Benefits for self-employed workers affected by COVID-19

Published on: 06/04/2020

 

Provisions in force

Published on: 15/10/2020

   

Published on: 09/02/2021

RDL 2/2021

Published on: 07/10/2020

From 1 February 2021, self-employed workers that se see obliged to suspend all its activities as a result of a resolution adopted by the statutory authority as a measure of containment in the propagation of the virus COVID-19, will have right a financial assistance from extraordinary nature cessation of activity: 

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, before 1 January 2021. 

b. 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. 

Amount of the benefit: 50 per cent of the minimum base of contribution that it corresponds for the developed activity.

This amount will increase by 20% if the self-employed worker has a recognised status as a member of a large family and the only income of the family or similar unit during that period comes from their suspended activity.

Qualifying period for the right to benefit: From the next day to the adoption of the measure of close of activity adopted by the statutory authority. 

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 until the last day of the next month to that which gets up this measure or until 31 of May 2021, if this latest date is previous 

Duration: The perception of the provision will have one maximum duration of four months, finishing the right to the same one the last day of the month in which remembers the uprising of the measures or on 31 May 2021 if this latest date is previous.

 

RDL 3/2021, of 2 February, important new developments and modifications in the regulation of cessation of activity benefits

Modification is introduced with respect to the exemption from the obligation to pay contributions, this obligation in the extraordinary benefit for cessation of activity for self-employed workers affected by a temporary suspension (PECANE by its Spanish acronym) is linked to when the application is made and not to when the prohibition of activity is determined by the administrative resolution of the competent authority, the comparative table is attached.  

Online form of application

Published on: 02/02/2021
Published on: 07/10/2020

The article 6 introduces the possibility of accessing an extraordinary benefit of cessation of activity to those self-employed workers that being not affected by the close of its activity see reduced its income and they do not have access to the provision of regulated cessation of activity in the article 7 or in the articles 327 and following of the legislative law of the LGSSni to the provision of cessation of activity considered in the article 7. 

  • They will owe not to have accountable net yields fiscally from the activity on a self-employed basis in the first half of 2021 higher than 6,650 euros. 
  • They will prove in the first half of 2021 some accountable income fiscally of the activity on a self-employed basis lower than the had in the first quarter of 2020.

Amount: 50 per cent of the minimum base of contribution that it corresponds for the developed activity. 

Accrued interest: This extraordinary benefit for cessation of activity will be able to begin to yield with effects of 1 February 2021 and it will have a maximum duration of 4 months, provided that the application is presented within the first veintiún calendar days of February. Otherwise, effects are set in the beginning of the month next on that one of the presentation of the application and its duration will not be able to exceed of 31 May 2021.

Incompatibility: It 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 a society; with the perception of one Social Security Institute's provision 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 the aids for paralysation of the fleet

Is established a procedure of provisional examination and a later review of provisions.  

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. 

Starting from 1 September 2021 will be proceeded to revise all adopted provisional resolutions.  

Waiver of the benefit:

  • The self-employed worker that has requested the payment of the regulated provision in this section will be able to:
    • If it is waived it at any time before 30 April 2021, the waiver takes effect the month following its communication.
    • Returning the benefit for cessation of activity on one's own initiative, without needing to wait for the mutual society collaborating with the Social Security Institute or the management company, when it is deemed that the income received during the first half of 2021 or the drop in revenue in the same period will exceed the thresholds established in section 2 with the corresponding loss of the right to benefit.

If you want to present the renunciation to the provision:

Online form of application

Published on: 02/02/2021
Published on: 07/10/2020

1) Starting from 1 February 2021, self-employed workers will be able to request the provision for cessation of activity considered in the article 327 of the legislative law of the SOCIAL SECURITY LEGISLATION provided that they arise the requirements established in this precept and in the sections a), b), d) and e) of the article 330.1 of the legislative law of the SOCIAL SECURITY LEGISLATION. 

