Benefits for self-employed workers affected by COVID-19

Published on: 06/04/2020

 

Provisions in force

Published on: 15/10/2020
Published on: 01/10/2021

Royal Decree-Law 18/2021, of 28 September, on urgent measures in defence of employment, economic recovery and the strengthening of the job market.

Published on: 01/10/2021

Starting from 1 October 2021, self-employed workers included in the Special Regime of the Social Security Institute of the Freelance workers or Self-employed workers, or in the Special Regime of the Social Security Institute of the sea workers, that were of registration in these regimes and they came receiving on 30 September some provisions for cessation of activity considered in articles 7 and 8 of the Royal Decree-Law 11/2021, of 27 May, they will have right an exemption from its contributions to the Social Security Institute and vocational training with following amounts:

  1. 90 for 100 of the contributions corresponding to October.
  2. 75 for 100 of the contributions corresponding to November.
  3. 50 for 100 of the contributions corresponding to December.
  4. 25 for 100 of the contributions corresponding to January 2022.

So that they are applicable these profits in the contribution self-employed workers they should maintain the registration in the corresponding special scheme of the Social Security Institute until 31 of January 2022.

The contribution basis, for the purpose of the determination of the exemption, will be the contribution basis through which came quoting the self-employed worker before accessing the provision for cessation of activity.

The perception of the provision for cessation of activity in any of its types will be incompatible with the exemption in the contribution established in this precept.

The acquisition of the exemptions mentioned in this precept that they result improper as a result of the loss of the right to provisions of cessation of activity mentioned in articles 7 and 8 of the Actual one decree-law 11/2021, of 27 May, will originate the review by trade by the competent company or organisation.

The willing thing in this precept will be from application to the self-employed workers that they exhaust provisions to those which adverts the article 9 of this Royal Decree-Law, starting from the completion of the exemptions to those which adverts the section 4 of the above-mentioned article and until 31 of January 2022.

Published on: 01/10/2021
Published on: 01/10/2021
  • Starting from 1 October 2021, self-employed workers that obliged to suspend are seen all its activities as a result of an adopted resolution by the statutory authority as a measure of containment in the propagation of the virus COVID-19, or they maintain for the same reasons the suspension of its initiated activity before the listed date, they will have right to a financial assistance for cessation of activity of extraordinary nature, in the terms that are established in this precept, provided that they meet following requirements:

Be members and in registration andn 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, at least thirty calendar days earlier of the date of the resolution that it agrees the suspension of the activity and, in any case, before its start date when this would have been decreed before 1 October 2021.

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. 

  1. The amount of the provision will be of 70% of the minimum base of contribution that it corresponds for the developed activity. 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 extraordinary benefit for cessation of activity, the amount of each one of the provisions will be of 40%. 
  1. The right to the provision will be born from the next day to the adoption of the measure of close of activity adopted by the statutory authority, or from 1 October 2021 when it remains the suspension of initiated activity before this date. 
  1. 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 from day one of the month in which the measure of activity close is adopted, or from 1 October 2021 when it remains the suspension of initiated activity before this date, until the last day of the next month to that which gets up this measure, or until 28 of February 2022 if this latest date 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. 
  1. I receive the of the provision will be incompatible 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 the society whose activity affected by the close has been seen, as well as 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 provision for cessation of activity will be, also, incompatible with aids for paralysation of the fleet. 
  1. 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 article. 
  1. The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the Social Marine Institute. 
  1. The perception of this new provision will have one maximum duration of five months, finishing the right to the same one the last day of the month in which remembers the uprising of the measures or on 28 February 2022, if this latest date was previous.

    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. 
  1. The examination of the regulated provision in this article should request within the first veintiún calendar days next on the coming into force of the agreement or activity close resolution, or before 21 October when the suspension of activity would have been agreed before 1 October 2021 and was not been receiving the extraordinary benefit mentioned in the article 6 of the Actual one decree-law 11/2021, of 27 May.

