From 1 October 2021, self-employed workers who are registered with the Special Social Security Regime for Self-Employed or Freelance Workers, or the Social Security Regime for Sea Workers, who were registered in these regimes and who have received any of the benefits for cessation of business activity provided for in Articles 7 and 8 of Royal Decree-Law 11/2021, of 27 May, will be eligible for an exemption of Social Security and Professional Vocation contributions for the following amounts:

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

In order for these benefits to be applicable to contributions, self-employed workers must remain registered in the corresponding Special Social Security Regime until 31 January 2022.

For the purpose of determining the exemption, the contribution base will be that in which the self-employed worker was paying contributions before accessing the benefit for cessation of activities.

The perception of the cessation of activity benefit in any of its modalities shall be incompatible with the exemption in the contribution established in this provision.

Obtaining exemptions provided for in this provision that are not applicable, as a result of the loss of eligibility for cessation of activity benefits provided for in Articles 7 and 8 of Royal Decree-Law 11/2021, of 27 May, will give rise to the review of the case by the competent entity or body.

The provisions of this requirement shall apply to self-employed workers whose benefits, referred to in Article 9 of this Royal-Decree-Law, come to an end after the termination of the extensions referred to in Section 4 of this Article, and until 31 January 2022.

The term for applying for this benefit has expired. The online form will only be used to make amendments.

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, will have right to a financial assistance for cessation of activity of extraordinarynature, 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 before the date of the resolution that agrees the suspension of the activity and, in any case, before its start date when this would have been decreed before 1 October 2021.

You must be up to date with the payment of social security contributions. However, if on the date of the suspension of the activity this requirement is not met, the management body will invite the self-employed worker to pay the amount due within a non-extendable period of thirty calendar days. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection. 

2. The amount of the provision will be of 70% of the minimum base of contribution that it corresponds for the developed activity. However, when persons united by family bond or similar unit of coexistence until the first degree of kinship by consanguinity or affinity live in the same home, and two or more members are entitled to this extraordinary cessation of activity benefit, the amount of each benefit shall be 40%. 

3. The right to the provision will be born from the next day to the adoption of the measure of adopted activity close by the statutory authority, or from 1 October 2021 when it remains the suspension of initiated activity before this date. 

4. 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 paying contributions. The obligation to pay contributions will be waived from the first day of the month in which the activity closure measure is taken, or from 1 October 2021, if the suspension of activity prior to this date remains, until the last day of the month following the date of the lifting of this measure, or until 28 February 2022, whichever is the earlier.
   
   The period in which the self-employed worker is exempt from the obligation to pay contributions will be understood as time contributed and the contributions corresponding to this time will be paid by the entities from whose budgets the corresponding benefit is covered. 

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, unless incomes of the work as an employee are lower than 1.25 times the amount of the MINIMUM WAGE with the performance 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 performance of the activity that it developed.
   
   Self-employed workers included in the Special Regime for Sea Workers will likewise not be entitled to receive the benefit for cessation of activity if they are also receiving financial assistance for the suspension of the fleet's activities. 

6. The employee members of the associated work cooperatives who have chosen to be self-employed under the corresponding special scheme will also be entitled to this extraordinary benefit, provided that they meet the requirements established in this article. 

7. The management of this benefit will correspond to mutual societies collaborating with the Social Security Institute or the Social Marine Institute. 

8. The perception of this new provision will have a 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 last date was previous.
   
   The period in which the benefit is received shall not reduce the period to which the beneficiary may have the right to receive subsequent benefits for cessation of activity. 

9. The examination of the regulated provision in this article owe 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 Royal Decree-Law 11/2021, of 27 May.
   
   
10. In the benefit application, the interested party must inform the mutual society or the benefit management company of the members that make up the family unit and if any of them is or may be the recipient of the cessation of activity benefit or if they have any other type of income, and likewise, the consent of all members of the family unit for access to tax information should also be recorded. 

In order to accept the application for processing, the interested party shall provide a sworn declaration of income received, if any, as a result of employed work, and authorisation for the Social Security Administration and the mutual societies responsible for managing the benefit to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit. All of this without prejudice to the obligation that the recipient of the benefit is required to submit a company certificate and the income tax return to the entity that manages the benefit.

The term for applying for this benefit has expired. The online form will only be used to make amendments.

1. From 1 October 2021, self-employed workers that until 30 September 2021 were already protected by the benefit for the cessation of business activity covered by Article 7 of Royal Decree-Law 11/2021, of 27 May, and the periods of benefit provided for in Article 338.1 of the consolidated text of the General Social Security Act, approved by Royal Legislative Decree 8/2015, of 30 October, may not have been exhausted, may continue to receive it until 28 February 2022, provided that, during the third and fourth quarters of 2021, the requirements outlined in this requirement are met.

Likewise, the benefit for cessation of business activity can be requested as covered by article 327 of the ammended text of the General Social Security Act for self-employed workers that meet the conditions and requirements provided for in sections a), b), d) and e) of article 330 of the amended text of the General Social Security Act and that meet the conditions covered in this article. The right to receive this benefit will end on 28 February 2022.

