Pluri-employment or pluri-activity. Termination of employment/activity
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Who can receive it?
In order to subscribe to this special agreement, the following requirements must be met:
- Having worked for two or more employers whilst in pluri-employment, and one of those employment contracts coming to an end; or having been in pluri-employment, and one of those activities ceasing.
- On the date of application for this special scheme, applicants must provide evidence of 1,080 days’ prior contributions whilst in pluri-employment or pluri-activity. The contributory and non-contributory contributions are the same as those laid down for the ordinary special scheme.
How and when to apply
The application for this special agreement can be submitted at any time.
The application for subscription can be submitted via the means indicated in the section "Registration, deregistration or change of data of the special agreement" in the section "Special Agreement Procedures and Formalities".
Protective action
Contributions under this special agreement are intended to cover the same benefits as under the ordinary special agreement.
Effects
The starting date of this special agreement will depend on when the application for registration is submitted:
- If the application for registration is submitted within 90 calendar days of the date of cessation of any of the employed activities constituting the pluri-employment status or the self-employed pluri-activity, or within 90 calendar days following the date on which the provision of one or more services as an employee that constitutes their multiple-employment status ceases, the policyholder may choose for the policy to take effect:
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- From the day of submission of the application.
- From the day following the relevant date on which the agreement was signed. That is to say, the one in which the deregistration from the relevant scheme or the cessation of the activity has taken effect. If no choice is made, the latter shall be the effective date. If no choice is made, the latter shall be the effective date.
- If the application for registration is submitted after the 90-day deadline, the agreement will take effect from the date on which the application for registration is submitted.
Contribution
Subject responsible for the payment
The person responsible for paying the tax is the one generally established for the ordinary special agreement.
Contribution basis
The contribution basis under the special scheme shall be equal to the difference between the sum of the contribution bases for the calendar month preceding the cessation of employment and the amount of the contribution bases on which contributions are made following that cessation in respect of any of the activities or jobs.
Determination of the payment due
The calculation of the payment due by the subscriber to this special agreement is that established in general for the ordinary special agreement.
Payment deadline
The deadline for payment of the contribution is the one established in general for the ordinary special agreement.
Method of payment
The method of payment for this special agreement is by direct debit.
Increase in the Contribution Basis after the special agreement has been concluded
The increase in the contribution basis following the subscription of the special agreement is that generally established for the ordinary special agreement.
Expiry
The special agreement will expire due to any of the following reasons:
- For the same reasons as the ordinary special agreement.
- Due to no longer qualifying as a worker engaged in multiple jobs or multiple activities.
Applicable Regulations
- Article 23 of Order TAS/2865/2003, of 18 October, which regulates the special agreement in the Social Security System.
- In all matters not established in the aforementioned article, the provisions of Chapter I of Order TAS/2865/2003 of 13 October on the regulation of the ordinary special agreement, shall apply.
Resolution
The deadline for deciding on the application to sign this special agreement is that established in general for applications to sign up to this ordinary special agreement.
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