Royal Decree-Law 30/2020
of 29 September, of social measures in defense of the employment

Are regulated two suppositions: 

Suspension of activity:

Starting from 1/10/20 self-employed workers that obliged to suspend are seen all its activities as a result of an adopted resolution by the statutory authority as a measure of containment in the propagation of the virus COVID-19, will have right a financial assistance from extraordinary nature cessation of activity in the terms and requirements that are established below.

Requirements:

1. Be members and in registration 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, at least 30 calendar days before the date of the resolution that agrees the cessation of activity.
2. You must be up to date with the payment of social security contributions.
   If in the date of the suspension of the activity 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. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection. 

Amount

• 50% of the minimum base of contribution that it corresponds for the developed activity. 
• This amount will be increased by 20% if the self-employed worker has recognised the condition of member of a large family and only incomes of the family unit or analogous during that period come from its suspended 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 extraordinary benefit of cessation of activity, the amount of each one of the provisions will be of 40%, being not of application the forecast mentioned in the previous section for large families. 

Nacimiento of the right and duration

From the next day to the adoption of the measure of adopted activity close by the statutory authority and it will finish the last day of the month in which remembers its uprising.

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.

Tall and Exoneration maintenance Contribution

• During the time the suspended activity remains, registration in the corresponding special regime will be maintained, and the obligation by the worker to pay contributions will be waived. The exoneration of the fees' deposit will be spread from day one of the month in which the measure of activity close is adopted until the last day of the next month to that which gets up this measure. 
• The period during which the self-employed worker is exempt from the obligation of paying contributions will be understood as quoted. 
• Contributions that they correspond to the same one will will be assumed by companies charged to whose budgets the corresponding provision 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 collaborators and the ISM, will give to the TGSS the necessary information, via procedures that it establishes this, so much at the time of the provisional examination of the provision as in the subsequent review.

 Incompatibility

 I receive the of the provision will be incompatible with: 

• The perception of a remuneration for the development of a work as an employee, unless incomes of the work as an employee are lower than 1.25 times the amount of the MINIMUM WAGE.
• With the performance of another activity on a self-employed basis
• With the perception of yields from the society whose activity affected by the close has been seen.
• With the perception of a provision of Social Security Institute except for anyone who the payee came receiving for being compatible with the performance of the activity that it developed.
• Freelance workers included in the Special Plan for Sea Workers: the provision for cessation of activity will be also incompatible with aids for paralysation of the fleet.

Members trabjadores of cooperatives of associated work

Anyone who 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 the requirements established in this section.

Management

The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the ISM. 

Request 

Term:

1. Within the first 15 next days to the coming into force of the agreement or activity close resolution. 
2. Application extemporánea: If the application is presented out of the prescribed time, the right to the provision the day of the application will be initiated. Nonetheless, the worker will be exempt from the obligation of paying contributions from day one of the month in which the gubernatorial authority has determined the ban of the activity, although in that case the period prior to the application date will not be understood as quoted, not assuming the contribution companies that cover respective provisions.
3. Provisional agreement or resolution: 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. 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.

Content:

 The interested party owe communicate to the mutual society or to the managing entity of the provision:

1. Members that integrate the family unit
2. If one theirs is or it can be recipient of the provision of cessation of activity
3. If it has one another type of incomes.

Together with the application a sworn statement of incomes will be contributed that are received, where applicable, as a result of the work as an employee

The managing entity will be able to request him the presentation of:

1. A certificate of company
2. The annual tax return

 

Lower revenue

Starting from 1 October 2020, will be able to access a financial assistance of nature cessation of activity extraordinary self-employed workers that they fulfill:

Requirements

1. 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.
   Nonetheless, 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 to the self-employed worker so that in the term improrrogable of 30 calendar days enters owed fees. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection. 
2. Not having right to the provision of cessation of activity that is regulated in the additional condition fourth of the standard or to the provision of regulated cessation of activity in the articles 327 and following of the SOCIAL SECURITY LEGISLATION for not gathering requirements of demanded lack in the standard. 
3. Not having incomes from the activity on a self-employed basis in the last quarter of 2020 higher than the MINIMUM WAGE. 
4. Suffer, in the fourth quarter of 2020, a reduction in the incomes of the activity on a self-employed basis of at least 50% with regard to incomes had in the first quarter of 2020.
   For the calculation of the reduction of incomes 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 fourth quarter for the same time.

Amount 

1. It will be of 50% of the minimum base of contribution that it corresponds for the developed activity.
2. Nonetheless, 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 extraordinary benefit of cessation of activity, the amount of each one of the provisions will be of 40 per cent.

Nacimiento of the right and duration 

It will be able to begin to yield with effects of 1 October 2020 and it will have a maximum duration of 4 months, provided that the application is presented within the first fifteen calendar days of October. Otherwise, effects are set in the beginning of the month next on that one of the presentation of the application and its duration will not be able to exceed of 31 January 2021.

