Article 9

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.