  2. In the application of the provision the interested party should communicate to the mutual society or to the managing entity of the provision members that integrate the family unit and if one theirs is or it can be recipient of the provision of cessation of activity or if they have one another type of income, owing appear, similarly, the consent of all members of the family unit for the tax accessing information. 

In order to be able to permit to procedure the application, the interested party should contribute 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.

Online form

Published on: 01/10/2021
Published on: 01/10/2021

1. Starting from 1 October 2021, self-employed workers that on 30 September 2021 came receiving the provision for compatible cessation of activity with the work on a self-employed basis regulated in the article 7 of the Actual one decree-law 11/2021, of 27 May, and they did not have sold out periods of provision considered in the article 338.1 of the legislative law of the Social Security Act, approved by the Legislative Royal Decree 8/2015, of 30 October, will be able to continue receiving her until 28 of February 2022, provided that during the third one and fourth quarters of 2021, fulfill requirements that are indicated in this precept.

Similarly, will be able to request the provision for cessation of activity considered in the article 327 of the legislative law of the Social Security Act, self-employed workers in which arise conditions set in the sections a), b), d) and e) of the article 330.1 of the legislative law of the Social Security Act and they fulfill requirements that are contemplated in this article. The right to the perception of this provision will finish on 28 February 2022.

2. The access to the provision will demand to prove in the third one and fourth quarter of 2021 a reduction of accountable income fiscally of the activity on a self-employed basis of more than the 50 for 100 of the had in the third one and fourth quarter of 2019, as well as not obtained credit during the third one and fourth quarter of 2021 some accountable net yields fiscally higher than 8,070 euros. For the calculation of the reduction of income the period will be taken into account in registration in the third one and fourth quarter of 2019 and will be compared with the third one and fourth quarter of 2021. 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, self-employed workers 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.

3. Who on 30 September 2021 came receiving the provision mentioned in the article 7 of the Actual one decree-law 11/2021, of 27 May, only will be able to cause right to this provision if it did not have consumed in that date all the period considered in the article 338.1 of the legislative law of the Social Security Act.

4. The examination to the provision will be carried out by collaborative mutual societies or the Social Marine Institute with provisional character with effects of 1 October 2021, if is requested within the first veintiún calendar days of October, or with effect from on the day first from the next month to the application in another case, owing be regularised starting from 1 May 2022. In order to be able to permit to procedure the application will be authorised 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.

5. The collaborative mutual societies with the Social Security Institute or the Social Marine Institute will obtain of the corresponding tax administration tax details of the exercise 2021, starting from 1 May 2022.

6. Checked details for the competent collaborating body or manager for the examination of the provision, will be proceeded to demand perceived provisions for those self-employed workers that they do not fulfill the requirements established in this precept. The entity responsible for the claim shall set the date of payment of the amounts claimed which must be made without interest or surcharge. 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, approved by the Royal Decree 1415/2004, of 11 June.

7. The self-employed worker, during the time that is receiving the provision, he should 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 together worker, 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.

8. In cases of definitive cessation in the activity before 28 February 2022, limits of the requirements set in this article will be taken in a proportional way to the time of the activity's duration. According to this, the calculation will be done counting in its entirety the month in which the cancellation is produced in the regime of Social Security Institute in which was classed.

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

a) To give up to her at any time before 31 January 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 accountable net yields fiscally during the third one and fourth quarters of the year 2021 will exceed the thresholds established in the section 2 with the corresponding loss from the right to the provision.

10. Nonetheless that established in previous sections, the provision of cessation of activity will be able to be compatible with the work as an employee, being applicable conditions in this supposition the next ones:

a) accountable net income fiscally from the work on a self-employed basis and income from the work as an employee will not be able to exceed 2.2 times the minimum wage. In the determination of this computation, income from the work as an employee will not exceed 1.25 times the amount of the minimum wage.
b) The amount of the provision will be 50% of the minimum contribution basis that it corresponds him according to the activity.
c) Together with the application a sworn statement of income will be contributed that are received as a result of the work as an employee, without prejudice to the obligation that it attends of presenting a certificate of company and the annual tax return to the managing entity of the provision.
d) Will be of application the willing thing in the previous sections provided that they do not contradict the willing thing in this section.

