3) Entitlement to cessation of activity benefit compatible with self-employment (Art. 7 RD- Law 2/2021 of 26 January)
Self-employed workers may apply for the cessation of activity benefit provided for in Article 327 of the revised text of the General Social Security Act, approved by Royal Legislative Decree 8/2015, of 30 October, provided that they meet the requirements established in Royal Decree-Law 2/2021 and in sections a), b), d) and e) of Article 330.1 of the revised text of the General Social Security Act.
- Accredit a reduction in taxable income from self-employed activity during the first half of 2021 of more than 50 per cent in relation to the second half of 2019, as well as not having obtained during the aforementioned half of 2021 net taxable income of more than 7,980 euros.
The period registered in the second half of 2019 will be taken into account to calculate the reduction in income and will be compared with the proportional part of income in the first half of 2021 in the same proportion.
In the case of self-employed workers who have one or more dependent workers, proof must be provided at the time of claiming the benefit that they have fulfilled all their employment and social security obligations.
- Be affiliated and registered in the Special Scheme for Self-Employed Workers or in the Special Scheme for Sea Workers, where applicable.
- Have covered the minimum contribution period for cessation of activity referred to in Article 338 Royal Legislative Decree 8/2015, of 30 October.
- Be under the ordinary retirement age for entitlement to contributory retirement pension, unless the self-employed worker does not have proof of the contribution period required for this.
- Be up to date with Social Security contribution payments. However, if on the date of cessation of activity this requirement is not met, the managing body will invite the self-employed worker to pay the fees due within a non-renewable period of 30 calendar days. The regularisation of the deficit will produce full effects for the acquisition of the right to protection.
This benefit may be received up to 31 May 2021 at the latest, provided that the worker is entitled to it under the terms set out in Article 338 of the revised text of the General Social Security Act.
This benefit will also be paid until 31 May 2021 to those self-employed workers who become entitled to it on 1 February 2021 and whose entitlement to the benefit provided for in the aforementioned provision ends before 31 May 2021, provided that they meet the requirements for this purpose.
From this date onwards, this cessation of activity benefit may only be received if all the requirements of Article 330 of the General Social Security Act are met.
Application period and acquisition of the right
The benefit will be provisionally recognised by the collaborating mutual insurance companies or the Social Marine Institute with effect from 1 February 2021 if requested within the first 21 calendar days of February, or with effect from the day following the request in other cases, and must be regularised as of 1 September 2021.
Contribution during the benefit
During the time the self-employed worker is receiving the benefit, they must pay all contributions to the Social Security General Treasury, applying the rates in force to the corresponding contribution basis.
Amount of benefit payments
The amount of benefit payments will be determined by applying 70 percent to the base rate, calculated in accordance with the provisions of Article 339 of the revised text of the General Social Security Act.
The base rate of the cessation of activity benefit will be the average of the bases on which contributions have been paid during the 12 continuous months immediately prior to 1 February 2021.
The collaborating mutual insurance company or, where applicable, the Social Marine Institute, will pay the worker, together with the cessation of activity benefit, the amount of the contributions for common contingencies that would have been paid if the self-employed worker had not been carrying out any activity, pursuant to the provisions of Article 329 of Royal Legislative Decree 8/2015, of 30 October, approving the revised text of the General Social Security Act.
Cessation of activity benefit may be compatible with employment if net taxable income from self-employment and income from employment does not exceed 2.2 times the minimum professional wage (SMI). In determining this calculation, income from employment will not exceed 1.25 times the minimum professional wage.
In this case, the amount of benefit for cessation of activity payments will be 50% of the minimum contribution basis.