2) The access to the provision will demand to prove in the first half of 2021 a reduction of accountable income fiscally of the activity on a self-employed basis of more than 50% of the had in the second half of 2019; as well as not obtained credit during the indicated half of 2021 some accountable net yields fiscally higher than 7,980 euros. 

For the calculation of the reduction of income the period will be taken into account in registration in the second half of 2019 and will be compared with the proportional part of the income had in the first half of 2021 in the same proportion.

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. For this they 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) This provision it will be able to receive at the most until 31 of May 2021, provided that the worker has right to her in the terms set in the article 338 of the legislative law of the SOCIAL SECURITY LEGISLATION.

Similarly, will receive this provision until 31 of May 2021 those self-employed workers that cause right to her on 1 February 2021 and see sold out its right to the cessation considered in the aforementioned precept before 31 May 2021, provided that gather demanded requirements to this end.

Amount:

  • 70% of the average of the sum of the contribution basis of the latest ones 12 months.
  • If the worker is multiasset and it complies with requirements to access this provision, will receive 50%.

Is established a procedure of provisional examination and a later review of provisions. 

RDL 3/2021, of 2 February, important new developments and modifications in the regulation of cessation of activity benefits

Access to this benefit is provided to workers who are taxed by objective estimation (form 131) through a presumption to that effect and not by accreditation itself, i.e. provided that the daily number of workers affiliated and registered in the social security system in the corresponding economic activity (CNAE), during the period to which the benefit corresponds, is less than 7.5% of the average daily number for the second half of 2019 income will be presumed to have fallen for more than 50% of cases in the second half of 2019.

Waiver of the benefit:

  • The self-employed worker that has requested the payment of the regulated provision in this article will be able to:
    • If it is waived it at any time before 30 April 2021, the waiver takes effect the month following its communication.
    • Returning the benefit for cessation of activity on one's own initiative, without needing to wait for the mutual society collaborating with the Social Security Institute or the management company, when it is deemed that the income received during the first half of 2021 or the drop in revenue in the same period will exceed the thresholds established in section 2 with the corresponding loss of the right to benefit.

If you want to present the renunciation to the provision:

Online form of application

Published on: 02/02/2021
Published on: 07/10/2020

The article 8 establishes an extraordinary benefit of cessation of activity for seasonal workers that develop its activity at least during three months in the first middle of the year. 

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 six in each of the 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 120 days throughout those years. 

Requirements to cause right to the provision: 

  1. 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 six months of each one of the years 2018 and 2019, provided that that temporary frame covers a minimum of two months in the first middle of the year. 
  2. b) Not credit state in registration or assimilated to the registration as an employee in the regime of Social Security Institute corresponding more than 60 days during the first half of the year 2021. 
  3. c) Not to obtain during the first middle of the year 2021 some accountable net income fiscally that they exceed 6,650 euros. 
  4. 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. 

Amount of the provision: it will be the one equivalent to 70 per cent 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. 

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

Is established a procedure of provisional examination and a later review of provisions. 

Waiver of the benefit:

  • The self-employed worker that has requested the payment of the regulated provision in this article will be able to:
    • If it is waived it at any time before 30 April 2021, the waiver takes effect the month following its communication.
    • Returning the benefit for cessation of activity on one's own initiative, without needing to wait for the mutual society collaborating with the Social Security Institute or the management company, when it is deemed that the income that could be received in the period of the activity may exceed the thresholds established in section 2.c) with the corresponding loss of the right to benefit.

If you want to present the renunciation to the provision:

Online form of application

Published on: 02/02/2021
Published on: 02/02/2021
Published on: 02/02/2021

Rectifications

Published on: 02/02/2021
Published on: 06/07/2020

 The period for requesting this benefit has ended.

Requirements 

  • Be members and in registration in RETA/RETA-sea at least 30 calendar days before the date of resolution that agrees the cessation of activity.
  • Find aware of payment of the fees of the Social Security Institute.
  • If in the date of suspension of the activity do not fulfill the requirement, invitation will be studied to the payment so that within 30 calendar days enters owed fees. The streamlining of the overdraft will produce full effects for the acquisition of the right to the provision.