2. To qualify for the benefit, you must prove that your self-employed activity has suffered a reduction of more than 50% in income computable for tax purposes during the whole of the third and fourth quarters of 2021, compared to those occurring in the third and fourth quarters of 2019, and that, likewise, during the third and fourth quarters of 2021, you will not obtain net returns that are eligible for tax purposes of more than €8,070. For the calculation of the reduction in income the period of registration in the third and fourth quarters of 2019 will be taken into account and will be compared with the third and fourth quarters of 2021. If, as a self-employed worker, you have one or more employees, you must prove compliance with all your employment and social security obligations when you apply for the benefit. To this end, self-employed workers will issue a responsible declaration, and may be required by mutual societies collaborating with the Social Security Institute or the management company to provide the precise supporting documents.

3. Those who, on 30 September 2021, received the benefit provided for in Article 7 of Royal Decree-Law 11/2021, of 27 May, may only be entitled to this benefit if they have not consumed the entire period provided for in Article 338.1 of the consolidated text of the General Social Security Act by that date.

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 the day first from the next month to the application in another case, owing be regularised starting from 1 May 2022. In order to allow the application to be processed, the Social Security Administration and the mutual societies responsible for managing the benefit will be authorised to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit.

5. Mutual Societies that collaborate with the Social Security system or the Social Marine Institute will collect tax data for the 2021 financial year from the corresponding tax administration, starting from 1 May 2022.

6. Once the data has been verified by the collaborating entity or the competent management company for the recognition of the benefit, any benefits received by self-employed workers who do not comply with the requirements established in this precept will be reclaimed. The entity responsible for the claim shall set the date of payment of the amounts claimed which must be made without interest or surcharge. After the period established in the resolution issued for this purpose, the Social Security General Treasury will proceed to claim the outstanding debt, with any surcharges and interest that may have accrued, in accordance with the administrative collection procedure established in the General Social Security Collection Regulation, approved by Royal Decree 1415/2004, of 11 June.

7. The self-employed worker, during the time that is receiving the provision, he owe enter in the General Treasury of the Social Security all contributions applying rates in force to the corresponding contribution basis. The mutual society member or, where applicable, the Social Marine Institute, will pay the worker together with the benefit for cessation of the activity, the amount of contributions for common contingencies that would have been due to the self-employed worker if he or she had not carried out any activity, in application of the provisions of article 329 of the consolidated text of the General Social Security Act.

8. In the event of a definitive cessation of the activity prior to 28 February 2022, the limits of the requirements set out in this Article will be taken in proportion to the duration of the activity. For these purposes, the calculation will be made by computing the entire month in which the Social Security regime in which it is classified falls short of the month in which it is registered.

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

a) To waive it at any time before 31 January 2022, with the waiver taking effect the month following its communication.
b) To return for own initiative the provision for cessation of activity, without the need for to expect to the claim of the mutual society collaborator with the Social Security Institute or of the managing entity, when it considers that 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) Net income computable for tax deriving from self-employment and income from employed work cannot exceed 2.2 times the minimum inter-professional wage. In determining this calculation, income from employed work will not exceed 1.25 times the amount of the minimum inter-professional 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 incomes 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 everything its period of enjoys, will result 70% of the benefits base average of contribution bases of the last 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.

The term for applying for this benefit has expired. The online form will only be used to make amendments.

1. Self-employed workers who are active and on 30 September 2021 received any of the cessation of activity benefits provided for in Articles 7 and 8 of the Royal Decree-Law 11/2021 of 27 May and are not eligible for the ordinary benefit of cessation of activity provided for in the previous Article may access, as from 1 October 2021, the extraordinary benefit for cessation of activity provided for in this Article, provided that the following requirements are met:

Be registered and up do date with the payment of contributions in the Special Regime for Sea Workers as a self-employed worker before 1 April 2020. However, if on the date of the presentation of the application, the requirement of being up to date with the payment of contributions is not met, the management body will invite the self-employed worker to pay the amount due within a non-extendable period of thirty calendar days. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection.
b) To not have net income computable for tax purposes from self-employed activities in the third and fourth quarters of 2021 higher than 75% of the minimum inter-professional salary during this period.
c) To accredit in the fourth quarter of 2021 total income computable for tax purposes for self-employed activities of less than 75% of that received in the fourth quarter of 2019. To calculate the reduction in income, the period of registration in the fourth quarter of 2019 will be taken into account and will be compared with the proportional part of the income in the fourth quarter of 2021 in the same proportion.

2. The amount of the benefit will be equivalent to 50% of the minimum contribution base for the corresponding business activity carried out. 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. If, as a self-employed worker, you have one or more employees, you must prove compliance with all your employment and social security obligations when you apply for the benefit. To this end, they will issue a responsible declaration, and may be required by Mutual Societies that collaborate with the Social Security system or the management company to provide the pertinent supporting documents that accredit this situation.

4. This extraordinary benefit for cessation of activity regulated in this Article may begin to accrue with effect from 1 October 2021 and will last for a maximum of five months, provided that the application is submitted within the first 21 calendar days of October. Otherwise, the benefit will enter effect on the day after the application is filed. The duration of this benefit may not exceed 28 February 2022.

5. The receipt of the benefit will be incompatible with the receipt of remuneration for the performance of an employee's work, with the performance of another activity on their own account, with the receipt of income from a company, as well as the receipt of a Social Security benefit, except for that which the beneficiary has been receiving on account of being compatible with the performance of the activity they carried out. Self-employed workers included in the Special Regime for Sea Workers will likewise not be entitled to receive the benefit for cessation of activity if they are also receiving financial assistance for the suspension of the fleet's activities.

