Article 6
Royal Decree-law 11/2021. Article 6. Extraordinary benefit for 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
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:
- 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.
- 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 other conditions for the application of deductions in contributions to which the worker receiving this extraordinary benefit may be entitled to due to cessation of the activity, will not be modified due to the receipt of the latter.
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.
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