Article 1 REL 2/2022
Royal Decree-Law 2/2022, of 22 February, of urgent measures to protect the self-employed workers.
Article 1. Exemption from the obligation to make Social Security contributions for self-employed workers who have received some form of benefit for cessation of activities under Royal Decree-Law 18/2021, of 28 September, on urgent measures for the protection of employment, economic recovery and improvement in the work market.
Requirements:
- Maintain the registration in the System RETA until 30.06.2022.
- Credit state receiving provisions PECANE 2.4 or POECATA 5 until the day 28.02.2022.
- From the next month to sold out credit the provision of regulated cessation of activity in the article 2 of this GOVERNMENT ROYAL DECREE until 30.06.2022.
Amount of the exonerations (the contribution basis that will be taken will be that which came paying contributions the worker before accessing extraordinary benefits of cessation of activity):
- 90% of the contributions corresponding to March 2022.
- 75% of the contributions corresponding to April 2022.
- 50% of the contributions corresponding to May 2022.
- 25% of the contributions corresponding to June 2022.
As in previous exemptions, the self-employed worker does not have to present no application to its Mutual Society or the TGSS. Mutual Societies have gone registering the accrued interest granting and period of extraordinary benefits in GISS and if there are no errors, the TGSS it will apply directly in the corresponding bills.
Article 2. Extraordinary benefit for cessation of activity for the self-employed workers affected by a temporary suspension of all the activity as a result of a resolution of the statutory authority as a measure of containment of the propagation of the Covid-19.
Requirements:
- Be member in the System RETA / RETA-sea at least 30 days before the date of resolution that agrees the suspension of the activity or before the date of suspension if this is prior to 01.03.2022.
- Find aware of payment of the fees with the Social Security Institute (if it does not fulfill this requirement will invite him to him to put on up to date within 30 days).
- He owes remain of registration in the System RETA while it remains the suspension of the activity.
Amount, contributions and duration of the provision:
- The amount will be 70% of the minimum base of contribution that it corresponds for the developed activity.
- If in the family unit that it coexists in the same address there is 2 or more members that have right to the provision, the amount will be of 40%.
- While it lasts the suspension the worker will be exempt from pay contributions, spreading this exoneration from day one of the month in which the suspension of activity is adopted until the last day of the next month to that it gets up the measure or until 30.06.2022 if the uprising is subsequent to this date.
- The perception of this new provision will have a maximum duration 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 June 2022, if this last date was previous.
- The right to the provision will be born from the day that it is effective the measure of activity close adopted by the statutory authority, or from 1 March 2022 when it remains the suspension of initiated activity before this date.
- 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.
Incompatibilities:
- With the perception of a remuneration for the work as an employee (unless these incomes are lower than 1.25 x MINIMUM WAGE (1,458.33 € a month).
- With the performance of another self-employed activity.
- With the perception of yields from the society whose activity affected by the close has been seen.
- With the perception of a provision of the Social Security Institute except for anyone who the payee came receiving for being compatible with the performance of the activity that it developed.
- With aids for paralysation of the fleet.
Deadlines:
- The examination of the regulated provision in this article owe request within the first veintiún calendar days next on the coming into force of the resolution of close of activity, or before 21 March when the suspension of activity would have been agreed before 1 March and was not been receiving the extraordinary benefit mentioned in the article 9 of the Royal Decree-Law 18/2021, of 28 September.
- 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.
Application of the provision:
- It fills the Application form
- Send it to the mailbox of your centre of Mutua Universal closer