receive the benefit.

The entities responsible for managing this benefit, in accordance with the application submitted and the documents provided, will issue the pertinent provisional resolution, either accepting or rejecting the right. In the application of the provision the interested party owe contribute following details:

Once the cessation of activity measure has been completed, all the provisional resolutions adopted will be reviewed. If it is assumed that the interested party does not have the right to the benefit, the procedures for claiming the amounts unduly received will be initiated, and in these cases, the contributions corresponding to the entire period of undue receipt of the benefit must be paid, with the procedure for the tax management of the Social Security system being applied in all its terms.

In the application of the provision the interested party owe contribute following details:

• Communicate to the mutual society or to the managing entity of the provision members that integrate the family unit and if one theirs is or it can be recipient of the provision of cessation of activity or if they have one another type of incomes,
• Contribute the consent of all members of the family unit for the tax accessing information.
• A sworn statement of incomes that are received, where applicable, as a result of the work as an employee.
• An authorisation to the Administration of the Social Security Institute and to the collaborative mutual societies responsible for the management of the provision to obtain of the corresponding tax administration tax details necessary to the review of the requirements from access to the provision.
• A certificate of company and the annual tax return to the managing entity of the provision.

The provision is extended until 30 of September 2021, for workers that they came it receiving (article 7 of the Royal Decree-Law 2/2021, of 26 January) provided that they did not have sold out periods of provision considered in the article 338.1 of the TRLGSS, provided that during the second one and third quarter of 2021 fulfill the requirements considered in this article.

Similarly, will be able to request the provision for cessation of activity considered in the article 327 of the TRLGSS, self-employed workers that comply with the requirements considered in sections a), b), d) and e) of the article 330.1[1] of the TRLGSS and they fulfill requirements that are contemplated in this article. The right to the perception of this provision will finish on 30 September 2021.

[1] Be affiliated and in registration in the RETA or Special Plan for Sea Workers. Have covered the minimum period of contribution article 338 (12 months), not age fulfilled credit to cause right to contributory pension of retirement, unless it did not have accredited the required period, to find aware of payment of the fees if it digs over will be able to invite to the payment within 30 days and the streamlining will produce full effects.

Accreditation:

• Second and third quarter of 2021: accountable income reduction fiscally of the activity on a self-employed basis of more than 50% of the same period of 2019.
• Not having obtained in the same period a net taxable income of more than 7,980 euros.

For the calculation of the reduction of incomes the period is taken into account in registration in the second one and third quarter of 2019 and is compared with the second one and third quarter of 2021.

In the event of workers in charge will be proved when requesting the provision, the work discharge of responsibilities and of Social Security Institute that they have assumed. Will be made through declaration of Responsibility, being able to be required by the mutual societies or managing entity documents that they prove it.

Examination of the provision:

By collaborative mutual societies or the Social Marine Institute (hereinafter ISM) provisionally with effects 1 June 2021 if the first is requested 21 days of June or with effects from the day first from the next month to the application in another case, owing normalise starting from 1 April 2022. Date starting from which will be able to obtain tax details of the exercise 2021.

To permit her to procedure will be authorised to the Administration of the Social Security Institute and to the collaborative mutual societies managers of the provision to obtain of the corresponding tax administration tax details necessary to the review of the requirements from access to the provision.

Of not having access to tax details self-employed workers will contribute in ten next days to its requirement:

1. Copy of the model 303 of autosettlement of the VAT corresponding to the second one and third quarter of 2019 and 2021.
2. 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.

Nonetheless, it will be understood that self-employed workers that they pay taxes for objective evaluation have experienced the reduction of incomes of 50% demanded, provided that the daily average number of hard-working people members and in registration to the Social Security System in the corresponding economic activity, expressed to 4 digits (CNAE), during the period to that which corresponds the provision, be inferior in more than 7.5% to the daily average number corresponding to the second one and third quarter of 2019.