6. During the time you receive the benefit as a self-employed worker, you must remain registered in the corresponding Social Security regime and pay all contributions to the Social Security General Treasury and apply the current rates to the corresponding contribution base. The mutual society member or, where applicable, the Social Marine Institute, will pay the worker together with the benefit for cessation of the activity, the amount of contributions for common contingencies that would have been due to the self-employed worker if they had not carried out any activity, in application of the provisions of Article 329 of the consolidated text of the General Social Security Act. The contribution base applicable throughout the period of receipt of this extraordinary benefit will be, in all cases, that established at the time of the beginning of this benefit. Mutual societies that collaborate with the Social Security system and the Social Marine Institute will provide the Social Security General Treasury with the necessary information, through the procedures established by the latter, for the application of the provisions of this section, both at the time of the provisional recognition of the benefit and in the subsequent review, in accordance with the provisions of sections 8 and 9 of this Article.

7. The right to the benefit will be extinguished if, during the payment of the same, there is concurrence of the requirements for being eligible for the benefit for cessation of activity contemplated in Article 10 of this standard or the benefit for cessation of activity regulated in Articles 327 and following, of the consolidated text of the General Social Security Act, notwithstanding the right of the interested party to apply for the corresponding benefit.

8. Employee members of associated work cooperatives who have chosen to be self-employed under the corresponding special scheme will also be entitled to this extraordinary benefit under the established terms, provided that they meet the requirements established in this Article.

9. The management of this benefit will correspond to mutual societies collaborating with the Social Security Institute or the Social Marine Institute.

The entities responsible for managing this benefit, in accordance with the application submitted and the documents provided, will issue the pertinent provisional resolution, either accepting or rejecting the right. In order to accept the application for processing, the interested party shall provide a sworn declaration of income received, if any, as a result of employed work, and authorisation for the Social Security Administration and the Mutual Societies that collaborate with the Social Security system that are responsible for managing the benefit to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit. All of this without prejudice to the obligation that the recipient of the benefit is required to submit a company certificate and the income tax return to the entity that manages the benefit.

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

11. At the same time as application for the benefit, the interested party must inform the mutual society or the benefit management company of the members that make up the family unit and if any of these is or may be the recipient of the cessation of activity benefit or if they have any other 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 waive it at any time before 31 January 2022, with the waiver taking effect the month following its communication.
b) Return the benefit for cessation of activity by own initiative, without the need to wait for the Mutual Society that collaborates with the Social Security system or the management company, when it considers that income received during the fourth quarter of 2021, or the decrease in turnover in this same period, will exceed the thresholds established in section 1, with the corresponding loss of the right to the benefit.

The term for applying for this benefit has expired. The online form will only be used to make amendments.

1. For the purposes of this provision, seasonal workers are considered self-employed workers whose only work during the years 2018 and 2019 has been carried out in the Special Regime for Self-employed Workers or in the Special Regime for Sea Workers for a minimum of four months and a maximum of seven months in each of the aforementioned years. Self-employed workers will be considered to have worked in a single job in 2018 and 2019, provided that, if they have been registered in a social security scheme as an employee, such leave does not exceed one hundred and twenty days during those years.

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

a) To have been registered and paid contributions under the Special Scheme for Self-employed Workers or the Special Scheme for Sea Workers as self-employed for a minimum of four months and a maximum of seven months in each of the years 2018 and 2019, provided that the time frame covers a minimum of two months between the months of October and December of those years.
b) To not have been registered or otherwise enrolled on the corresponding Social Security regime as an employee for more than 60 days during the third and fourth quarters of 2021.
c) To not have obtained during the third and fourth quarters of 2021, net computable income of over €6,725.
d) To find up to date in the payment from the fees to the Social Security Institute. However, if this requirement is not met, the management body will invite you to pay the amount due within a non-extendable period of thirty calendar days. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection.

3. The amount of benefit regulated by this Article shall be equivalent to 70% of the minimum contribution rate corresponding to the activity carried out in the Special Social Security Scheme for Self-employed Workers or, as the case may be, in the Special Regime for Social Security for Sea Workers.

4. The extraordinary benefit for cessation of activity regulated in this Article may begin to accrue with effect from 1 October 2021 and will last for a maximum of five months, provided that the application is submitted within the first 21 calendar days of October. Otherwise, the benefit will enter effect on the first day of the month after the application is filed, and its duration shall not last beyond 28 February 2022. 

5. While the benefit is being received, there will be no obligation to make social security contributions and you will remain registered or otherwise enrolled on the corresponding Social Security regime.

6. Non-mandatory contributions will be paid by the entities from whose budgets the corresponding benefit is covered.

7. This benefit shall be incompatible with employed work or if any Social Security benefit has been received, unless the benefit at issue is compatible with the performance of a business activity as a self-employed worker. It will also be incompatible with self-employment and with the receipt of income from the company whose activity has been affected by the cessation, when the income received in the third and fourth quarters of 2021 exceeds €6,725. Self-employed workers included in the Special Regime for Sea Workers will likewise not be entitled to receive the benefit for cessation of activity if they are also receiving financial assistance for the suspension of the fleet's activities.

8. The employee members of the associated work cooperatives who have chosen to be self-employed under the corresponding special scheme will also be entitled, in the same conditions, to this extraordinary benefit, provided that they meet the requirements established in this Article.

9. The management of this benefit will correspond to mutual societies collaborating with the Social Security Institute or the Social Marine Institute. In order to allow the application to be processed, the Social Security Administration and the mutual societies responsible for managing the benefit will be authorised to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit.

