Actual decree-law 11/2021, of 27 May, on urgent measures for the defense of the employment, the economic revival and the protection of self-employed workers

Starting from 1 June 2021, will have right to its contributions' exemption self-employed workers of registration in the RETA or in the Special Regime of the Social Security Institute of sea workers, that they came receiving some provisions for cessation of activity considered in the article 6 and 7 of the Actual one decree-law 2/2021, of 26 January. (article 6. Extraordinary benefit of cessation of activity for those self-employed workers that can not cause right to the ordinary provision of cessation of activity considered in the article 7 of this actual one decree-law or to the provision of regulated cessation of activity in the articles 327 and following of the TRLGSS and article 7 provision for compatible cessation of activity with the work on a self-employed basis).

The provisions of this requirement shall apply to self-employed workers who exhaust the benefits referred to in article 6 of this Royal Decree Law (benefits for cessation of activity due to a temporary suspension of the activity resulting from a resolution by the competent authority), from the termination of the exemptions referred to in section 4 of this article and until 30 September 2021.

Amounts of the exemption:

1. a) 90% of the contributions corresponding to June.
2. b) 75% of the contributions corresponding to July.
3. c) 50% of the contributions corresponding to August.
4. d) 25% of the contributions corresponding to September.

The contribution basis to determine the exemption will be the base through which came quoting the self-employed worker before accessing the provision for cessation of activity. 

Requirements: 

So that they are applicable these profits of they should maintain the registration in the contribution until 30 of September 2021. 

Incompatibilities:  

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

Improper exemptions: 

The acquisition of the exemptions mentioned in this precept that they result improper as a result of the loss of the right to provisions of cessation of activity mentioned in articles 6 and 7 of the Actual one decree-law 2/2021, of 26 January, will originate the review by trade by the competent company or organisation.

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

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 of the 70% 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 of the 40%.

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 quoting. The exoneration of the fees' deposit will be spread from day one of the month in which the measure of activity close is adopted, or from 1 June 2021 when it remains the suspension of initiated activity before this date, until the last day of the next month to that which gets up this measure, or until 30 of September 2021 if this latest date was previous.

The period during which the self-employed worker is exempt from the obligation of quoting will be understood as quoted and contributions that they correspond to the same one will will be assumed by companies charged to whose budgets the corresponding provision is covered. The contribution base applicable throughout the period of receipt of this extraordinary benefit will that established at the time of the start of this benefit.

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

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

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

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

Completed the measure of activity close will be proceeded to revise all adopted provisional resolutions. In the event that it is given off that the interested party does not have right to the provision, procedures of claim of the unduly perceived amounts will be initiated, owing also in such cases to enter the contributions corresponding to all the period of improper perception of the provision, applying the procedure of collective management of the Social Security System in all its terms.

In the application of the provision the interested party should 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 income,
• Contribute the consent of all members of the family unit for the tax accessing information.
• A sworn statement of income 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 the 30 September 2021, for workers who received it (article 7 of Royal Decree-Law 2/2021, of 26 January) provided that the periods of benefit provided for in article 338.1 of the TRLGSS have not expired, provided that during the second and third quarter of 2021 they meet the requirements of this article.

Furthermore, they 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 it will finish on 30 September 2021.

[1] Be members 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 income 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 on 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 permitr 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 is useful to prove demanded income.

Nonetheless, it will be understood that self-employed workers that they pay taxes for objective evaluation have experienced the reduction of income 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 interest or surcharge. Elapsed the term set in the resolution the TGSS will demand the amount outstanding with appropriate surcharges and interest. In the event of definitive 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 should 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 some in accordance with the article 329 of the TRLGSS.

In the event of definitive 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 income 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 income 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 should contribute with the application a sworn statement d them income 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 income 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 income 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 should 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, effects are set in the beginning of the month next on that one of the presentation of the application. The duration of this provision will not be able to exceed of 30 September 2021. 

Incompatibilities: 

I receive the of the provision will be incompatible with the perception of a remuneration for the development of a work as an employee, with the payment of another activity on a self-employed basis, with the perception of yields from a society and with the perception of a provision of Social Security Institute, except for anyone who the payee came receiving for being compatible with the payment of the activity that it developed. 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 should remain in registration in the regime of Social Security Institute corresponding and to enter in the General Treasury of the Social Security all contributions applying rates in force to the corresponding contribution basis. 

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

The applicable contribution basis during all the period of perception of this extraordinary benefit will be, in any case, the one established in the moment of beginning of this provision. 