The amount of the provision, during all its period of enjoys, will result 70% of the benefits base average of contribution bases of the latest ones 12 previous months at the start of the accrued interest of the provision in accordance with the stipulated thing in the article 339 of the Legislative Royal Decree 8/2015, of 30 October, through which the legislative law of the Social Security Act is approved, except for situations of multiactivity (work as an employee) that will be calculated in accordance with the section 10.

Online form

Published on: 09/06/2021

It calculates in a guiding way if you can access the regulated provision in the Article 10 of the Royal Decree law 18/2021: Provision for compatible cessation of activity with the work on a self-employed basis.

This calculator is guiding and non-binding for the decision of acceptance or rejection of the requested provision

Calculator

Published on: 01/10/2021
Published on: 01/10/2021

1. Self-employed workers that practice activity and on 30 September 2021 came receiving some cessation of activity provisions considered in articles 7 and 8 of the Actual one decree-law 11/2021, of 27 May and they can not cause right to the ordinary provision of cessation of activity considered in the previous article will be able to access, starting from 1 October 2021, to the financial assistance of nature cessation of activity extraordinary considered in this article, 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 since before of 1 April 2020. 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) Not to have accountable net yields fiscally from the activity on a self-employed basis in the third one and fourth quarter of 2021 higher than 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 income fiscally of the activity on a self-employed basis inferior in about 75 for 100 to the had in the fourth quarter of 2019. For the calculation of the reduction of income the period will be taken into account in registration in the fourth quarter of 2019 and will be compared with the proportional part of the income had in the fourth quarter of 2021 in the same proportion.

2. The amount of the provision will be of the 50 for 100 of the minimum base of contribution that it corresponds for the developed activity. 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. 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. 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 October. Otherwise, effects are set in the beginning of the month next on that one of the presentation of the application. The duration of this provision will not be able to exceed of 28 February 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 sections 8 and 9 of this article.

7. The right will be extinguished to the provision if during its perception arise requirements to cause right to the provision of cessation of activity mentioned in the article 10 of this standard or to the provision of regulated cessation of activity in the articles 327 and following of the legislative law of the Social Security Act, without prejudice to the right that attends the interested party to request the corresponding provision.

8. 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.

9. 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.

10. Starting from 1 May 2022 will be proceeded to revise all adopted provisional resolutions.

11. To the time of requesting the provision, the interested party should communicate to the mutual society or to the managing entity of the provision members that integrate the family unit and if one theirs is or it can be recipient of the provision of cessation of activity or if they have some another 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 give up to her at any time before 31 January 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 fourth quarter of 2021 or the fall of the invoicing in that same period will exceed the thresholds established in the section 1 with the corresponding loss from the right to the provision.

Online form

Published on: 01/10/2021
Published on: 01/10/2021

1. To the effects of this precept seasonal workers are considered those self-employed workers whose only work throughout years 2018 and 2019 would have been developed in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea during a minimum of four months and a maximum of seven months in each of the above-mentioned years. It will be considered that the self-employed worker has developed an only work in 2018 and 2019 provided that, of credit registration state in a regime of social security as an employee, this registration does not exceed the one hundred twenty days throughout those years.

2. They will be requirements to cause right to the provision:

a) Credit registration state and quoted in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea as a freelance worker during a minimum of four months and a maximum of seven months of each one of the years 2018 and 2019, provided that that temporary frame covers a minimum of two months between months from October to December of those years.
b) Not credit state in registration or assimilated to the registration as an employee in the regime of Social Security Institute corresponding more than sixty days during the third one and fourth quarters of the year 2021.
c) Not to obtain during the third one and fourth quarters of the year 2021 some accountable net income fiscally that they exceed 6,725 euros.
d) To find up to date in the payment from the fees to the Social Security Institute. Nonetheless, if 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.