10. The recognition of the benefit regulated in this Article may be requested at any time during the period between the entry into force of the regulation and January 2022. Effects of the application are the certain ones in the section 4. The 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. From 1 May 2022, all provisional resolutions adopted will be reviewed.

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

a) To waive it at any time before 31 January 2022, with the waiver taking effect the month following its communication.
b) Return the benefit for cessation of activity by own initiative, without the need to wait for the mutual society collaborating with the Security Social or the management company, when it considers that income perceived during the financial year of the activity during this period will exceed the thresholds established in section 2. c) with the corresponding loss of the right to benefit.

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 Royal 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 forty-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 Summit Old woman 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 Summit Old woman of La Palma, considered in points 1 and 2 of the section one of the additional condition sixth of the Royal 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 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, the benefit will enter effect on the day after the application is filed. 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 Royal 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. However, if on the date of the suspension of the activity this requirement is not met, the management body will invite the self-employed worker to pay the amount due within a non-extendable period of thirty calendar days. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection.

2. The amount of the benefit will be equivalent to 70% of the minimum contribution base for the corresponding business activity carried out.

3. 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 paying contributions. 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 in which the self-employed worker is exempt from the obligation to pay contributions will be understood as time contributed and the contributions corresponding to this time will be paid by the entities from whose budgets the corresponding benefit is covered.

The 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 last 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 subsequent 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 performance 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 performance 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 paying contributions 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 benefit will correspond to mutual societies collaborating with the Social Security Institute or the Social Marine Institute.

7. The period in which the benefit is received shall not reduce the period to which the beneficiary may have the right to receive subsequent benefits for cessation of activity.

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 owe present within the first veintiún calendar days next on the coming into force of this standard.

If the application is submitted outside the established period, the right to benefit will begin on the first day of the month following the request. In these cases, the self-employed worker will be exempt from the obligation to pay contributions from the day on which he or she is entitled to receive the benefit.

The 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. If it is assumed that the interested party does not have the right to the benefit, the procedures for claiming the amounts unduly received will be initiated, and in these cases, the contributions corresponding to the entire period of undue receipt of the benefit must be paid, with the procedure for the tax management of the Social Security system being applied in all its terms.

10. In order to be able to permit to procedure the application, the interested party owe contribute document issued by the competent public administration that highlights the suspension of the activity, a sworn statement of incomes that are received, where applicable, as a result of the work as an employee, as well as an authorisation to the Administration of the Social Security Institute and to the collaborative mutual societies responsible for the management of the provision to obtain of the corresponding tax administration tax details necessary to the review of the requirements from access to the provision. All of this without prejudice to the obligation that the recipient of the benefit is required to submit a company certificate and the income tax return to the entity that manages the benefit.

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 Summit Old woman 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 Summit Old woman 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 Royal 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.

However, if on the date of the presentation of the application, the requirement of being up to date with the payment of contributions is not met, the management body will invite the self-employed worker to pay the amount due within a non-extendable period of thirty calendar days. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection.

b) 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 incomes 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 incomes 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 incomes 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. If, as a self-employed worker, you have one or more employees, you must prove compliance with all your employment and social security obligations when you apply for the benefit. To this end, they will issue a responsible declaration, and may be required by Mutual Societies that collaborate with the Social Security system or the management company to provide the pertinent supporting documents that accredit this situation.

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

If the application is submitted outside the established period, the right to benefit will begin on the first day of the month following the request.

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. The receipt of the benefit will be incompatible with the receipt of remuneration for the performance of an employee's work, with the performance of another activity on their own account, with the receipt of income from a company, as well as the receipt of a Social Security benefit, except for that which the beneficiary has been receiving on account of being compatible with the performance of the activity they carried out.

Self-employed workers included in the Special Regime for Sea Workers will likewise not be entitled to receive the benefit for cessation of activity if they are also receiving financial assistance for the suspension of the fleet's activities.

6. During the time you receive the benefit as a self-employed worker, you must remain registered in the corresponding Social Security regime and pay all contributions to the Social Security General Treasury and apply the current rates to the corresponding contribution base.

The 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 one, in application of the stated in article 329 of the legislative law of the Social Security Act.

The contribution base applicable throughout the period of receipt of this extraordinary benefit will be, in all cases, that established at the time of the beginning of this benefit.

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 last 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 subsequent review, in accordance with paragraphs 8 and 9 of this section.

7. Employee members of associated work cooperatives who have chosen to be self-employed under the corresponding special scheme will also be entitled to this extraordinary benefit under the established terms, provided that they meet the requirements established in this Article.

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

The entities responsible for managing this benefit, in accordance with the application submitted and the documents provided, will issue the pertinent provisional resolution, either accepting or rejecting the right.

In order to accept the application for processing, the interested party shall provide a sworn declaration of income received, if any, as a result of employed work, and authorisation for the Social Security Administration and the Mutual Societies that collaborate with the Social Security system that are responsible for managing the benefit to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit. All of this without prejudice to the obligation that the recipient of the benefit is required to submit a company certificate and the income tax return to the entity that manages the benefit.

9. 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 incomes 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 owe do without interests or surcharge in the term that is determined in the resolution.

After the period established in the resolution issued for this purpose, the Social Security General Treasury will proceed to claim the outstanding debt, with any surcharges and interest that may have accrued, in accordance with the administrative collection procedure established in the General Social Security Collection Regulation.