The collaborative mutual societies and the Social Marine Institute will give to the General Treasury of the Social Security the necessary information, via procedures that establishes this latest one, so much at the time of the provisional examination of the provision as in the later 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 be able to permit to procedure the application will be owed to contribute a sworn statement of income that are received, where applicable, as a result of the work as an employee, and authorisation to the Administration of the Social Security Institute and to the collaborative mutual societies responsible for the management of the provision to obtain of the corresponding tax administration tax details necessary to the review of the requirements from access to the provision. All of this without prejudice to the obligation that attends the recipient of the provision of presenting a certificate of company and the annual tax return to the managing entity of the provision. 

Review starting from 2022:

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

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 collaborative mutual societies with the Social Security Institute or the Social Marine Institute could not have access to details obrantes in the tax administrations, self-employed workers should contribute to the collaborative mutual society in ten next days to its requirement:

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 income in this precept. 

Nonetheless, and for the purpose of accreditation of the reduction of accountable income 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 such object, the competent company it will dictate resolution for the examination of the provision setting the amount of the amount to be reintegrated that it should do without interest or surcharge in the term that is determined in the resolution. 

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

Application of the provision: 

 To the time of requesting the provision, the interested party should communicate to the mutual society or to the managing entity of the provision members that integrate the family unit and if one theirs is or it can be recipient of the provision of cessation of activity or if they have some another type of income.

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 collaborative mutual society with the Social Security Institute or of the managing entity, when it considers that earned incomes during the first one and second quarter of 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, effects will be set a day first of the next month of the application's presentation and its duration will not be able to exceed of 30 September 2021.

Registration and contributions:  

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

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

Incompatibilities:  

This provision will be incompatible with the work as an employee and with any provision of Social Security Institute that the payee came receiving unless was compatible with the payment of the activity as a freelance worker. Similarly, will be incompatible with the work on a self-employed basis and with the perception of yields from the society whose activity affected by the close has been seen, when income that are received in the second one and third quarter of the year 2021 exceed 6,650 euros. 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 be able to permit to procedure the application will be authorised to the Administration of the Social Security Institute and to the collaborative mutual societies responsible for the management of the provision to obtain of the corresponding tax administration tax details necessary to the review of the requirements from access to the provision. 

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:

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

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 collaborative mutual societies with the Social Security Institute or the Social Marine Institute could not have access to details obrantes in the tax administrations, self-employed workers should contribute to the collaborative mutual society in ten next days to its requirement:

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

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

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 collaborative mutual society with the Social Security Institute or of the managing entity, when it considers that income that it can receive for the exercise of the activity during the time that can cause right they will exceed established thresholds to her with the corresponding loss from the right to the provision.

Sixth additional provision. Extension of the validity of the article 6 of the Actual one decree-law 8/2020, of 17 March, of extraordinary urgent measures to address the economic impact and social of the COVID-19.

Is extended until 30 of September 2021 the article 6 of the Actual one decree-law 8/2020, of 17 March, through which Plan is regulated MECUIDA. 

Transitory provision second. Extraordinary benefit of cessation of activity for the self-employed workers affected by a temporary suspension of all the activity that they came receiving on 31 May 2021 the provision mentioned in the article 5 or in the transitory provision second of the Actual one decree-law 2/2021, of 26 January, of support and consolidation of social measures in defense of the employment.

Self-employed workers that on 31 May 2021 came receiving the extraordinary benefit of cessation of activity for the self-employed workers affected by a temporary suspension of all the activity, as a result of resolution of the statutory authority, as a measure of containment of the propagation of the virus COVID-19 mentioned in the article 5 or in the transitory provision second of the Actual one decree-law 2/2021, of 26 January, will be able to receive the provision considered in the article 6 of this actual one decree-law during the time in which remains the suspended activity and until the last day of the next month in which remembers the uprising of the measures or until 30 of September 2021, if this latest date is previous. 

First final provision. Modification of the Act 43/2006, of 29 December, for the improvement and the employment growth.

A new section is added 4 quáter to the article 2 of the Act 43/2006, of 29 December, for the improvement and the employment growth, with the following draft: «4 quáter. Employers that they contract for an indefinite period to people with power of intellect limit will have right, from the date of celebration of the contract, to a monthly discount from the business contribution to the Social Security Institute or, where applicable, for its daily equivalent, per hired worker of 125 euros/month (1,500 euros/year) during four years.

People will be considered with power of intellect limit anyone who the Government in accordance with the regulations determines.»  

Final disposition fifth. Coming into force.

The same day of its publication in the BOE 28 May 2021. 

By exception, the final provision article 1 enters vigor on 1 June 2021.