Amount 

  • 50% of the minimum base of contribution that it corresponds to the developed activity.
  • An increase of 20% if is member of a large family and only income of the family unit or analogous during that period come from its suspended activity.
  • When they coexist in the same address two or more members, united by familiar or unit link analogous of coexistence, with a right to this provision, the amount of each one of the provisions will be of 40% being not of application the increase of 20% mentioned in the previous section.

Duration 

  • From the next day to the adoption of the measure of adopted activity close by the statutory authority and it will finish the last day of the month that remembers its uprising.

Price

  • They must remain of registration in the RETA/RETA-sea while it remains the suspended activity.
  • They will be disburdened of the obligation of quoting.
  • This exoneration period understands from day one of the month in which the measure of activity close is adopted until the last day of the next month in which gets up the measure.
  • This period will be considered as quoted and contributions will will be assumed by companies that they cover the provision.
  • The contribution basis will be the one established in the moment of beginning of the provision and it will remain during all the period of perception.

Incompatibilities 

  • 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.
  • With the perception of a provision of Social Security Institute incompatible with the payment of the activity that it developed (TEMPORARY DISABILITY, SREL, CUME).
  • With aids for paralysation of the fleet.

Cooperatives Hard-working members of Work 

  • They can access this provision if they fulfill the requirements established in this provision and they have chosen the framing such as freelance workers in the special scheme that it corresponds.

Compatibility with the Ordinary Cessation of Activity 

The time of perception of the provision does not reduce periods of provision for ordinary cessation of activity (POCATA).

Terms of application

  • In the first 15 next days to the coming into force of the agreement or resolution for close of activity.
  • If the application is presented out of the prescribed time, the right to the provision the same day of the application will be initiated.
  • Even when the application is presented out of the prescribed time, the exemption of the obligation of quoting account from day one of the month in which the gubernatorial authority has determined the ban of the activity, although the period between that first day and the date of the application will not be understood as quoted, not assuming the contribution companies that cover these provisions.

Resolution of the application 

  • Companies that cover these provisions will dictate provisional resolution that it is coming from, estimating or rejecting the right.

Review of the provisional Resolutions 

  • It will give once completed beginning the measure of activity close.
  • If the interested party does not have right to the provision:
    • procedures of claim will be initiated of the unduly perceived amounts.
    • In addition, the worker should enter the contributions corresponding to all the period of improper perception of the provision.

Documentation to be presented

  • Communication informing of the no. of members that they integrate the family unit and if one theirs is or it can be its recipient provision of cessation of activity or if it has some another type of income.
  • Sworn statement of the income that they receive as a result of the work as an employee.
  • The recipient of the provision has the obligation of presenting a certificate of company and the annual tax return to the managing entity of the provision when thus requires him to him.

New criterion on right to extraordinary benefit of cessation of activity for self-employed workers affected by a temporary suspension of all the activity as a result of resolution of the statutory authority.


 

Rectification of applications already submitted

Published on: 06/07/2020

Article 13.2 New cessation of activity extraordinary benefit for self-employed workers that being not affected by the close of its activity see reduced its income and they do not have access to the provision of ordinary cessation of activity (POCATA) or the ordinary provision of cessation of activity considered in the IV additional condition of this actual one decree-law.

The period for requesting this benefit has ended.

Requirements

  • Be members and in registration in RETA/RETA-sea since before of 1 April 2020.
  • Find aware of payment of the fees of the Social Security Institute.
  • If in the date of suspension of the activity do not fulfill the requirement, invitation will be studied to the payment so that within 30 calendar days enters owed fees. The streamlining of the overdraft will produce full effects for the acquisition of the right to the provision.
  • Not having right to the provision for ordinary cessation of activity (POCATA) or the ordinary provision of cessation of activity considered in the IV additional condition of this actual one Decree-Act.
  • Not having income from the activity on a self-employed basis in the latest quarter of 2020 higher than the inter-trade minimum wage.
  • Suffer in the fourth quarter of 2020 a reduction in the income of the activity on a self-employed basis of at least 50% with regard to income had in the first quarter of 2020.
    • For the calculation of the reduction of income the period will be taken into account in registration in the first quarter of 2020 and will be compared with the proportional part of the income had in the fourth quarter for the same time.