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 mutual society collaborator 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.

It remains the extraordinary benefit for everyone those self-employed workers that maintain the temporary suspension of its activity as a result of a resolution of the statutory authority and the same provision is recognised to those which starting from 1 June affected by a temporary suspension of all activity are seen for the same reasons.

The duration will be of a maximum 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 30 September 2021, if this last date was previous. The period in which the benefit is received shall not reduce the period to which the beneficiary may have the right to receive subsequent benefits for cessation of activity.

Nacimiento of the right:

The right to the provision will be born for those which maintain it starting from 1 June and for the rest of self-employed workers affected by a measure subsequent to this date, starting from the next day to the adoption of the measure of close of the adopted activity by the statutory authority.

Requirements:

They should meet following requirements to benefit of the provision:

1. Membership and registration in the RETA or Special Regime of the Social Security Institute of sea workers, at least 30 calendar days before the resolution that agrees the suspension of the activity and in any case before its start date when would have been decreed prior to on 1 June 2021.
2. Find aware of payment of the fees of the Social Security Institute. Although of not fulfilling this requirement you will be able to require the streamlining by the body manager, in a term improrrogable of 30 calendar days, and once regularised the overdraft will produce full effects.

Amount:

The amount of the provision will be of70% of the minimum base of contribution that it corresponds to the developed activity. If they coexist in the same address people 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 of40%.

Effects and duration:

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 paying contributions. The obligation to pay contributions will be waived from the first day of the month in which the activity closure measure is taken, or from 1 June 2021, if the suspension of activity was before this date and had not been previously requested, until the last day of the month following the date of the lifting of this measure, or until 30 September 2021 if the latter date was later.

The period in which the self-employed worker is exempt from the obligation to pay contributions will be understood as time contributed and the contributions corresponding to this time will be paid by the entities from whose budgets the corresponding benefit is covered. The 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 mutual societies collaborating with the Social Marine Institute will provide the Social Security General Treasury with the necessary information, through the procedures that Establish the latter, for the application of the provisions of this section, both at the time of the provisional recognition of the benefit and at the subsequent review, in accordance with the provisions of section 9.

Incompatibilities to receive the provision:

• Development of a work as an employee unless the deposit is lower than 1.25 times the amount of the minimum wage interpofesional.
• The performance of another activity on a self-employed basis.
• Perception of yields from the society affected by the close.
• Perception of a provision of the Social Security Institute unless it came receiving this provision and was compatible with the activity that it develops.
• In the case of sea workers, that it avenges receiving aids for paralysation of the fleet. 

The hard-working cooperatives members of classed associated work in the RETA they will have right also to this extraordinary benefit if gather requirements.

Management of the provision:

The management of the provision corresponds to the collaborative mutual societies with the Social Security Institute and to the Social Marine Institute.

Application: within the first veintiún calendar days next on the coming into force of the agreement or activity close resolution, or before 21 June when the suspension of activity would have been agreed before 1 June 2021 and was not been receiving the extraordinary benefit mentioned in the article 5 of the Royal Decree law 2/2021, of 26 January.

If the application is submitted outside the established period, the right to benefit will begin on the first day of the month following the request. In these cases, the self-employed worker will be exempt from the obligation to pay contributions from the day on which he or she is entitled to receive the benefit.

The entities responsible for managing this benefit, in accordance with the application submitted and the documents provided, will issue the pertinent provisional resolution, either accepting or rejecting the right. In the application of the provision the interested party owe contribute following details:

Once the cessation of activity measure has been completed, all the provisional resolutions adopted will be reviewed. If it is assumed that the interested party does not have the right to the benefit, the procedures for claiming the amounts unduly received will be initiated, and in these cases, the contributions corresponding to the entire period of undue receipt of the benefit must be paid, with the procedure for the tax management of the Social Security system being applied in all its terms.

In the application of the provision the interested party owe contribute following details:

• 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 incomes,
• Contribute the consent of all members of the family unit for the tax accessing information.
• A sworn statement of incomes that are received, where applicable, as a result of the work as an employee.
• 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.
• A certificate of company and the annual tax return to the managing entity of the provision.

The provision is extended until 30 of September 2021, for workers that they came it receiving (article 7 of the Royal Decree-Law 2/2021, of 26 January) provided that they did not have sold out periods of provision considered in the article 338.1 of the TRLGSS, provided that during the second one and third quarter of 2021 fulfill the requirements considered in this article.

Similarly, will be able to request the provision for cessation of activity considered in the article 327 of the TRLGSS, self-employed workers that comply with the requirements considered in sections a), b), d) and e) of the article 330.1[1] of the TRLGSS and they fulfill requirements that are contemplated in this article. The right to the perception of this provision will finish on 30 September 2021.

[1] Be affiliated and in registration in the RETA or Special Plan for Sea Workers. Have covered the minimum period of contribution article 338 (12 months), not age fulfilled credit to cause right to contributory pension of retirement, unless it did not have accredited the required period, to find aware of payment of the fees if it digs over will be able to invite to the payment within 30 days and the streamlining will produce full effects.

Accreditation:

• Second and third quarter of 2021: accountable income reduction fiscally of the activity on a self-employed basis of more than 50% of the same period of 2019.
• Not having obtained in the same period a net taxable income of more than 7,980 euros.

For the calculation of the reduction of incomes the period is taken into account in registration in the second one and third quarter of 2019 and is compared with the second one and third quarter of 2021.

