"

Extension of the provisions for self-employed workers affected by the volcanic eruption of Palma (Actual decree-law 11/2022, of 25 June)

Published on: 04/06/2021

On 26 June 2022, Royal Decree-Law 11/2022 of 25 June was published, adopting and extending certain measures to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma.

This standard foresees that workers that until 30.06.2022 have been receiving some collected provisions in the Actual one decree-law 18/2021:

  • Extraordinary benefit for cessation of activity for the self-employed workers affected by one temporary suspension of all the activity as a result of the damages brought about by volcanic eruptions.
  • Extraordinary benefit of cessation of activity for those self-employed workers that see affected its activities as a result of occasioned damages for the volcanic eruption registered in the area of Old Summit of La Palma.

they can continue maintaining these provisions until 31.12.2022 previous presentation of new application and always fulfilling demanded requirements in these provisions.

You can already fill the application form of extension and to send it to the mailbox: prestacionesLaPalma@mutuauniversal.net

Published on: 05/07/2022

  

 

Actual decree-law 11/2022, of 25 June, through which are adopted and certain measures are extended for the economic recovery and social of the island of La Palma

Published on: 04/06/2021

They will be applicable until 31 of December 2022 dossiers of temporary regulation of employment to those which adverts the additional condition fourth of the Actual one decree-law 2/2022, of 22 February, through which urgent measures are adopted to protect the self-employed workers, for the transition towards structural defense mechanisms of the employment, and for the economic recovery and social of the island of La Palma, and certain measures to address situations of social and economic vulnerability are extended, in accordance with the legal system established in the article 47.5 of the Workers' statute and in the additional condition fortieth fourth of the legislative law of the Social Security Act approved by the Legislative Royal Decree 8/2015, of 30 October


One. Provision of cessation of activity for self-employed workers that obliged to stop have been seen in the activity as a result direct of the volcanic eruption registered in the area of Old Summit of La Palma.

1. Starting from 1 July 2022, self-employed workers that they came receiving on 30 June 2022, provisions for cessation of activity as a result direct of the volcanic eruption registered in the area of Old Summit of La Palma, considered in points 1 and 2 of the section one of the additional condition sixth of the Actual one decree-law 18/2021, of 28 September, of urgent measures for the employment protection, the economic recovery and the improvement of the labour market, will go on receiving them, without are counted, for the purpose of to consume established perception maximum periods, the six provision months of cessation of activity considered in this section.

Will be considered as a compliment, to effects of being able to access these provisions for cessation of activity, the requirement of contribution, considered in the article 338 of the legislative law of the Social Security Act, approved by the Legislative Royal Decree 8/2015, of 30 October.

2. These provisions for cessation of activity will be able to begin to yield with effects of 1 July 2022 and they will have a maximum duration of six months, provided that the application is presented within the first veintiún calendar days next on the coming into force of this standard. Otherwise, effects are set in the beginning of the month next on that one of the presentation of the application. The duration of these provisions will not be able to exceed of the 31 December 2022.

Two. 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. Starting from 1 July 2022, the self-employed workers affected by a temporary suspension of all the activity as a result of the damages brought about by the volcanic eruption that they came receiving on 30 June 2022 the extraordinary benefit for cessation of activity considered in the section two of the additional condition sixth of the Actual one decree-law 18/2021, of 28 September, will be able to access the provision of extraordinary nature of cessation of activity considered 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. Nonetheless, if in the date of the suspension of the activity this requirement, the body manager was not fulfilled will invite to the payment to the self-employed worker so that in the term improrrogable of thirty calendar days enters owed fees. The streamlining of the overdraft will produce full effects for the acquisition of 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. During the time that remains the suspended activity will remain the registration in the corresponding special scheme, being the disburdened self-employed worker of the obligation of quoting. The exoneration of the fees' deposit will be spread until 31 of December 2022, or until the last day of the month in which the activity is restarted if was previous.

The period during which the self-employed worker is exempt from the obligation of quoting will be understood as quoted and contributions that they correspond to the same one will will be assumed by companies charged to whose budgets the corresponding provision is covered.

The contribution base applicable throughout the period of receipt of this extraordinary benefit will that established at the time of the start of this benefit.

