New Article

Modifications of this introduced provision for the Royal Decree-Law 2/2022:

1. Self-employed workers that see affected its activity as a result of the damages brought about by the volcanic eruption registered in the area of Summit Old woman of La Palma will be able to access the financial assistance of nature cessation of activity extraordinary considered in this section, provided that gather following requirements:

a) Be registered and up to date in the payment of contributions in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea as a freelance worker on 19 September 2021.
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) Not to have accountable net yields fiscally from the activity on a self-employed basis in the fourth quarter of 2021 higher than 2,534 euros, equivalent to the 75 for 100 of the minimum wage in the above-mentioned period.

c) To prove in the fourth quarter of 2021 a total of accountable incomes fiscally of the activity on a self-employed basis inferior in about 50 for 100 to the had in the fourth quarter of 2019.

For the calculation of 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 70% of the minimum contribution base for the corresponding business activity carried out.

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 will be able to begin to yield with effects of 1 October 2021 and it will have a maximum duration of five months, provided that the application is presented within the first veintiún calendar days of November. 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.

7. 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.

8. 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.

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

10. The self-employed worker that has requested the payment of the regulated provision in this section 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) To 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 earned incomes during the fourth quarter of 2021 or the fall of the invoicing in that same period will exceed the thresholds established in the paragraph 1 with the corresponding loss from the right to the provision.