In the event of workers in charge will be proved when requesting the provision, the work discharge of responsibilities and of Social Security Institute that they have assumed. Will be made through declaration of Responsibility, being able to be required by the mutual societies or managing entity documents that they prove it.

Examination of the provision:

By collaborative mutual societies or the Social Marine Institute (hereinafter ISM) provisionally with effects 1 June 2021 if the first is requested 21 days of June or with effects from the day first from the next month to the application in another case, owing normalise starting from 1 April 2022. Date starting from which will be able to obtain tax details of the exercise 2021.

To permit her to procedure will be authorised to the Administration of the Social Security Institute and to the collaborative mutual societies managers of the provision to obtain of the corresponding tax administration tax details necessary to the review of the requirements from access to the provision.

Of not having access to tax details self-employed workers will contribute in ten next days to its requirement:

1. Copy of the model 303 of autosettlement of the VAT corresponding to the second one and third quarter of 2019 and 2021.
2. Self-employed workers that they pay taxes in the Personal income tax (PERSONAL INCOME TAX) for objective evaluation (model 131) should contribute the necessary documentation or any other element of proof that it serves to prove demanded incomes.

Nonetheless, it will be understood that self-employed workers that they pay taxes for objective evaluation have experienced the reduction of incomes of 50% demanded, provided that the daily average number of hard-working people members and in registration to the Social Security System in the corresponding economic activity, expressed to 4 digits (CNAE), during the period to that which corresponds the provision, be inferior in more than 7.5% to the daily average number corresponding to the second one and third quarter of 2019.

If requirements were not fulfilled perceived provisions will be demanded, setting the date of deposit without interests or surcharge. Elapsed the term set in the resolution the TGSS will demand the amount outstanding with appropriate surcharges and interests. In the event of definite cessation of the activity before 30/09/21, will be taken in a proportional way to the time of duration of the activity limits of the requirements set in this article. Taking in its entirety the month in which the cancellation is produced in the regime of Social Security Institute. 

During the time that receives the provision the self-employed worker owe enter in the TGSS all contributions applying rates in force that they correspond. The mutual society or the ISM will pay to the worker together with the provision for cessation of activity, the amount of the contributions for common contingencies that it would had corresponded him to enter of finding the worker without developing activity one in accordance with the article 329 of the TRLGSS.

In the event of definite cessation of the activity before 30/09/21, will be taken in a proportional way to the time of duration of the activity limits of the requirements set in this article. Taking in its entirety the month in which the cancellation is produced in the regime of Social Security Institute.

The self-employed worker that has requested the provision will be able to: give up to her at any time before 31/08/21, supplying effects the renunciation a month following of its communication or to return the provision without expecting to the claim when it considers that it will exceed established incomes as a threshold with the consistent loss from the right to the provision.

Compatibility with the work as an employee: 

• Accountable net income physically for him work as an employee and on a self-employed basis do not exceed 2.2 times the amount of the MINIMUM WAGE. The incomes as an employee will not exceed 1.25 times the amount of the MINIMUM WAGE.
• The amount of the provision will be 50% of the minimum contribution basis that it corresponds him.
• He owe contribute with the application a sworn statement d them incomes that it receives of the work as an employee, without prejudice to the certificate of company and annual tax return to the managing entity.
• The willing thing will be applied in previous sections that do not contradict the indicated thing in this section.

You will be able to access to start from 1 June 2021 to the provision of extraordinary cessation of activity considered in this article.

Requirements:

• 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 (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).
• Not having accountable net yields fiscally from the activity on a self-employed basis in the second one and third quarter of 2021 higher than 6,650 euros.
• Prove in the second one and third quarter of 2021 some accountable incomes fiscally of the activity on a self-employed basis lower than the had in the first quarter of 2020 (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 incomes had in the second one and third quarter of 2021 in the same proportion). 

Amount: 

50% of the minimum base of contribution that it corresponds for the developed activity. 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 40%. 

In the case of self-employed workers that they have one or more hard-working to its charge, he owe prove, to the time of requesting the provision, the fulfillment of all Social Security labour obligations that they have assumed, issuing for this purpose 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. 

Accrued interest and duration: 

It will be able to begin to yield with effects of 1 June 2021 and it will have a maximum duration of four months, provided that the application is presented within the first veintiún calendar days of June. Otherwise, the benefit will enter effect on the day after the application is filed. The duration of this provision will not be able to exceed of 30 September 2021. 

Incompatibilities: 

The receipt of the benefit will be incompatible with the receipt of remuneration for the performance of an employee's work, with the performance of another activity on their own account, with the receipt of income from a company, as well as the receipt of a Social Security benefit, except for that which the beneficiary has been receiving on account of being compatible with the performance of the activity they carried out. For freelance workers included in the Special Plan for Sea Workers will be also incompatible with aids for paralysation of the fleet. 

Registration and contributions: 

The self-employed worker during the time that is receiving the provision owe 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 mutual society member or, where applicable, the Social Marine Institute, will pay the worker together with the benefit for cessation of the activity, the amount of contributions for common contingencies that would have been due to the self-employed worker if they had not carried out any activity, in application of the provisions of Article 329 of the consolidated text of the General Social Security Act. 

The contribution base applicable throughout the period of receipt of this extraordinary benefit will be, in all cases, that established at the time of the beginning of this benefit. 

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 last one, so much at the time of the provisional examination of the provision as in the subsequent review. 

