Article 13.2 New cessation of activity extraordinary benefit for self-employed workers that being not affected by the close of its activity see reduced its income

Article 13.2 New cessation of activity extraordinary benefit for self-employed workers that being not affected by the close of its activity see reduced its income and they do not have access to the provision of ordinary cessation of activity (POCATA) or the ordinary provision of cessation of activity considered in the IV additional condition of this actual one decree-law.

The period for requesting this benefit has ended.

Requirements

• Be members and in registration in RETA/RETA-sea since before of 1 April 2020.
• Find aware of payment of the fees of the Social Security Institute.
• If in the date of suspension of the activity do not fulfill the requirement, invitation will be studied to the payment so that within 30 calendar days enters owed fees. The streamlining of the overdraft will produce full effects for the acquisition of the right to the provision.
• Not having right to the provision for ordinary cessation of activity (POCATA) or the ordinary provision of cessation of activity considered in the IV additional condition of this actual one Decree-Act.
• Not having income from the activity on a self-employed basis in the latest quarter of 2020 higher than the inter-trade minimum wage.
• Suffer in the fourth quarter of 2020 a reduction in the income of the activity on a self-employed basis of at least 50% with regard to income had in the first quarter of 2020.
  • For the calculation of the reduction of income the period will be taken into account in registration in the first quarter of 2020 and will be compared with the proportional part of the income had in the fourth quarter for the same time.

Amount 

• 50% of the minimum base of contribution that it corresponds to the developed activity.
• When they coexist in the same address two or more members, united by familiar or unit link analogous of coexistence, with a right to this provision, the amount of each one of the provisions will be of 40%.

Duration and terms of the application

• For presented applications in the first 15 calendar days of October, the duration will be of maximum 4 months, yielding between on 1 October and on 31 January 2021.
• For presented applications later, effects are set in the beginning of the month next on the presentation of the application, yielding between this date and on 31 January 2021.

Incompatibilities 

• With the perception of a remuneration for the development of a work as an employee, unless income of the work as an employee are lower than 1.25 times the amount of the minimum wage.
• With the payment of another activity on a self-employed basis.
• With the perception of yields from a society.
• With the perception of a provision of Social Security Institute incompatible with the payment of the activity that it developed (TEMPORARY DISABILITY, SREL, CUME).
• With aids for paralysation of the fleet.

Price 

• They must remain of registration in the RETA/RETA-sea while it remains the suspended activity.
• They will be disburdened of the obligation of quoting.
• This exoneration period understands from day one of the month in which the measure of activity close is adopted until the last day of the next month in which gets up the measure.
• This period will be considered as quoted and contributions will will be assumed by companies that they cover the provision.
• The contribution basis will be the one established in the moment of beginning of the provision and it will remain during all the period of perception.
• They have the obligation of quoting for cessation of activity starting from the next month to that it finishes the perception of this provision if they were not quoting for this concept before receiving this provision.

Cooperatives Hard-working members of Work

• They can access this provision if they fulfill the requirements established in this provision and they have chosen the framing such as freelance workers in the special scheme that it corresponds.

Compatibility with the Ordinary Cessation of Activity 

• The right will be extinguished to this provision if during its perception arise requirements to cause right to the provision for cessation of activity mentioned in the IV additional condition of this standard or with the provision for ordinary cessation of activity (POCATA), without prejudice to the right that attends the interested party to request the corresponding provision.

Resolution of the application 

• Companies that cover these provisions will dictate provisional resolution that it is coming from, estimating or rejecting the right.

Documentation to be presented 

• Sworn statement of the income that they receive as a result of the work as an employee.
• The recipient of the provision has the obligation of presenting a certificate of company and the annual tax return to the managing entity of the provision when thus requires him to him.
• Communication informing of the no. of members that they integrate the family unit and if one theirs is or it can be its recipient provision of cessation of activity or if it has some another type of income.

Review of the provisional Resolutions 

• Starting from 1 March 2021 will be proceeded to revise all accepted provisional resolutions.
• If the interested party's consent, Mutual Societies is had obtained of the Ministry of the Treasury tax details corresponding to 2020.
• If the above-mentioned consent is not had self-employed workers should contribute to the collaborative mutual society:
  • Copy of Form 390 (Annual VAT Return Summary for 2020).
  • Copy of the model 130 corresponding to the autosettlement in fractionated payment of the PERSONAL INCOME TAX of 2020.
  • Individuals' annual tax return or companies' certificate where appear perceived remunerations as an employee.
  • Self-employed workers that they pay taxes in the PERSONAL INCOME TAX for objective evaluation (model 131) should contribute the documentation necessary to prove demanded income in this precept.
• If the interested party does not have right to the provision:
  • procedures of claim will be initiated of the unduly perceived amounts dictating resolution setting the amount of the amount to be reintegrated.

Renunciation to the provision 

• The worker that has requested the payment of the regulated provision in the article 13.2 can:
  • give up to the provision at any time before 31 January 2021 supplying effects the renunciation the next month to its communication.
  • Return for own initiative the provision for cessation of activity without the need for to expect to the claim of the collaborative mutual society, when it considers that earned incomes during the fourth quarter of 2020 or the fall of invoicing in eses same period will exceed the thresholds established in the section 2 with the corresponding loss from the right to the provision.

If you want to present the renunciation to the provision:

• Download you and it fills the document of renunciation
• Send it to the administrative mailbox of your closer centre