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1. Self-employed workers who are active and on 30 September 2021 received any of the cessation of activity benefits provided for in Articles 7 and 8 of the Royal Decree-Law 11/2021 of 27 May and are not eligible for the ordinary benefit of cessation of activity provided for in the previous Article may access, as from 1 October 2021, the extraordinary benefit for cessation of activity provided for in this Article, provided that the following requirements are met:

Be registered and up do date with the payment of contributions in the Special Regime for Sea Workers as a self-employed worker before 1 April 2020. However, if on the date of the presentation of the application, the requirement of being up to date with the payment of contributions is not met, the management body will invite the self-employed worker to pay the amount due within a non-extendable period of thirty calendar days. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection.
b) To not have net income computable for tax purposes from self-employed activities in the third and fourth quarters of 2021 higher than 75% of the minimum inter-professional salary during this period.
c) To accredit in the fourth quarter of 2021 total income computable for tax purposes for self-employed activities of less than 75% of that received in the fourth quarter of 2019. To calculate the reduction in income, the period of registration in the fourth quarter of 2019 will be taken into account and will be compared with the proportional part of the income in the fourth quarter of 2021 in the same proportion.

2. The amount of the benefit will be equivalent to 50% of the minimum contribution base for the corresponding business activity carried out. OFFICIAL STATE GAZETTE Number. 233 Wednesday 29 September 2021 Sec. I. Page. 119366 cve: BOE-A-2021-15768 Verificable in https://www.boe.es Nonetheless, when they coexist in the same people address 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 or another cessation of activity provision, the amount of this provision will be of the 40 for 100.

3. If, as a self-employed worker, you have one or more employees, you must prove compliance with all your employment and social security obligations when you apply for the benefit. To this end, they will issue a responsible declaration, and may be required by Mutual Societies that collaborate with the Social Security system or the management company to provide the pertinent supporting documents that accredit this situation.

4. This extraordinary benefit for cessation of activity regulated in this Article may begin to accrue with effect from 1 October 2021 and will last for a maximum of five months, provided that the application is submitted within the first 21 calendar days of October. Otherwise, the benefit will enter effect on the day after the application is filed. The duration of this benefit may not exceed 28 February 2022.

5. The receipt of the benefit will be incompatible with the receipt of remuneration for the performance of an employee's work, with the performance of another activity on their own account, with the receipt of income from a company, as well as the receipt of a Social Security benefit, except for that which the beneficiary has been receiving on account of being compatible with the performance of the activity they carried out. Self-employed workers included in the Special Regime for Sea Workers will likewise not be entitled to receive the benefit for cessation of activity if they are also receiving financial assistance for the suspension of the fleet's activities.

6. During the time you receive the benefit as a self-employed worker, you must remain registered in the corresponding Social Security regime and pay all contributions to the Social Security General Treasury and apply the current rates to the corresponding contribution base. The mutual society member or, where applicable, the Social Marine Institute, will pay the worker together with the benefit for cessation of the activity, the amount of contributions for common contingencies that would have been due to the self-employed worker if they had not carried out any activity, in application of the provisions of Article 329 of the consolidated text of the General Social Security Act. The contribution base applicable throughout the period of receipt of this extraordinary benefit will be, in all cases, that established at the time of the beginning of this benefit. Mutual societies that collaborate with the Social Security system and the Social Marine Institute will provide the Social Security General Treasury with the necessary information, through the procedures established by the latter, for the application of the provisions of this section, both at the time of the provisional recognition of the benefit and in the subsequent review, in accordance with the provisions of sections 8 and 9 of this Article.

7. The right to the benefit will be extinguished if, during the payment of the same, there is concurrence of the requirements for being eligible for the benefit for cessation of activity contemplated in Article 10 of this standard or the benefit for cessation of activity regulated in Articles 327 and following, of the consolidated text of the General Social Security Act, notwithstanding the right of the interested party to apply for the corresponding benefit.

8. Employee members of associated work cooperatives who have chosen to be self-employed under the corresponding special scheme will also be entitled to this extraordinary benefit under the established terms, provided that they meet the requirements established in this Article.

9. The management of this benefit will correspond to mutual societies collaborating with the Social Security Institute or the Social Marine Institute.

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 order to accept the application for processing, the interested party shall provide a sworn declaration of income received, if any, as a result of employed work, and authorisation for the Social Security Administration and the Mutual Societies that collaborate with the Social Security system that are responsible for managing the benefit to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit. All of this without prejudice to the obligation that the recipient of the benefit is required to submit a company certificate and the income tax return to the entity that manages the benefit.

10. From 1 May 2022, all provisional resolutions adopted will be reviewed.

11. At the same time as application for the benefit, the interested party must inform the mutual society or the benefit management company of the members that make up the family unit and if any of these is or may be the recipient of the cessation of activity benefit or if they have any other type of income.

12. The self-employed worker that has requested the payment of the regulated provision in this article will be able to:

a) To waive it at any time before 31 January 2022, with the waiver taking effect the month following its communication.
b) Return the benefit for cessation of activity by own initiative, without the need to wait for the Mutual Society that collaborates with the Social Security system or the management company, when it considers that income received during the fourth quarter of 2021, or the decrease in turnover in this same period, will exceed the thresholds established in section 1, with the corresponding loss of the right to the benefit.