Amount 

  • 50% of the minimum base of contribution that it corresponds to the developed activity.
  • When they coexist in the same address two or more members, united by familiar or unit link analogous of coexistence, with a right to this provision, the amount of each one of the provisions will be of 40%.

Duration and terms of the application

  • For presented applications in the first 15 calendar days of October, the duration will be of maximum 4 months, yielding between on 1 October and on 31 January 2021.
  • For presented applications later, effects are set in the beginning of the month next on the presentation of the application, yielding between this date and on 31 January 2021.

Incompatibilities 

  • 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 a society.
  • With the perception of a provision of Social Security Institute incompatible with the payment of the activity that it developed (TEMPORARY DISABILITY, SREL, CUME).
  • With aids for paralysation of the fleet.

Price 

  • They must remain of registration in the RETA/RETA-sea while it remains the suspended activity.
  • They will be disburdened of the obligation of quoting.
  • This exoneration period understands from day one of the month in which the measure of activity close is adopted until the last day of the next month in which gets up the measure.
  • This period will be considered as quoted and contributions will will be assumed by companies that they cover the provision.
  • The contribution basis will be the one established in the moment of beginning of the provision and it will remain during all the period of perception.
  • They have the obligation of quoting for cessation of activity starting from the next month to that it finishes the perception of this provision if they were not quoting for this concept before receiving this provision.

Cooperatives Hard-working members of Work

  • They can access this provision if they fulfill the requirements established in this provision and they have chosen the framing such as freelance workers in the special scheme that it corresponds.

Compatibility with the Ordinary Cessation of Activity 

  • The right will be extinguished to this provision if during its perception arise requirements to cause right to the provision for cessation of activity mentioned in the IV additional condition of this standard or with the provision for ordinary cessation of activity (POCATA), without prejudice to the right that attends the interested party to request the corresponding provision.

Resolution of the application 

  • Companies that cover these provisions will dictate provisional resolution that it is coming from, estimating or rejecting the right.

Documentation to be presented 

  • Sworn statement of the income that they receive as a result of the work as an employee.
  • The recipient of the provision has the obligation of presenting a certificate of company and the annual tax return to the managing entity of the provision when thus requires him to him.
  • Communication informing of the no. of members that they integrate the family unit and if one theirs is or it can be its recipient provision of cessation of activity or if it has some another type of income.

Review of the provisional Resolutions 

  • Starting from 1 March 2021 will be proceeded to revise all accepted provisional resolutions.
  • If the interested party's consent, Mutual Societies is had obtained of the Ministry of the Treasury tax details corresponding to 2020.
  • If the above-mentioned consent is not had self-employed workers should contribute to the collaborative mutual society:
    • Copy of Form 390 (Annual VAT Return Summary for 2020).
    • Copy of the model 130 corresponding to the autosettlement in fractionated payment of the PERSONAL INCOME TAX of 2020.
    • Individuals' annual tax return or companies' certificate where appear perceived remunerations as an employee.
    • Self-employed workers that they pay taxes in the PERSONAL INCOME TAX for objective evaluation (model 131) should contribute the documentation necessary to prove demanded income in this precept.
  • If the interested party does not have right to the provision:
    • procedures of claim will be initiated of the unduly perceived amounts dictating resolution setting the amount of the amount to be reintegrated.

Renunciation to the provision 

  • The worker that has requested the payment of the regulated provision in the article 13.2 can:
    • give up to the provision at any time before 31 January 2021 supplying effects the renunciation the next month to its communication.
    • Return for own initiative the provision for cessation of activity without the need for to expect to the claim of the collaborative mutual society, when it considers that earned incomes during the fourth quarter of 2020 or the fall of invoicing in eses same period will exceed the thresholds established in the section 2 with the corresponding loss from the right to the provision.