If requirements were not fulfilled perceived provisions will be demanded, setting the date of deposit without interests or surcharge. Elapsed the term set in the resolution the TGSS will demand the amount outstanding with appropriate surcharges and interests. In the event of definite cessation of the activity before 30/09/21, will be taken in a proportional way to the time of duration of the activity limits of the requirements set in this article. Taking in its entirety the month in which the cancellation is produced in the regime of Social Security Institute. 

During the time that receives the provision the self-employed worker owe enter in the TGSS all contributions applying rates in force that they correspond. The mutual society or the ISM will pay to the worker together with the provision for cessation of activity, the amount of the contributions for common contingencies that it would had corresponded him to enter of finding the worker without developing activity one in accordance with the article 329 of the TRLGSS.

In the event of definite cessation of the activity before 30/09/21, will be taken in a proportional way to the time of duration of the activity limits of the requirements set in this article. Taking in its entirety the month in which the cancellation is produced in the regime of Social Security Institute.

The self-employed worker that has requested the provision will be able to: give up to her at any time before 31/08/21, supplying effects the renunciation a month following of its communication or to return the provision without expecting to the claim when it considers that it will exceed established incomes as a threshold with the consistent loss from the right to the provision.

Compatibility with the work as an employee: 

• Accountable net income physically for him work as an employee and on a self-employed basis do not exceed 2.2 times the amount of the MINIMUM WAGE. The incomes as an employee will not exceed 1.25 times the amount of the MINIMUM WAGE.
• The amount of the provision will be 50% of the minimum contribution basis that it corresponds him.
• He owe contribute with the application a sworn statement d them incomes that it receives of the work as an employee, without prejudice to the certificate of company and annual tax return to the managing entity.
• The willing thing will be applied in previous sections that do not contradict the indicated thing in this section.

You will be able to access to start from 1 June 2021 to the provision of extraordinary cessation of activity considered in this article.

Requirements:

• Be registered and up to date in the payment of contributions in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea as a freelance worker since before of 1 April 2020 (if in the date of the presentation of the application the requirement of being was not fulfilled up to date in the payment of contributions, the body manager will invite to the payment).
• Not having accountable net yields fiscally from the activity on a self-employed basis in the second one and third quarter of 2021 higher than 6,650 euros.
• Prove in the second one and third quarter of 2021 some accountable incomes fiscally of the activity on a self-employed basis lower than the had in the first quarter of 2020 (the period will be taken into account in registration in the first quarter of 2020 and will be compared with the proportional part of the incomes had in the second one and third quarter of 2021 in the same proportion). 

Amount: 

50% of the minimum base of contribution that it corresponds for the developed activity. When they coexist in the same people address united by familiar or unit link analogous of coexistence until the first one degree of relationship because of consanguinity or affinity, and two or more members have right to this or another cessation of activity provision, the amount of this provision will be of 40%. 

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, issuing for this purpose 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. 

Accrued interest and duration: 

It will be able to begin to yield with effects of 1 June 2021 and it will have a maximum duration of four months, provided that the application is presented within the first veintiún calendar days of June. Otherwise, the benefit will enter effect on the day after the application is filed. The duration of this provision will not be able to exceed of 30 September 2021. 

Incompatibilities: 

The receipt of the benefit will be incompatible with the receipt of remuneration for the performance of an employee's work, with the performance of another activity on their own account, with the receipt of income from a company, as well as the receipt of a Social Security benefit, except for that which the beneficiary has been receiving on account of being compatible with the performance of the activity they carried out. For freelance workers included in the Special Plan for Sea Workers will be also incompatible with aids for paralysation of the fleet. 

Registration and contributions: 

The self-employed worker during the time that is receiving the provision owe remain in registration in the regime of Social Security Institute corresponding and to enter in the General Treasury of the Social Security all contributions applying rates in force to the corresponding contribution basis. 

The mutual society member or, where applicable, the Social Marine Institute, will pay the worker together with the benefit for cessation of the activity, the amount of contributions for common contingencies that would have been due to the self-employed worker if they had not carried out any activity, in application of the provisions of Article 329 of the consolidated text of the General Social Security Act. 