The maximum term and other conditions for the application of deductions in contributions to which the worker receiving this extraordinary benefit may be entitled to due to cessation of the activity, will not be modified due to the receipt of the latter.

The collaborative mutual societies and the Social Marine Institute will give to the General Treasury of the Social Security the necessary information, via procedures that establishes this latest one, for the application of that established in this section, so much at the time of the provisional examination of the provision as in the later review, in accordance with the paragraph 9.

4. I receive the of the extraordinary benefit will be incompatible with the perception of a remuneration for the development of a work as an employee, with the payment of another activity on a self-employed basis, with the perception of yields from the society and with the perception of a provision of Social Security Institute, except for anyone who the payee came receiving for being compatible with the payment of the activity that it developed.

What is referred to as freelance workers included in the Special Regime of the Social Security Institute of the sea workers, the extraordinary benefit for cessation of activity will be, also, incompatible with aids for paralysation of the fleet. Without prejudice to it, in the event of perception of such aids, and previous accreditation of such extreme, self-employed workers also will be disburdened of the obligation of quoting in the special terms in the section 3.

5. 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.

6. The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the Social Marine Institute.

7. The time of perception of the provision will not reduce periods of provision for cessation of activity to those which the payee can have right in the future.

8. The perception of this extraordinary benefit will have a maximum duration of six months, finishing the right on 31 December 2022, or the last day of the month in which remembers the uprising of the measures, if this date was previous.

9. The application of the extraordinary benefit should present within the first veintiún calendar days next on the coming into force of this standard.

If the application is presented out of the prescribed time, the right to the provision the beginning of the month next on will be initiated that one of the application. In such cases, the self-employed worker will be exempt from the obligation of quoting from on the day that it has right to receive the provision.

The companies responsible for the management of this provision, in accordance with the presented application and documents where applicable contributed, will dictate the provisional resolution that it is coming from, estimating or rejecting the application. Completed the close of activity will be proceeded to revise all adopted provisional resolutions. In the event that it is given off that the interested party does not have right to the provision, procedures of claim of the unduly perceived amounts will be initiated, owing also in such cases to enter the contributions corresponding to all the period of improper perception of the provision, applying the procedure of collective management of the Social Security System in all its terms.

10. In order to be able to permit to procedure the application, the interested party should contribute document issued by the competent public administration that highlights the suspension of the activity, a sworn statement of income 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 attends the recipient of the provision of presenting a certificate of company and the annual tax return to the managing entity of the provision.

Three. 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 Old Summit of La Palma.

1. Starting from 1 July 2022, self-employed workers that have seen affected its activity as a result of the damages brought about by the volcanic eruption registered in the area of Old Summit of La Palma that they came receiving on 30 June 2022 the extraordinary benefit for cessation of activity considered in the section three of the additional condition sixth of the Actual one decree-law 18/2021, of 28 September, will be able to access the provision of extraordinary nature of cessation of activity considered in this section, provided that they meet 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.

Nonetheless, if in the date of the presentation of the application the requirement of being was not fulfilled up to date in the payment of contributions, the body manager will invite to the payment to the self-employed worker so that in the term improrrogable of thirty calendar days enters owed fees. The streamlining of the overdraft will produce full effects for the acquisition of the right to the protection.

b) To have accountable net yields fiscally from the activity on a self-employed basis in the first one and second quarter of 2022 lower than the 75 for 100 of the minimum wage in the above-mentioned period.

c) To prove in the first one and second quarter of 2022 a total of accountable income fiscally of the activity on a self-employed basis with a reduction at least in about 50 for 100 to the had in the first one and second quarter of 2019.

For the calculation of the reduction of income the period will be taken into account in registration in the first one and second quarter of 2019 and will be compared with the proportional part of the income had in the first one and second quarter of 2022 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. In the case of self-employed workers that they have one or more hard-working to its charge, he should prove, to the time of requesting the provision, the fulfillment of all Social Security labour obligations that they have assumed. To such object, will issue a declaration of Responsibility, being able to be required by the mutual societies collaborators with the Social Security Institute or by the managing entity so that they contribute precise documents that prove this extreme.

4. The application of the extraordinary benefit should present within the first veintiún calendar days next on the coming into force of this standard.