Extinction:

The right will be extinguished to the provision if during its perception arise requirements to cause right to the provision of cessation of activity of the article 7 of this standard or to the provision of cessation of activity of the article 327 and following of the legislative law of the Social Security Act. 

Cooperatives hard-working members of associated work: 

If 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 requirements. 

Management of the provision: 

The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the Social Marine Institute, that they will dictate the coming from provisional resolution, estimating or rejecting the right. 

In order to accept the application for processing, the interested party shall provide a sworn declaration of income received, if any, as a result of employed work, and authorisation for the Social Security Administration and the Mutual Societies that collaborate with the Social Security system that are responsible for managing the benefit to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit. All of this without prejudice to the obligation that the recipient of the benefit is required to submit a company certificate and the income tax return to the entity that manages the benefit. 

Review starting from 2022:

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

To such object, the collaborative mutual societies with the Social Security Institute will obtain of the corresponding tax administration tax details regarding the first quarter of 2020 and first three quarters of 2021. 

If the 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 this data to the mutual society collaborating with them or the Social Marine Institute within ten days of their request:

1.th Copy of the model 390 of annual summary statement VAT of 2020 and its quarterly settlements (models 303), as well as settlements of the second one and third quarter of the year 2021 (models 303). 

Copy of the model 130 corresponding to the autosettlement of each quarter to account of the Personal income tax (PERSONAL INCOME TAX) of 2020, as well as autosettlements of the first one, second and third quarter of 2020. 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 incomes in this precept. 

Nonetheless, and for the purpose of accreditation of the reduction of accountable incomes fiscally of the activity on a self-employed basis, as well as the limit of net yields, it will be understood that self-employed workers that they pay taxes for objective evaluation have experienced these circumstances provided that the daily average number of hard-working people members and in registration to the Social Security System in the corresponding economic activity, expressed to four digits (CNAE), during the period to that which corresponds the provision, be inferior in more than 7.5% to the daily average number corresponding to the second one and third quarter of 2019. 

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 this end, the competent entity for the recognition of the benefit will issue a decision setting the amount to be refunded that must be made without interest or surcharge within the period established in the resolution. 

After the period established in the resolution issued for this purpose, the Social Security General Treasury will proceed to claim the outstanding debt, with any surcharges and interest that may have accrued, in accordance with the administrative collection procedure established in the General Social Security Collection Regulation. 

Application of the provision: 

 At the same time as application for the benefit, the interested party must inform the mutual society or the benefit management company of the members that make up the family unit and if any of these is or may be the recipient of the cessation of activity benefit or if they have any other type of income.

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

1. Give up to her at any time before 31 August 2021, supplying effects the renunciation the next month to its communication.
2. Return for own initiative the provision for cessation of activity, without the need for to expect to the claim of the mutual society collaborator with the Social Security Institute or of the managing entity, when it considers that earned incomes during the first one and second quarter of 2021 or the fall of the invoicing in that same period will exceed established thresholds with the corresponding loss from the right to the provision.

Definition:

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. 

Requirements: 

• 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 of June and September of those years. 
• 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 second one and third quarter of the year 2021. 
• Not obtaining during the second one and third quarter of the year 2021 some accountable net income fiscally that they exceed 6,650 euros.
• Find up to date in the payment from the fees to the Social Security Institute (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). 

Amount:  

70% 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.

Accrued interest and duration:  

It will be able to begin to yield with effects of 1 June 2021 and it will have a maximum duration of four months, provided that the application is presented within the first veintiún calendar days of June. Otherwise, the benefit will enter effect on the first day of the month after the application is filed and its duration shall not last beyond 30 September 2021.

Registration and contributions:  

While the benefit is being received, there will be no obligation to make social security contributions and you will remain registered or otherwise enrolled on the corresponding Social Security regime. 

Non-mandatory contributions will be paid by the entities from whose budgets the corresponding benefit is covered.

Incompatibilities:  

This benefit shall be incompatible with employed work or if any Social Security benefit has been received, unless the benefit at issue is compatible with the performance of a business activity as a self-employed worker. It will also be incompatible with self-employment and with the perception of income from the company whose activity has been affected by the cessation, when the income received in the second and third quarters of 2021 exceeds €6,650. For freelance workers included in the Special Plan for Sea Workers will be incompatible with the perception of the aids for paralysation of the fleet. 

Cooperatives hard-working members of associated work: 

If they have chosen its framing such as freelance workers in the special scheme that it corresponds will have right to this extraordinary benefit provided that gather established requirements. 

Management of the provision: 

The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the Social Marine Institute, that they will dictate the coming from provisional resolution, estimating or rejecting the right. 

In order to allow the application to be processed, the Social Security Administration and the mutual societies responsible for managing the benefit will be authorised to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit. 

The examination of the provision at any time will be able to request during the period between the coming into force of the standard and August 2021. 

Review starting from 2022:

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

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 corresponding to the second one and third quarter of the year 2021. 

If the 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 this data to the mutual society collaborating with them or the Social Marine Institute within ten days of their request:

1. Copy of the model 303 of statement of the second one and third quarter of the year 2021.Copia of the model 130 corresponding to the autosettlement in fractionated payment of the Personal income tax (PERSONAL INCOME TAX) of the first one, second and third quarter of the year 2021. 
2. 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 incomes in this precept. 

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 this end, the competent entity for the recognition of the benefit will issue a decision setting the amount to be refunded that must be made without interest or surcharge within the period established in the resolution. 