If you want to present the renunciation to the provision:

Rectification of applications already submitted

Published on: 02/02/2021
Published on: 01/07/2020

The period for requesting this benefit has ended

 

To access it, the self-employed worker must meet the following requirements:

  • Self-employed workers that they came receiving the provision ordinary by cessation of activity compatible with the work on a self-employed basis (POECATA) regulated in the article 9 of the Actual one decree-law 24/2020, provided that during the fourth quarter of 2020 maintain requirements that were established for its granting.
  • Self-employed workers that they did not have perceived this provision during the third quarter of 2020 but that they would have received, until 30 of June, the extraordinary benefit for cessation of activity (PECATA) considered in the article 17 of the Actual one decree-law 8/2020 provided that they arise the requirements established in sections a), b) d) and e) of the article 330.1 of the TRLGSS.

Requirements

  • Perceived credit the extraordinary benefit for cessation of activity (PECATA) until 30 of June.
  • If it has received the regulated provision in the article 9 of the Actual one decree-law 24/2020:
    • Prove a reduction in the invoicing during the fourth quarter of 2020 of at least 75% in relation to the same period of 2019.
    • Not obtained credit during the fourth quarter of 2020 some net yields higher than € 5,818.75. To determine the right to the monthly provision net yields of the third quarter will be prorated, not being able to exceed of € 1,939.58 monthly.
    • Comply with the requirements established in sections a), b), d) and e) of the article 330.1 of the TRLGSS:
      • Be member and in registration in the RETA/RETA-sea.
      • Have covered the minimum period of contribution for cessation of activity to that it adverts the article 338 (at least twelve months of contribution for cessation of activity must be continuing and immediately prior to this cessation situation).
      • Not fulfilled credit the ordinary age to cause right to the contributory pension of retirement, unless the self-employed worker did not have accredited the period of required contribution for this.
      • Find aware of payment of the social security contributions. If in the date of suspension of the activity do not fulfill the requirement, invitation will be studied to the payment so that within 30 calendar days enters owed fees. The streamlining of the overdraft will produce full effects for the acquisition of the right to the provision.
  • Prove a reduction in the invoicing during the fourth quarter of 2020 of at least 75% in relation to the same period of 2019.
  • Not obtained credit during the fourth quarter of 2020 some net yields higher than € 5,818.75. To determine the right to the monthly provision the net yields of the fourth quarter will be prorated, not being able to exceed of € 1,939.58 monthly.
  • If they have one or more hard-working to its charge, he should prove the fulfillment of all Social Security labour obligations that they have assumed.

Application duration and terms of the provision.

  • For presented applications BEFORE 15 October, will determine effects of beginning of the provision in on 1 October 2020.
  • For presented applications later, effects are set in the next day to the presentation of the application.
  • Will be received at the most until 31 of January 2021, provided that the worker has right to her in the terms set in the article 338 of the TRLGSS.
  • Those self-employed workers that on 31 October came receiving the provision for compatible cessation of activity with the work on a self-employed basis (POECATA) regulated in the article 9 of the Actual one decree-law 24/2020, and see sold out its right to the cessation considered in aforementioned precept before the December 2020, will receive this provision until 31 of January 2021, provided that gather demanded requirements to this end.
  • Starting from 31 January 2021 only you will be able to continue receiving this provision if they arise all requirements of the article 330 of the TRLGSS.

Amount of the provision.

  • 70% of the benefits base average of the contribution of the latest ones 12 months.
  • If the worker is multiasset and it complies with requirements to access this provision, will receive 50% of the minimum base of contribution according to its activity.

Contribution.

  • During the time that lasts the perception of the provision, the self-employed worker should enter in TGSS all contributions applying rates in force to the corresponding contribution basis.
  • The collaborative mutual society will pay to the 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 article 329 of the TRLGSS.

Compatibility with the work as an employee.

This provision can be compatible with the work as an employee provided that:

  • Net income from the work on a self-employed basis and income from the work as an employee do not 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.