The contribution base applicable throughout the period of receipt of this extraordinary benefit will be, in all cases, that established at the time of the beginning of this benefit. 

The collaborative mutual societies and the Social Marine Institute will give to the General Treasury of the Social Security the necessary information, via procedures that establishes this last one, so much at the time of the provisional examination of the provision as in the subsequent review. 

Extinction:

The right will be extinguished to the provision if during its perception arise requirements to cause right to the provision of cessation of activity of the article 7 of this standard or to the provision of cessation of activity of the article 327 and following of the legislative law of the Social Security Act. 

Cooperatives hard-working members of associated work: 

If they have chosen its framing such as freelance workers in the special scheme that it corresponds will have right also to this extraordinary benefit provided that gather requirements. 

Management of the provision: 

The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the Social Marine Institute, that they will dictate the coming from provisional resolution, estimating or rejecting the right. 

In order to accept the application for processing, the interested party shall provide a sworn declaration of income received, if any, as a result of employed work, and authorisation for the Social Security Administration and the Mutual Societies that collaborate with the Social Security system that are responsible for managing the benefit to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit. All of this without prejudice to the obligation that the recipient of the benefit is required to submit a company certificate and the income tax return to the entity that manages the benefit. 

Review starting from 2022:

From 1 January 2022, all provisional resolutions adopted will be reviewed. 

To such object, the collaborative mutual societies with the Social Security Institute will obtain of the corresponding tax administration tax details regarding the first quarter of 2020 and first three quarters of 2021. 

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:

1.th Copy of the model 390 of annual summary statement VAT of 2020 and its quarterly settlements (models 303), as well as settlements of the second one and third quarter of the year 2021 (models 303). 

Copy of the model 130 corresponding to the autosettlement of each quarter to account of the Personal income tax (PERSONAL INCOME TAX) of 2020, as well as autosettlements of the first one, second and third quarter of 2020. Individuals' annual tax return or companies' certificate where they appear perceived remunerations as an employee. 

2.th 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. 

Nonetheless, and for the purpose of accreditation of the reduction of accountable incomes fiscally of the activity on a self-employed basis, as well as the limit of net yields, it will be understood that self-employed workers that they pay taxes for objective evaluation have experienced these circumstances provided that the daily average number of hard-working people members and in registration to the Social Security System in the corresponding economic activity, expressed to four digits (CNAE), during the period to that which corresponds the provision, be inferior in more than 7.5% to the daily average number corresponding to the second one and third quarter of 2019. 

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. 

To this end, the competent entity for the recognition of the benefit will issue a decision setting the amount to be refunded that must be made without interest or surcharge within the period established 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. 

Application of the provision: 

 At the same time as application for the benefit, the interested party must inform the mutual society or the benefit management company of the members that make up the family unit and if any of these is or may be the recipient of the cessation of activity benefit or if they have any other type of income.

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

1. Give up to her at any time before 31 August 2021, supplying effects the renunciation the next month to its communication.
2. 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 first one and second quarter of 2021 or the fall of the invoicing in that same period will exceed established thresholds with the corresponding loss from the right to the provision.

Definition:

Seasonal workers are considered those self-employed workers whose only work throughout years 2018 and 2019 would have been developed in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea during a minimum of four months and a maximum of seven months in each of the above-mentioned years. 

Requirements: 

• 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 a minimum of four months and a maximum of seven months of each one of the years 2018 and 2019, provided that that temporary frame covers a minimum of two months between months of June and September of those years. 
• Not credit state in registration or assimilated to the registration as an employee in the regime of Social Security Institute corresponding more than sixty days during the second one and third quarter of the year 2021. 
• Not obtaining during the second one and third quarter of the year 2021 some accountable net income fiscally that they exceed 6,650 euros.
• Find up to date in the payment from the fees to the Social Security Institute (if this requirement, the body manager was not fulfilled will invite to the payment to the self-employed worker so that in the term improrrogable of thirty calendar days enters owed fees). 

Amount:  

70% 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.