Incompatibility

I receive the of the provision will be incompatible with: 

1. The perception of a remuneration for the development of a work as an employee, unless incomes of the work as an employee are lower than 1.25 times the amount of the MINIMUM WAGE.
2. With the performance of another activity on a self-employed basis
3. With the perception of yields from the society whose activity affected by the close has been seen.
4. With the perception of a provision of Social Security Institute except for anyone who the payee came receiving for being compatible with the performance of the activity that it developed.
5. Freelance workers included in the Special Plan for Sea Workers: the provision for cessation of activity will be also incompatible with aids for paralysation of the fleet.

Tall and Exoneration maintenance Contribution 

• During the time of perception of the provision will remain the registration in the corresponding special scheme being the disburdened self-employed worker of the obligation of paying contributions. 
• The period during which the self-employed worker is exempt from the obligation of paying contributions will be understood as quoted. 
• Contributions that they correspond to the same one will will be assumed by companies charged to whose budgets the corresponding provision 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 collaborators and the ISM, will give to the TGSS the necessary information, via procedures that it establishes this, so much at the time of the provisional examination of the provision as in the subsequent review. 
• Self-employed workers that receive this provision and they were not paying contributions for cessation of activity will come obliged to pay contributions for this concept starting from the next month in which finishes the perception of the provision.

Termination

The right will be extinguished to this one provision if during its perception arise requirements to cause right to the provision of cessation of activity mentioned in the additional condition fourth of this standard or to the provision of regulated cessation of activity in the articles 327 and following of the SOCIAL SECURITY LEGISLATION without prejudice to the right that attends the interested party to request the corresponding provision.

Hard-working members of cooperatives 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 in the established terms, provided that gather the requirements of this section.

Management 

The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the ISM.

Request

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. 

Together with the application a sworn statement of incomes will be contributed that are received, where applicable, as a result of the work as an employee 

The managing entity will be able to request him the presentation of:

1. A certificate of company
2. The annual tax return

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.

Adopted provisional review 

1. Starting from 1 March 2021 will be proceeded to revise all resolutions provisionales.Para it the collaborative mutual societies with the Social Security Institute, provided that they have the consent of the interested parties, or the ISM obtained of the Ministry of the Treasury tax details corresponding to 2020 of the self-employed workers.

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

• Copy of Form 390 (Annual VAT Return Summary for 2020).
• Copy of the model 130 corresponding to the autosettlement in fractionated payment of the Personal income tax (PERSONAL INCOME TAX) of 2020.
• Individuals' annual tax return or companies' certificate where they appear perceived remunerations as an employee.
• 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.

2. 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.
Elapsed the term set in the resolution that to this end is dictated, the TGSS will proceed to demand the amount outstanding, with appropriate surcharges and interests in accordance with the administrative procedure of collection established in the General Revenue Collection Regulations of the Social Security Institute, approved by the Royal Decree 1415/2004, of 11 June.

Renunciation or refund 

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

• Give up to her at any time before 31 January 2021, 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 fourth quarter of 2020 or the fall of the invoicing in that same period will exceed the thresholds established in the section 2 with the corresponding loss from the right to the provision.

Definition seasonal worker

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 June to December.

It will be considered that the self-employed worker has developed an only work during months from June to December 2018 and 2019 provided that, of credit registration state in a regime of social security as an employee, this registration does not exceed 120 days throughout those two 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 at least four months in the period between months from June to December of each one of the years 2018 and 2019.
• Not credit state in registration or assimilated to the registration as an employee in the regime of Social Security Institute corresponding more than 120 days during the period between on 1 June 2018 and on 31 July 2020.
• Not credit developed activity nor given state credit in registration or assimilated to the registration from 1 March to 31 May 2020.
• You must not have received any benefits from the Social Security system from January to June 2020, except for benefits that are compatible with the performance of a business activity as a self-employed worker.
• Not obtained credit during 2020 some incomes that exceed 23,275 euros.
• You must be up to date with the payment of social security contributions. 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.

Amount

It will be the one equivalent to the 70 for% 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.

Nacimiento and duration

It will be able to begin to yield with effects of 1 October 2020 and it will have a maximum duration of 4 months, provided that the application is presented within the first fifteen calendar days of October. Otherwise, the benefit will enter effect on the day after the application is filed.

Maintenance, registration, not obligation of paying contributions

1. 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. 
2. Non-mandatory contributions will be paid by the entities from whose budgets the corresponding benefit is covered.

Incompatibility

It will be incompatible with: 

1. The work as an employee
2. With any provision of Social Security Institute that the payee came receiving unless was compatible with the performance of the activity as a freelance worker.
3. With the work on a self-employed basis
4. With the perception of yields from the society whose activity affected by the close has been seen, when incomes that are received during 2020 exceed 23,275 euros.
5. 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.

Cooperative hard-working members of associated work

The hard-working members of cooperatives of associated work that they have chosen its framing such as freelance workers in the special scheme that it corresponds will have right, in the same conditions, to this extraordinary benefit, provided that gather established requirements.

