In what situation are?

Published on: 13/10/2020

What is your situation?

If you have not charged any type of provision for cessation of activity linked to the COVID-19 and you remain of registration in the Special Scheme for Self-Employed Workers of the Social Security Institute (to see tall requirements of different provisions)

  • You can consult the requirement to access the following regulated provisions in the ROYAL DECREE-LAW 2/2021 of 26 January, all of them with the exception of the provision for seasonal workers (article 8) demand the requirement of being of registration and to remain in Special Scheme for Self-Employed Workers to access and maintain the charge of the provision:
    • Cessation of activity for suspension from activities to date 01.02.2021 and they are of registration in the RETA/REM before 01.01.2021 (articles 5)
    • Cessation of activity for self-employed workers that they do not have quoted 12 months for this contingency to date 01.02.2021 and they are of registration in the RETA/REM before 01.04.2020 (article 6)
    • Compatible cessation of activity with the work on a self-employed basis ( article 7)
    • Cessation of activity for seasonal workers (article 8). It does not demand requirement of registration in the RETA/REM at the time of application of the provision

 

If you have charged some type of provision for cessation of activity linked to the COVID - 19 during 2020 and you remain of registration in the Special Scheme for Self-Employed Workers of the Social Security Institute (to see tall requirements of different provisions):

  • You can consult the requirement to access the following regulated provisions in the ROYAL DECREE-LAW 02/2021 of 26 January, all of them with the exception of the provision for seasonal workers (article 8) demand the requirement of being of registration and to remain in Special Scheme for Self-Employed Workers to access and maintain the charge of the provision
    • Cessation of activity for suspension from activities to date 01.02.2021 and they are of registration in the RETA/REM before 01.01.2021 (articles 5)
    • Extension of cessation of activity for suspension of activities ( article 13.1 of the ROYAL DECREE-LAW 30/2020)
    • Cessation of activity for self-employed workers that they do not have quoted 12 months for this contingency to date 01.02.2021 and they are of registration in the RETA/REM before 01.04.2020 (article 6)
    • Compatible cessation of activity with the work on a self-employed basis ( article 7)
    • Cessation of activity for seasonal workers (article 8). It does not demand requirement of registration in the RETA/REM at the time of application of the provision

If you have seen you obliged to close your temporary way business in compliance with a resolution of the statutory authority, of date 1 February 2021 or subsequent as a measure of containment of propagation of the virus COVID 19.

  • If you are not hard-working season multiasset nor self-employed worker (article 8 of the ROYAL DECREE-LAW 2/2021 of 26 January) can consult the described extraordinary benefit in the article 5 of the above-mentioned standard previously.
  • If you are hard-working multiasset and your work incomes as an employee are lower than 1.25 times the minimum wage (39.59€ daily), can consult the described extraordinary benefit in the article 5.
  • If are self-employed worker of season, that is, have developed an only work in 2018 and 2019 during a minimum of four months and a maximum of six for each of the years and you have not been working as an employee more than 120 days during years 2018 and 2019, can consult the described extraordinary benefit in the article 8.

*Les remember that is extended of temporary way and until nevo notification the Minimum Wage in force of 2020 for 2021 in 950 euros/month.

If later than the uprising of the resolution,

  • You close the business and you unsubscribe in the regime of self-employed workers, can give information on you the provision of Cessation of Activity for Ordinary Self-employed Workers (Royal Decree 8/2015, of 30 October, articles 327 hereinafter).
  • If you have not closed the business and you have paid contributions 12 continuing months for the coverage of Cessation of activity immediately prior to the date of the application, can give information on you the regulated provision in the article 7.
  • If you have not closed the business and you have not paid contributions 12 continuing months for the coverage of Cessation of activity immediately prior to the date of the application, can give information on you the regulated provision in the article 6 (PECANE LACK).

If you have paid contributions 12 continuing months for the coverage of Cessation of activity immediately prior to the date of the application and during the 2nd half of 2019 your invoicing derived from the activity on a self-employed basis esteems that will suffer a fiscally accountable income reduction of more than 50% by contrast to the 1st half of the year 2021, adding that during the 1st half of the year 2021 not esteems to obtain some superior net yields (incomes - expenses) to 7,980 €

    • If are not multiasset, can request the extension of this provision or to request this provision for the first time: article 7.
    • If are multiasset and your incomes as an employee + your incomes on a self-employed basis are lower than 2.2 times the Minimum Wage (your incomes from the work as an employee can not exceed the 39.59 € daily), can request the extension of this provision or to request this provision for the first time: article 7.
    • *Les remember that is extended of temporary way and until new notification the Minimum Wage in force of 2020 for 2021 in 950 euros/month.

If you have not paid contributions 12 continuing months for the coverage of Cessation of activity immediately prior to the date of the application, and esteems that during the 1st half of the year 2021 your accountable net yields fiscally (incomes - expenses) will not exceed the 6,650€ (1,108, 33€ month, being the one equivalent to the MINIMUM WAGE in force including 12 pays) foreseeing, also, that your incomes from your self-employed worker activity in first half of 2021 will be lower than the first quarter of 2020.

  • If you are not hard-working multiasset can consular the described provision in the article 6.
  • If you are hard-working multiasset and your work incomes as an employee are lower than 1.25 times the minimum wage (39.59€ daily) can consular the described provision in the article 6.

Other articles that affect the self-employed workers

Transitory provision fourth: applicable contribution rate suspension ZIP CODE and Cessation activity

Starting from 01.02.2021 and while it does not be carried out the rise of the MINIMUM WAGE for 2021 will not be of application the rise 0.3% for the contigencias professionals and cessation activity.

Contribution types summary Royal Decree Act 28/2018, 28 December:

  • For the contribution for occupational contingencies :
    • In 2020 , the contribution rate will be 1.1 per cent
    • In the year 2021, the contribution rate will be 1.3 per cent
  • For cessation of activity :
    • In 2020 , the contribution rate will be 0.8 per cent
    • In the year 2021, the contribution rate will be 0.9 per cent