Documentation to be presented.

  • Application form of the provision.
  • Sworn statement of the income that they receive as a result of the work as an employee.
  • The recipient of the provision has the obligation of presenting a certificate of company and the annual tax return to the managing entity of the provision when thus requires him to him.
  • Declaration of Responsibility in agreement comply with all Social Security labour obligations that they have assumed, being able to be required by the mutual society collaborator so that they contribute precise documents that prove this extreme.

Review of the provisional resolutions.

  • Starting from 1 March 2021 will be proceeded to revise all accepted provisional resolutions.
  • If the interested party's consent, Mutual Societies is had obtained of the Ministry of the Treasury tax details of exercises 2019 and 2020 necessary to the follow-up and control of the recognised provisions.
  • If the above-mentioned consent is not had self-employed workers should contribute to the collaborative mutual society in 10 next days to its requirement:
    • Copy of the model 303 of autosettlement of the VAT corresponding to the statements of the fourth quarter from 2019 and 2020.
    • Copy of the model 130 corresponding to the autosettlement in fractionated payment of the PERSONAL INCOME TAX of the second one and fourth quarter from 2019 and 2020, to effects of determining which it corresponds to the fourth quarter of those years.
    • Self-employed workers that they pay taxes in the PERSONAL INCOME TAX for objective evaluation (model 131) should contribute the documentation necessary to prove demanded income in this precept.
  • If the interested party does not have right to the provision:
    • procedures of claim will be initiated of the unduly perceived amounts dictating resolution setting the amount of the amount to be reintegrated.

Renunciation to the provision.

  • The worker that has requested the payment of the regulated provision in this willingness can:
    • Give up to the provision at any time before 31 January 2021 supplying effects the renunciation the next month to its communication.
    • Return for own initiative the provision for cessation of activity without the need for to expect to the claim of the collaborative mutual society, when it considers that earned incomes during the fourth quarter of 2020 or the fall of the invoicing in that same period will exceed the thresholds established in the section 2 with the corresponding loss from the right to the provision.

If you want to present the renunciation to the provision:

Online form of application

Enter

Rectification of applications already submitted

Published on: 15/10/2020
Published on: 07/10/2020

The period for requesting this benefit has ended.

 

Seasonal worker's consideration 

Seasonal workers are considered those whose UNICO work throughout the latest two years would have been developed in the RETA/RETA-sea during months from June to December and provided that it has not exceeded 120 days of registration in General Scheme throughout these 2 years.

Requirements 

  • Credit registration state and quoted in RETA/RETA-sea during at least four months in the period between months from June to December of each one of the years 2018 and 2019.
  • Not credit registration state or assimilated to the registration as an employee more than 120 days during the period between on 1 June 2018 and on 31 July 2020.
  • Not credit developed activity nor credit registration state or assimilated to the registration from 1 March 2020 to 31 May 2020.
  • Not perceived credit provision some of the system of Social Security Institute during months from January to June 2020, unless the same one was compatible with the exercise of an activity as a self-employed worker.
  • Not obtained credit during 2020 some income that exceed the € 23,275.
  • Find aware of payment of the fees of the Social Security Institute.
  • If in the date of suspension of the activity do not fulfill the requirement, invitation will be studied to the payment so that within 30 calendar days enters owed fees. The streamlining of the overdraft will produce full effects for the acquisition of the right to the provision.

Amount 

70% of the minimum base of contribution that it corresponds to the developed activity.

Duration and terms of the application 

  • For presented applications in the first 15 calendar days of October, the duration will be of maximum 4 months, yielding between on 1 October and on 31 January 2021.
  • For presented applications later, effects are set in the next day to the presentation of the application, yielding between this date and on 31 January 2021.
  • The term to request this provision finishes on 30 January 2021.

Price

  • 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 the corresponding Social Security Institute.
  • Contributions will will be assumed by companies that they cover the provision.