Accrued interest and duration:  

It will be able to begin to yield with effects of 1 June 2021 and it will have a maximum duration of four months, provided that the application is presented within the first veintiún calendar days of June. Otherwise, the benefit will enter effect on the first day of the month after the application is filed and its duration shall not last beyond 30 September 2021.

Registration and contributions:  

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. 

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

Incompatibilities:  

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. It will also be incompatible with self-employment and with the perception of income from the company whose activity has been affected by the cessation, when the income received in the second and third quarters of 2021 exceeds €6,650. For freelance workers included in the Special Plan for Sea Workers will be incompatible with the perception of the aids for paralysation of the fleet. 

Cooperatives hard-working members of associated work: 

If they have chosen its framing such as freelance workers in the special scheme that it corresponds will have right to this extraordinary benefit provided that gather established requirements. 

Management of the provision: 

The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the Social Marine Institute, that they will dictate the coming from provisional resolution, estimating or rejecting the right. 

In order to allow the application to be processed, the Social Security Administration and the mutual societies responsible for managing the benefit will be authorised to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit. 

The examination of the provision at any time will be able to request during the period between the coming into force of the standard and August 2021. 

Review starting from 2022:

From 1 January 2022, all provisional resolutions adopted will be reviewed. 

To such object, the collaborative mutual societies with the Social Security Institute or the Social Marine Institute will obtain of the corresponding tax administration tax details corresponding to the second one and third quarter of the year 2021. 

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:

1. Copy of the model 303 of statement of the second one and third quarter of the year 2021.Copia of the model 130 corresponding to the autosettlement in fractionated payment of the Personal income tax (PERSONAL INCOME TAX) of the first one, second and third quarter of the year 2021. 
2. 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. 

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. 

To this end, the competent entity for the recognition of the benefit will issue a decision setting the amount to be refunded that must be made without interest or surcharge within the period established 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. 

Application of the provision: 

The self-employed worker of season that has requested the payment of the provision will be able to: 

1. Give up to her at any time before 30 August 2021 supplying effects the renunciation the next month to its communication.
2. 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 established thresholds to her with the corresponding loss from the right to the provision.

Sixth additional provision. Extension of the validity of the article 6 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. 

Is extended until 30 of September 2021 the article 6 of the Royal Decree-Law 8/2020, of 17 March, through which Plan is regulated MECUIDA. 

Transitory provision second. Extraordinary benefit of cessation of activity for the self-employed workers affected by a temporary suspension of all the activity that they came receiving on 31 May 2021 the provision mentioned in the article 5 or in the transitory provision second of the Royal Decree-Law 2/2021, of 26 January, of support and consolidation of social measures in defense of the employment. 

Self-employed workers that on 31 May 2021 came receiving the extraordinary benefit of cessation of activity for the self-employed workers affected by a temporary suspension of all the activity, as a result of resolution of the statutory authority, as a measure of containment of the propagation of the virus COVID-19 mentioned in the article 5 or in the transitory provision second of the Royal Decree-Law 2/2021, of 26 January, will be able to receive the provision considered in the article 6 of this Royal Decree-Law during the time in which remains the suspended activity and until the last day of the next month in which remembers the uprising of the measures or until 30 of September 2021, if this last date is previous. 

First final provision. Modification of the Act 43/2006, of 29 December, for the improvement and the employment growth. 

A new section is added 4 quáter to the article 2 of the Act 43/2006, of 29 December, for the improvement and the employment growth, with the following draft: «4 quáter. Employers that they contract for an indefinite period to people with power of intellect limit will have right, from the date of celebration of the contract, to a monthly discount from the business contribution to the Social Security Institute or, where applicable, for its daily equivalent, per hired worker of 125 euros/month (1,500 euros/year) during four years.

People will be considered with power of intellect limit anyone who the Government in accordance with the regulations determines.»  

Fifth final provision. Entry into force. 

The same day of its publication in the BOE 28 May 2021. 

By exception, the final provision article 1 enters vigor on 1 June 2021.