If the application is presented out of the prescribed time, the right to the provision the beginning of the month next on will be initiated that one of the application.

The perception of this provision will have a maximum duration of six months and it will not be able to exceed of 31 December 2022.

5. I receive the of the provision will be incompatible with the perception of a remuneration for the development of a work as an employee, with the payment of another activity on a self-employed basis, with the perception of yields from a society and with the perception of a provision of Social Security Institute, except for anyone who the payee came receiving for being compatible with the payment of the activity that it developed.

What is referred to as freelance workers included in the Special Plan for Sea Workers, the provision for cessation of activity will be also incompatible with aids for paralysation of the fleet.

6. The self-employed worker, during the time that is receiving the provision, he should remain in registration in the regime of Social Security Institute corresponding and to enter in the General Treasury of the Social Security all contributions applying rates in force to the corresponding contribution basis.

The collaborative mutual society or, where applicable, the Social Marine Institute will pay to the self-employed worker, together with the provision for cessation in the activity, the amount of the contributions for common contingencies that it would had corresponded him to enter of finding the self-employed worker without developing activity some, in application of the stated in article 329 of the legislative law of the Social Security Act.

The applicable contribution basis during all 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 collaborative mutual societies and the Social Marine Institute will give to the General Treasury of the Social Security the necessary information, via procedures that establishes this latest one, for the application of that established in this section, so much at the time of the provisional examination of the provision as in the later review, in accordance with paragraphs 8 and 9 of this section.

7. 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 in the established terms, provided that gather requirements for this.

8. The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the Social Marine Institute.

The companies responsible for the management of this provision, in accordance with the presented application and documents where applicable contributed, will dictate the provisional resolution that it is coming from, estimating or rejecting the right.

In order to be able to permit to procedure the application will be owed to contribute a sworn statement of income that are received, where applicable, as a result of the work as an employee, and 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 attends the recipient of the provision of presenting a certificate of company and the annual tax return to the managing entity of the provision.

9. Starting from 1 April 2023, will be proceeded to revise all adopted provisional resolutions.

a) To such object, the collaborative mutual societies with the Social Security Institute or the Social Marine Institute will obtain of the corresponding tax administration tax details regarding first two quarters of 2019 and 2022.

If Mutual Societies that collaborate with the Social Security system or the Social Marine Institute cannot have access to the tax administration data, self-employed workers must provide them to these mutual societies or the Social Marine Institute within ten days of their request:

1.th Copy of the model 390 of annual summary statement VAT of 2019 and its quarterly settlements (models 303), as well as settlements of the first one and second quarter of the year 2022 (models 303).

Copy of the model 130 corresponding to the autosettlement of the first one and second quarter to account of the Personal income tax (PERSONAL INCOME TAX) from 2019 and 2022. Individuals' annual tax return or companies' certificate where they appear perceived remunerations as an employee.

2.th self-employed workers that they pay taxes in the Personal income tax (PERSONAL INCOME TAX) for objective evaluation (model 131) should contribute the documentation necessary to prove demanded income in this precept.

However, for the purposes of accreditation of the reduction in the computable income of self-employed activity, as well as the limit of gross income, it is understood that self-employed workers who contribute by objective estimation have experienced this reduction provided that the average daily number of workers affiliated and registered to the Social Security system in the corresponding economic activity, expressed at 4 digits (CNAE), during the period for which the allowance is applicable, is more than 7.5% less than the average daily number for the fourth quarter of 2019.

b) in the event that it is given off that the interested party does not have right to the provision, procedures of claim of the unduly perceived amounts will be initiated.

To such object, the competent company it will dictate resolution for the examination of the provision setting the amount of the amount to be reintegrated, that it should do without interest or surcharge in the term that is determined in the resolution.

Elapsed the term set in the resolution that to this end is dictated, the General Treasury of the Social Security will proceed to demand the amount outstanding, with appropriate surcharges and interest in accordance with the administrative procedure of collection established in the General Revenue Collection Regulations of the Social Security Institute.

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

a) To give up to her at any time before 30 November 2022, supplying effects the renunciation the next month to 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 collaborative mutual society with the Social Security Institute or of the managing entity, when it considers that earned incomes during the first one and second quarter of 2022 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.