3. The amount of the regulated provision in this article it will be the one equivalent to the 70 for 100 of the minimum base of contribution that it corresponds for the activity carried out 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.

4. The extraordinary benefit for regulated cessation of activity in this article 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 October. Otherwise, effects will be set a day first of the next month of the application's presentation and its duration will not be able to exceed of 28 February 2022. 

5. During the perception of the provision there will not be obligation of quoting, remaining the worker in situation of registration or assimilated to the registration in the regime of Social Security Institute corresponding.

6. Contributions through which there is no obligation of quoting will will be assumed by companies charged to whose budgets the corresponding provision is covered.

7. This provision will be incompatible with the work as an employee and with any provision of Social Security Institute that the payee came receiving unless was compatible with the payment of the activity as a freelance worker. Similarly, will be incompatible with the work on a self-employed basis and with the perception of yields from the society whose activity affected by the close has been seen, when income that are received in the third one and fourth quarters of the year 2021 exceed 6,725 euros. What is referred to as freelance workers included in the Special Plan for Sea Workers, the provision for cessation of activity will be, similarly, incompatible with the perception of the aids for paralysation of the fleet.

8. 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, in the same conditions, to this extraordinary benefit, provided that gather the requirements established in this article.

9. The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the Social Marine Institute. In order to be able to permit to procedure the application will be authorised 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.

10. The examination of the regulated provision in this article at any time will be able to request during the period between the coming into force of the standard and January 2022. Effects of the application are the certain ones in the section 4. Managing entities, 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.

11. Starting from 1 May 2022 will be proceeded to revise all adopted provisional resolutions.

12. Self-employed seasonal workers who have requested the payment of the benefit regulated in this article may:

a) To give up to her at any time before 31 January 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 income that it can receive for the exercise of the activity during the time that can cause right they will exceed the thresholds established in the section to her 2.c) with the corresponding loss from the right to the provision.

Online form

Published on: 28/10/2021

 

 

Published on: 04/06/2021

The Royal Decree-law 21/2021 modifies 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

Published on: 01/10/2021

Sixth additional provision. Extraordinary Social Security measures for self-employed workers affected by the eruption of the Cumbre Vieja volcano in La Palma.

Summary table of the benefits included in the sixth additional Provision.

Published on: 27/10/2021
Published on: 04/06/2021
Published on: 04/06/2021
Published on: 02/02/2021
Published on: 02/02/2021
Published on: 06/07/2020

   

 

Published on: 03/02/2021

Clarification PERSONAL INCOME TAX, tax payment earned incomes for provisions of cessation of activity linked to the COVID-19

The provision for Ordinary Cessation of Activity on that which indirectly explains the DGT via the enquiry V0637-17, qualifies these yields for the purpose of the PERSONAL INCOME TAX such as earned incomes and not of the activity just as it establishes the article 17.1b) of the Act 35/2006, of 28 November, of the Personal income tax and of partial modification of laws of the Corporation taxes, on the Income of not Residents and on the Heritage; nonetheless with respect to the decision of the Ministry of the Treasury is that provisions for cessation of activity linked to the COVID 19 pay taxes for earned incomes in the model 100 of the annual income of progressive way according to the stretch being exempt the first 2,000 perceived euros.


Tax payment of the disburdened fees

Before binding enquiry the Directorate General of Tax contributions V3130-20 it answers the following thing:

“The total exclusion or partial of the payment of the fees of the RETA as derived from a non-existence of obligation or exemption, determines its lack of incidence in the Personal income tax, when not corresponding to none of suppositions of income acquisition established in the article 6 of the Act 35/2006, of 28 November, of the Personal income tax and of partial modification of laws of the Corporation taxes, on the Income of the not Residents and on the Heritage (BOE of 29 November), not having therefore whole yield nature nor correlativamente that one of deductible expenditure for the determination of the yields, without can consider in turn the existence of a yield of work in case the payment of the fees of the RETA would have been agreed by the society in which the consultante provides its services, when not existing the obligation of the above-mentioned payment during the period to that which adverts the exemption.