Article 7

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.