After the period established in the resolution issued for this purpose, the Social Security General Treasury will proceed to claim the outstanding debt, with any surcharges and interest that may have accrued, in accordance with the administrative collection procedure established in the General Social Security Collection Regulation. 

Application of the provision: 

The self-employed worker of season that has requested the payment of the provision will be able to: 

1. Give up to her at any time before 30 August 2021 supplying effects the renunciation the next month to its communication.
2. Return for own initiative the provision for cessation of activity, without the need for to expect to the claim of the mutual society collaborator with the Social Security Institute or of the managing entity, when it considers that incomes that it can receive for the exercise of the activity during the time that can cause right they will exceed established thresholds to her with the corresponding loss from the right to the provision.

The period for requesting this benefit has ended.

Starting from 1 February 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, will have right a financial assistance from extraordinary nature cessation of activity: 

a. Be members 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. You must be up to date with the payment of social security contributions. However, if on the date of the suspension of the activity this requirement is not met, the management body will invite the self-employed worker to pay the amount due within a non-extendable period of thirty calendar days. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection. 

Amount of the provision: 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.

Nacimiento from the right to the provision: From the next day to the adoption of the measure of adopted activity close by the statutory authority. 

During the time the suspended activity remains, registration in the corresponding special regime will be maintained, and the obligation by the worker to pay contributions will be waived. The exoneration of the fees' deposit will be spread from day one of the month in which the measure of activity close is adopted until the last day of the next month to that which gets up this measure or until 31 of May 2021, if this last date is previous 

Duration: The perception of the provision will have a 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 last 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.  

 The period for requesting this benefit has ended.

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 incomes 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 incomes 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 incomes had in the first half of 2021 in the same proportion.

If, as a self-employed worker, you have one or more employees, you must prove compliance with all your employment and social security obligations when you apply for the benefit. 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 at the most will be able to receive 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 last ones 12 months.
• If the worker is multiasset and it complies with requirements to access this provision, will receive 50%.

A procedure of examination is established provisional and a subsequent 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:

• Download you and it fills the document of renunciation
• Send it to the administrative mailbox of your centre closer

 The period for requesting this benefit has ended.

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. However, if this requirement is not met, the management body will invite you to pay the amount due within a non-extendable period of thirty calendar days. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection. 

Amount of the benefit: 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.

A procedure of examination is established provisional and a subsequent 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:

• Download you and it fills the document of renunciation
• Send it to the administrative mailbox of your centre closer

 The period for requesting this benefit has ended.

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 incomes 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 incomes 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 incomes of the work as an employee are lower than 1.25 times the amount of the MINIMUM WAGE, with the performance 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 except for anyone who the payee came receiving for being compatible with the performance 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. 

A procedure of examination is established provisional and a subsequent 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 last 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 subsequent review. 

Starting from 1 September 2021 will be proceeded to revise all adoptedprovisional 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:

• Download you and it fills the document of renunciation
• Send it to the administrative mailbox of your centre closer

 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.
• 20% more if is member of a large family and only incomes 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 paying contributions.
• 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 be the established in the moment of beginning of the provision and it will remain during everything the period of perception.

Incompatibilities 

• With the perception of a remuneration for the development of a work as an employee, unless incomes of the work as an employee are lower than 1.25 times the amount of the minimum wage.
• With the performance of another self-employed activity.
• 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 performance 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 paying contributions 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 owe enter the contributions corresponding to everything 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 incomes.
• Sworn statement of the incomes 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.

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 incomes 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 Royal 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 incomes from the activity on a self-employed basis in the last quarter of 2020 higher than the inter-trade minimum wage.
• Suffer in the fourth quarter of 2020 a reduction in the incomes of the activity on a self-employed basis of at least 50% with regard to incomes had in the first quarter of 2020.
  • For the calculation of the reduction of incomes 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 incomes 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 incomes of the work as an employee are lower than 1.25 times the amount of the minimum wage.
• With the performance of another self-employed activity.
• With the perception of yields from a society.
• With the perception of a provision of Social Security Institute incompatible with the performance 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 paying contributions.
• 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 be the established in the moment of beginning of the provision and it will remain during everything the period of perception.
• They have the obligation of paying contributions for cessation of activity starting from the next month to that it finishes the perception of this provision if they were not paying contributions 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 incomes 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 incomes.

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 incomes 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 mutual society collaborator, 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:

• Download you and it fills the document of renunciation
• Send it to the administrative mailbox of your centre closer

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 Royal 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 Royal 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 Royal 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 owe 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 Royal 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 last 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 owe 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 one 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 incomes from the work as an employee do not exceed 2.2 times the minimum wage.
• In the determination of this computation incomes 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 incomes 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 incomes 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 mutual society collaborator, 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:

• Download you and it fills the document of renunciation
• Send it to the administrative mailbox of your centre closer

The period for requesting this benefit has ended.

Seasonal worker's consideration 

Seasonal workers are considered those whose UNICO work throughout the last 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.
• You must not have received any benefits from the Social Security system from January to June 2020, except for benefits that are compatible with the performance of a business activity as a self-employed worker.
• Not obtained credit during 2020 some incomes 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 paying contributions, 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 performance 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 incomes 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 incomes 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 mutual society collaborator, when it considers that incomes 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:

• Download you and it fills the document of renunciation
• Send it to the administrative mailbox of your centre closer