Incompatibilities 

  • With the work as an employee.
  • With the perception of a provision of Social Security Institute incompatible with the payment of the activity that it developed (TEMPORARY DISABILITY, SREL, CUME).
  • With the work on a self-employed basis.
  • With the perception of yields from a society whose activity affected by the close has been seen, when income that are received during the 2020 exceed 23,275 euros.
  • With aids for paralysation of the fleet.

Cooperatives Hard-working members of Work 

  • They can access this provision if they fulfill the requirements established in this provision and they have chosen the framing such as freelance workers in the special scheme that it corresponds.

Resolution of the application 

  • Companies that cover these provisions will dictate provisional resolution that it is coming from, estimating or rejecting the right.

Review of the provisional Resolutions 

  • Starting from 1 March 2021 will be proceeded to revise all accepted provisional resolutions.
  • If the interested party's consent, Mutual Societies is had obtained of the Ministry of the Treasury tax details corresponding to the second half of 2020.
  • If the above-mentioned consent is not had self-employed workers should contribute to the collaborative mutual society:
    • Copy of Form 390 (Annual VAT Return Summary for 2020).
    • Copy of the model 130 corresponding to the autosettlement in fractionated payment of the PERSONAL INCOME TAX of 2020.
    • Self-employed workers that they pay taxes in the PERSONAL INCOME TAX for objective evaluation (model 131) should contribute the documentation necessary to prove demanded income in this precept.
  • If the interested party does not have right to the provision:
    • procedures of claim will be initiated of the unduly perceived amounts dictating resolution setting the amount of the amount to be reintegrated.

Renunciation to the provision 

  • The worker that has requested the payment of the regulated provision in the article 14 can:
    • give up to the provision at any time before 31 December 2020 supplying effects the renunciation the next month to its communication.
    • Return for own initiative the provision for cessation of activity without the need for to expect to the claim of the collaborative mutual society, when it considers that income that it can receive for the exercise dela activity during the time that can cause right they will exceed the € 23,275 to her, with the corresponding loss from the right to the provision.

If you want to present the renunciation to the provision:

Published on: 06/07/2020

   

 

Published on: 13/10/2020

What is your situation?

If you have not charged any type of provision for cessation of activity linked to the COVID-19 and you remain of registration in the Special Scheme for Self-Employed Workers of the Social Security Institute (see tall requirements of different provisions)

  • You can consult the requirement to access the following regulated provisions in the ROYAL DECREE-LAW 2/2021 of 26 January, all of them with the exception of the provision for seasonal workers (article 8) demand the requirement of being of registration and to remain in Special Scheme for Self-Employed Workers to access and maintain the charge of the provision:
    • Cessation of activity for suspension from activities to date 01.02.2021 and they are of registration in the RETA/REM before 01.01.2021 (articles 5)
    • Cessation of activity for self-employed workers that they do not have quoted 12 months for this contingency to date 01.02.2021 and they are of registration in the RETA/REM before 01.04.2020 (article 6)
    • Compatible cessation of activity with the work on a self-employed basis ( article 7)
    • Cessation of activity for seasonal workers (article 8). It does not demand requirement of registration in the RETA/REM at the time of application of the provision

 

If you have charged some type of provision for cessation of activity linked to the COVID - 19 during 2020 and you remain of registration in the Special Scheme for Self-Employed Workers of the Social Security Institute (see tall requirements of different provisions):

  • You can consult the requirement to access the following regulated provisions in the ROYAL DECREE-LAW 02/2021 of 26 January, all of them with the exception of the provision for seasonal workers (article 8) demand the requirement of being of registration and to remain in Special Scheme for Self-Employed Workers to access and maintain the charge of the provision
    • Cessation of activity for suspension from activities to date 01.02.2021 and they are of registration in the RETA/REM before 01.01.2021 (articles 5)
    • Extension of cessation of activity for suspension of activities ( article 13.1 of the ROYAL DECREE-LAW 30/2020)
    • Cessation of activity for self-employed workers that they do not have quoted 12 months for this contingency to date 01.02.2021 and they are of registration in the RETA/REM before 01.04.2020 (article 6)
    • Compatible cessation of activity with the work on a self-employed basis ( article 7)
    • Cessation of activity for seasonal workers (article 8). It does not demand requirement of registration in the RETA/REM at the time of application of the provision

If you have seen you obliged to close your temporary way business in compliance with a resolution of the statutory authority, of date 1 February 2021 or later as a measure of containment of propagation of the virus COVID 19.