Management

• The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the ISM.
• 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 January 2021. 
• 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.

Adopted provisional review

1. Starting from 1 March 2021 will be proceeded to revise all provisional
resolutions For this the collaborative mutual societies with the Social Security Institute, provided that they have the consent of the interested parties, or the ISM obtained of the Ministry of the Treasury tax details corresponding to 2020 of the self-employed workers.
If the mutual societies collaborators with the Social Security Institute or the ISM could not have access to details obrantes in the tax administrations, self-employed workers should contribute to the collaborative mutual society: 

• Copy of Form 390 (Annual VAT Return Summary for 2020).
• Copy of the model 130 corresponding to the autosettlement in fractionated payment of the Personal income tax (PERSONAL INCOME TAX) of 2020.
• Individuals' annual tax return or companies' certificate where they appear perceived remunerations as an employee.
• 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.

2. 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. 

Elapsed the term set in the resolution that to this end is dictated, the TGSS will proceed to demand the amount outstanding, with appropriate surcharges and interests in accordance with the administrative procedure of collection established in the General Revenue Collection Regulations of the Social Security Institute, approved by the Royal Decree 1415/2004, of 11 June.

Renunciation or refund

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

• Give up to her at any time before 31 January 2021, 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 fourth quarter of 2020 or the fall of the invoicing in that same period will exceed the thresholds established in the section 2 with the corresponding loss from the right to the provision.

Self-employed workers that they came receiving to the coming into force of this standard the provision for cessation of activity considered in the article 9 of the 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 will be able to continue receiving her until 31 of January 2021, provided that during the fourth quarter of 2020 maintain requirements that were established for its granting.

Similarly, self-employed workers that they did not have perceived this provision during the third quarter of 2020 will be able to request the provision for cessation of activity considered in the article 327 of the SOCIAL SECURITY LEGISLATION, provided that they arise the requirements established in sections a), b), d) and e) of the article 330.1 of the standard and they would have received 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, of extraordinary urgent measures to address the economic impact and social of the COVID-19. 

Requirements

The access this extension from the provision or, where applicable, to the provision will demand to prove a reduction in the invoicing during the fourth quarter of 2020 of at least 75% in relation to the same period of 2019, as well as not obtained credit during the indicated quarter of 2020 some net yields higher than 5,818.75 euros.

To determine the right to the monthly provision the net yields of the fourth quarter will be prorated, not being able to exceed of 1,939.58 euros a 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. 

Duration

This provision at the most will be able to receive until 31 of January 2021, provided that the worker has right to her in the terms set in the article 338 of the SOCIAL SECURITY LEGISLATION.

Similarly, will receive this provision until 31 of January 2021 those self-employed workers that on 31 October came receiving the provision of recognised cessation of activity under the protection of the article 9 of the Royal Decree-Law 24/2020, of 26 June and see sold out its right to the cessation considered in the aforementioned precept before 31 December 2020, provided that gather demanded requirements to this end.

Starting from 31 January 2021 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 LEGISLATION 

Examination

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

Tax details

Starting from 1 March 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 ISM 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 collaborative mutual societies with the Social Security Institute or the ISM could not have access to details obrantes in the tax administrations, self-employed workers should contribute to the collaborative mutual society in ten next days to its requirement:

• Copy of the model 303 of autosettlement of the Value added tax (VAT), corresponding to the statements of the fourth quarter 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 fourth quarter from 2019 and 2020, to effects of being able to to determine which it corresponds to the 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. 

Improper provisions

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 fourth 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.
Elapsed the term set in the resolution that to this end is dictated, the TGSS will proceed to demand the amount outstanding, with appropriate surcharges and interests in accordance with the administrative procedure of collection established in the General Revenue Collection Regulations of the Social Security Institute, approved by the Royal Decree 1415/2004, of 11 June. 

Contributions

The self-employed worker, during the time that is receiving the provision, he owe enter in the TGSS 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 SOCIAL SECURITY LEGISLATION. 

Definite cessation activity

In cases of definite cessation in the activity before 31 December 2020, limits of the requirements set in this section will be 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. 

Renunciation or refund

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 January 2021, 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 fourth quarter of 2020 or the fall of the invoicing in that same period will exceed the thresholds established in the section 2 with the corresponding loss from the right to the provision. 

Compatibility

The provision of cessation of activity will be able to be compatible with the work as an employee, being applicable conditions in this supposition the next ones: 

• Net income from the work on a self-employed basis and incomes from the work as an employee will not be able to exceed 2.2 times the minimum wage. In determining this calculation, income from employed work will not exceed 1.25 times the amount of the minimum inter-professional wage.
• The amount of the provision will be 50% of the minimum contribution basis that it corresponds him according to the activity.
• Together with the application a sworn statement of incomes will be contributed that are received as a result of the work as an employee, without prejudice to the obligation that it attends of presenting a certificate of company and the annual tax return to the managing entity of the provision.