Review of the provision of compatible cessation of activity with the work on a self-employed basis of the self-employed workers (POECATA4)

The self-employed worker must meet the following requirements: 

• Comply with the requirements established in sections a), b), d) and e) of the article 330.1 of the TRLGSS
  
  
• Otherwise, they must:
  
  
  • Come receiving the provision for compatible cessation of activity with the work on a self-employed basis regulated in the article 7 of the Royal Decree-Law 2/2021, of 26 January and not sold out credit periods of provision considered in the article 338.1 of the legislative law of the Social Security Act, approved by the Legislative Royal Decree 8/2015, of 30 October.
  • Have 12 months of coverage RETACEA (article 338 of the ROYAL DECREE-LAW 8/2015, of October) not computed for the examination of an earlier right of the same nature (POECATA / POECATA 2 / POECATA 3).
  • 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 the provision of the application the requirement of being was not fulfilled up to date in the payment of contributions, will be invited to the payment to the self-employed worker so that in the term improrrogable of thirty calendar days enters owed fees.
  • Prove a reduction in the invoicing in the second one and third quarter of 2021 of more than 50% in relation to the second one and third quarter of 2019.

To justify this reduction, self-employed workers must provide:

▪ Copy of the model 303 of autosettlement of the Value added tax (VAT), corresponding to statements of the second one and third quarter of 2021 and of 2019.

▪ Copy 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 2021 and of 2019.

▪ Self-employed workers who pay Income Tax on objective estimates (Form 131), must provide the documentation needed to verify the income herein. 

▪ Not obtained credit during the second one and third quarter of the year 2021 some net yields higher than 7,980 euros.

▪ If a self-employed worker has one or more employees, they must prove compliance with all their employment and Social Security obligations when they apply for the benefit. To this end, they will issue a statement of compliance, and may be required by Mutual Universal to provide the pertinent supporting documents that accredit this situation.

▪ 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: 

- Net income 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. 

- With the application, a sworn statement will be provided of the income received as a result of the work of an employee, without prejudice to the obligation to present a company certificate and the income tax return to Mutua Universal. 

The provision was recognised starting from 1 June 2021 if the application was completed before 21 June, or with effects from the next day to the application if was completed after that day and it lasted until 30 of September 2021.

During the time the self-employed worker received the benefit, they must pay all contributions applied to the Social Security General Treasury and apply the current rates to the corresponding contribution base. This Mutual Society 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, approved by Royal Legislative Decree 8/2015, of 30 October. 

All communications made will be sent to the email address specified at the time in the benefit application form, either by email (favourable resolutions) or by electronic notification (hearing procedures and subsequent resolutions to correct differences or reject the benefit).

In the event of not appearing opening of the electronic notification will be sent burofax to guarantee that the great procedures volume of audience is made.

In the notification received, the correction ID is at the top of the document, which can be used to access the process on the website, together with the identity document number. 

The same document details the reason why the benefit is under review and the number of incidents detected that could affect compliance with the legal requirements or the amounts paid. The notification received informs of the opening of the procedure of audience, having a term of 10 business days to present the indicated documentation in every section and being able to formulate allegations and justifications that they consider opportune (it is remembered that are not taken into account on Saturdays, Sundays and bank holidays for the computation of days). 

In case is wanted to give up to this procedure of audience, or if within 10 business days the documentation or formulated allegations has not been contributed, will be proceeded to the issuance of definite resolution, dictating agreement denegatorio or of definite granting, but with improper amounts of the provision, demanding amounts that they received in time. 

For more information on the documentation required to correct the incident, the notification document received by email lists the manager who can help with the process.