  • If you are not hard-working season multiasset nor self-employed worker (article 8 of the ROYAL DECREE-LAW 2/2021 of 26 January) can consult the described extraordinary benefit in the article 5 of the above-mentioned regulations previously.
  • If you are hard-working multiasset and your work income as an employee are lower than 1.25 times the minimum wage (€ 39.59 daily), can consult the described extraordinary benefit in the article 5.
  • If are self-employed worker of season, that is, have developed an only work in 2018 and 2019 during a minimum of four months and a maximum of six for each of the years and you have not been working as an employee more than 120 days during years 2018 and 2019, can consult the described extraordinary benefit in the article 8.

*Les remember that is extended of temporary way and until nevo notification the Minimum Wage in force of 2020 for 2021 in 950 euros/month.

If later than the uprising of the resolution,

  • You close the business and you unsubscribe in the regime of self-employed workers, can give information on you the provision of Cessation of Activity for Ordinary Self-employed Workers (Royal Decree 8/2015, of 30 October, articles 327 hereinafter).
  • If you have not closed the business and you have quoted 12 continuing months for the coverage of Cessation of activity immediately prior to the date of the application, can give information on you the regulated provision in the article 7.
  • If you have not closed the business and you have not quoted 12 continuing months for the coverage of Cessation of activity immediately prior to the date of the application, can give information on you the regulated provision in the article 6 (PECANE LACK).

If you have quoted 12 continuing months for the coverage of Cessation of activity immediately prior to the date of the application and during the 2nd half of 2019 your invoicing derived from the activity on a self-employed basis esteems that will suffer a fiscally accountable income reduction of more than 50% by contrast to the 1st half of the year 2021, adding that during the 1st half of the year 2021 not esteems to obtain some superior net yields (income - expenses) to 7,980 €

    • If are not multiasset, can request the extension of this provision or to request this provision for the first time: article 7.
    • If are multiasset and your income as an employee + your income on a self-employed basis are lower than 2.2 times the Minimum Wage (your income from the work as an employee can not exceed the € 39.59 daily), can request the extension of this provision or to request this provision for the first time: article 7.
    • *Les remember that is extended of temporary way and until new notification the Minimum Wage in force of 2020 for 2021 in 950 euros/month.

If you have not quoted 12 continuing months for the coverage of Cessation of activity immediately prior to the date of the application, and esteems that during the 1st half of the year 2021 your accountable net yields fiscally (income - expenses) will not exceed the € 6,650 (1,108, € 33 month, being the one equivalent to the MINIMUM WAGE in force including 12 pays) foreseeing, also, that your income from your self-employed worker activity in first half of 2021 will be lower than the first quarter of 2020.

  • If you are not hard-working multiasset can consular the described provision in the article 6.
  • If you are hard-working multiasset and your work income as an employee are lower than 1.25 times the minimum wage (€ 39.59 daily) can consular the described provision in the article 6.

Other articles that affect the self-employed workers

Transitory provision fourth: applicable contribution rate suspension ZIP CODE and Cessation activity

Starting from 01.02.2021 and while it does not be carried out the rise of the MINIMUM WAGE for 2021 will not be of application the rise 0.3% for the contigencias professionals and cessation activity.

Contribution types summary Royal Decree Act 28/2018, 28 December:

  • For the contribution for occupational contingencies:
    • In year 2020, the contribution rate will be the 1.1 per cent
    • In year 2021, the contribution rate will be the 1.3 per cent
  • For cessation of activity:
    • In year 2020, the contribution rate will be the 0.8 per cent
    • In year 2021, the contribution rate will be the 0.9 per cent
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.