Extraordinary benefit for cessation of activity for the self-employed workers affected by a temporary suspension of all the activity as a result of the damages brought about by volcanic eruptions.
Provision of cessation of activity for self-employed workers that obliged to stop are seen in the activity as a result direct of the volcanic eruption registered in the area of Summit Old woman of La Palma.
1. Self-employed workers that obliged to stop are seen in the activity as a result direct of the volcanic eruption registered in the area of Summit Old woman in La Palma will be able to cause right to receive the provision for cessation of activity, regulated in the title V of the legislative law of the Social Security Act, approved by the Legislative Royal Decree 8/2015, of 30 October, without are counted, for the purpose of to consume established perception maximum periods, the first five perception months of the provision.
Persons eligible to receive the cessation of business benefit are required to have paid into the Social Security scheme, as set out in Article 338 of the consolidated text of the General Social Security Act.
2. Self-employed workers that on 30 September 2021 have received some collected provisions in the articles 6, 7 and 8 or in the transitory provision second of the Royal Decree-Law 11/2021, of 27 May, on urgent measures for the defense of the employment, the economic revival and the protection of self-employed workers, and obliged to stop are seen in its activity as a result of the volcanic eruption registered in the area of Summit Old woman in La Palma, will have right to be received five cessation of activity provision months that will not count them to him to effects of consuming established perception maximum periods.
If you want to present the application to this provision:
- Download you and it fills the application form
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Extraordinary benefit for cessation of activity for the self-employed workers affected by a temporary suspension of all the activity as a result of the damages brought about by volcanic eruptions.
1. Self-employed workers that obliged to suspend are seen all its activities as a result of the damages brought about by volcanic eruptions, will have right to a financial assistance for cessation of activity of extraordinary nature, in the terms that are established in this section, provided that they meet following requirements:
a) Be affiliated and in registration 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, on 19 September 2021.
b) To find up to date in the payment from the fees to the Social Security Institute. However, if on the date of the suspension of the activity this requirement 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.
2. The amount of the benefit will be equivalent to 70% of the minimum contribution base for the corresponding business activity carried out.
3. The right to the provision will be born from the next day to the adoption of the measure of suspension of the activity and it will finish the last day of the month in which the activity is restarted or until 28 of February 2022 if this date was previous.
4. During the time the suspended activity remains, registration in the corresponding special regime will be maintained, and the obligation by the worker to pay contributions will be waived. The exoneration of the fees' deposit will be spread from day one of the month in which the measure of activity close is adopted until the last day of the month in which the activity is restarted, or until 28 of February 2022 if this last date was previous. The period in which the self-employed worker is exempt from the obligation to pay contributions will be understood as time contributed and the contributions corresponding to this time will be paid by the entities from whose budgets the corresponding benefit is covered.
The applicable contribution basis during everything the period of perception of this extraordinary benefit will be in any case the one established in the moment of beginning of this provision.
The conditions maximum duration and rest of application of the deductions in the contribution to those which can have right the hard-working payee of this extraordinary benefit for cessation in the activity will not be modified for receive the of this last one.
5. The receipt of the benefit will be incompatible with the receipt of remuneration for the performance of an employee's work, unless the income from this employment is lower than 1.25 times the amount of the minimum inter-professional salary, with the performance of another activity on their own account, with the receipt of income from the company whose activity has been affected by the closure, 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. The hard-working members of cooperatives of associated work that they have chosen its framing such as freelance workers in the special scheme that it corresponds will have right also to this extraordinary benefit, provided that gather the requirements established in this section.
7. The management of this benefit will correspond to mutual societies collaborating with the Social Security Institute or the Social Marine Institute.
8. The period in which the benefit is received shall not reduce the period to which the beneficiary may have the right to receive subsequent benefits for cessation of activity.
9. The application of the provision owe present within the first veintiún calendar days next on the coming into force of this standard if the suspension has been produced before the same one. In another case, the term of veintiún days will begin to tell from the suspension of the activity.
If the application is submitted outside the established period, the right to benefit will begin on the first day of the month following the request.
In these cases, the self-employed worker will be exempt from the obligation to pay contributions from the day on which he or she is entitled to receive the benefit.
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. Completed the close of activity will be proceeded to revise all adopted provisional resolutions. If it is assumed that the interested party does not have the right to the benefit, the procedures for claiming the amounts unduly received will be initiated, and in these cases, the contributions corresponding to the entire period of undue receipt of the benefit must be paid, with the procedure for the tax management of the Social Security system being applied in all its terms.
10. In order to be able to permit to procedure the application, the interested party owe contribute document issued by the competent public administration that highlights the suspension of the activity, a sworn statement of incomes that are received, where applicable, as a result of the work as an employee, as well as an authorisation to the Administration of the Social Security Institute and to the collaborative mutual societies responsible for the management of the provision to obtain of the corresponding tax administration tax details necessary to the review of the requirements from access to the provision. 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.
Extraordinary benefit of cessation of activity for those self-employed workers that see affected its activities as a result of the damages brought about by the volcanic eruption registered in the area of Summit Old woman of La Palma.
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.