Extraordinary severance benefit due to cessation of activity for self-employed workers who are not entitled to the ordinary benefit provided for in the fourth additional provision of Royal Decree-Law 30/2020 or to the severance benefit regulated in articles 327 et seq. of the General Social Security Law, because they do not meet the qualifying conditions required by the law (Art. 13.2 Royal Decree-Law 30/2020, of 29 September).
Characteristics
- Self-employed workers who are not entitled to the ordinary benefit provided for in the fourth additional provision of Royal Decree-Law 30/2020 or to the severance benefit regulated in articles 327 et seq. of the General Social Security Law, because they do not meet the qualifying conditions required by the law (Art. 13.2 Royal Decree-Law 30/2020, of 29 September).
- As of 1 October 2020.
- Self-employed workers who receive this benefit and were not paying contributions for cessation of activity will be obliged to pay contributions for this concept from the month following the end of the month in which they receive the benefit.
- The worker-members of worker cooperatives who have opted to register as self-employed workers in the corresponding special scheme shall also be entitled to this special benefit, provided that they meet the requirements set out in this section.
Requirements
- 1. To be registered and up to date with the payment of contributions in the Special Scheme for Self-Employed Workers or in the Special Scheme for Seafarers as a self-employed worker before 1 April 2020. If, on the date on which the application is submitted, the requirement to be up to date with the payment of contributions is not met, the managing body shall invite the self-employed worker to pay the contributions due within a non-extendable period of 30 calendar days. The regularisation of the deficit will produce full effects for the acquisition of the right to protection.
- 2. Not being entitled to the severance benefit regulated in the fourth additional provision of this regulation or to the severance benefit regulated in Articles 327 and following articles of the revised text of the General Social Security Act, approved by Royal Legislative Decree 8/2015, of 30 October, due to not meeting the qualifying conditions required by the regulation.
- 3. Not having income from self-employment in the last quarter of the 2020 financial year that exceeds the minimum interprofessional wage.
- 4. To having suffered, in the fourth quarter of 2020, a reduction in income from self-employment of at least 50% compared to the income in the first quarter of 2020.
For the calculation of the reduction in revenue, the period in the first quarter of 2020 will be taken into account and compared with the proportional part of the revenue in the fourth quarter for the same period.
Time limit for application, entitlement and duration
This extraordinary severance benefit may start to accrue with effect from 1 October 2020 and will last for a maximum of 4 months, provided that the application is submitted within the first fifteen calendar days of October. Otherwise, it shall take effect on the first day of the month following the month in which the application is submitted and shall not last longer than 31 January 2021.
The benefit will be recognised by the collaborating mutual insurance companies or the Social Marine Institute on a provisional basis. As of 1 March 2021, all interim rulings adopted will be reviewed.
Amount
- General: 50% MINIMUM CONTRIBUTION BASIS
- Persons living together at the same address, united by a family relationship or analogous cohabitation unit up to the first degree of kinship by blood or affinity with two or more members entitled to this benefit: 40% MINIMUM CONTRIBUTION BASIS
Contribution
- During the time that the activity is suspended, the self-employed worker will remain registered in the corresponding special system and will be exempt from the obligation to pay contributions.
- The period during which the self-employed worker is exempt from the obligation to pay contributions will be considered as having been paid and the contributions for this period will be assumed by the entities whose budgets cover the corresponding benefit.
- The contribution basis applicable during the entire period of receipt of this special benefit will in any case be as provided when the benefit is first paid.
- The maximum duration and other conditions of application of the contribution deductions to which the worker who is the beneficiary of this extraordinary severance benefit may be entitled shall not be modified by the receipt of the latter.
Incompatibilities
Receipt of the benefit will be incompatible with the receipt of remuneration for work as an employee, unless the income from the work as an employee is less than 1.25 times the amount of the minimum professional wage; with the performance of another activity as a self-employed person; with the receipt of returns from a company; with the receipt of a Social Security benefit except for that which the beneficiary was receiving because it was compatible with the performance of the activity that they were carrying out.
With regard to self-employed workers included in the Special Scheme for Sea Workers, the severance benefit will also be incompatible with aid for the standstill of the fleet.
Expiry
Entitlement to this benefit will be extinguished if, while receiving this benefit, the requirements for entitlement to the cessation of activity benefit referred to in the fourth additional provision of this regulation or to the cessation of activity benefit regulated in articles 327 and following of the revised text of the General Social Security Act, approved by Royal Legislative Decree 8/2015, of 30 October, are met, without prejudice to the right of the interested party to apply for the corresponding benefit.