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Measures approved for the protection of self-employed workers by Royal Decree-Law 2/2021, of 26 January, as regards to the reinforcement and consolidation of social measures in defence of employment

5) Extension of the extraordinary benefit for the self-employed (Second Transitional Provision RD Law 2/2021)

Extension of the extraordinary cessation of activity benefit for self-employed workers affected by a temporary suspension of all activity as a result of a decision by the competent authority as a measure to contain the spread of the COVID-19 virus, as provided for in Article 13.1 of Royal Decree-Law 30/2020 of 29 September on social measures in defence of employment (Second Transitional Provision RD Law 2/2021 of 26 January).


Characteristics

Self-employed workers who on 31 January 2021 were receiving the extraordinary activity cessation benefit for self-employed workers affected by a temporary suspension of all activity, as a result of a decision by the competent authority, as a measure to contain the spread of the COVID-19 virus referred to in Article 13.1 of Royal Decree Law 30/2020, of 29 September, may continue to receive it with the same requirements and conditions, during the time that the activity remains suspended and until the last day of the month in which it is agreed to lift the measures or 31 May 2021 if the latter date is earlier.



4) Extraordinary severance benefit due to cessation of activity for seasonal workers (Art. 8 RD Law 2/2021 of 26 January).

4) Extraordinary severance benefit due to cessation of activity for seasonal workers (Art. 8 RD Law 2/2021 of 26 January).


Characteristics

  • Seasonal workers are considered to be self-employed workers whose only work during 2018 and 2019 was carried out in the Special Scheme for Self-Employed Workers or in the Special Scheme for Sea Workers for a minimum of four months and a maximum of six months in each of the years.
  • The self-employed worker shall be considered to have carried out only one job in 2018 and 2019 provided that, if they have been registered in a social security scheme as an employee, this registration does not exceed 120 days during those years.
  • 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


A) To have been registered and paid contributions to the Special Scheme for Self-Employed Workers or the Special Scheme for Sea Workers as a self-employed worker for a minimum of four months and a maximum of six months in each of the years 2018 and 2019, provided that this time frame covers a minimum of two months in the first half of the year.
b) Not to have been registered or assimilated to registration as an employee in the corresponding Social Security scheme for more than 60 days during the first half of the year 2021.
c) Not to obtain during the first half of the year 2021 a net taxable income exceeding 6,650 euros.
F) To be up to date with Social Security contribution payments. However, if this requirement is not met, the managing body will invite the self-employed person to pay the fees due within a non-renewable period of 30 calendar days. The regularisation of the overdraft will produce full effects for the acquisition of the right to protection.


Amount

  • The amount of the benefit shall be equivalent to 70 percent of the minimum contribution base corresponding to the activity carried out in the Special Social Security Scheme for Self-Employed Workers or, where applicable, in the Special Social Security Scheme for Sea Workers.


Contribution

  • While receiving the benefit, there will be no obligation to pay contributions, and the worker will remain in a situation of being registered or assimilated to registration in the corresponding Social Security scheme.
  • Contributions for which there is no obligation to pay contributions shall be borne by the entities whose budgets cover the corresponding benefit.


Application period. Acquisition of a right to benefits and duration


The regulated severance benefit may start to accrue with effect from 1 February 2021 and will last for a maximum of 4 months, provided that the application is submitted within the first 21 calendar days of February. Otherwise, it shall take effect on the day following the date of submission of the application and its duration may not exceed 31 May 2021.


Incompatibilities


This benefit shall be incompatible with work as an employee and with any Social Security benefit that the beneficiary has been receiving, unless it is compatible with the performance of the activity as a self-employed person. It will also be incompatible with self-employment and with the receipt of income from the company whose activity has been affected by the closure, when the income received in the first half of the year 2021 exceeds 6,650 euros.
With regard to self-employed workers included in the Special Scheme for Sea Workers, the cessation of activity allowance shall also be incompatible with the receipt of benefits for the standstill of the fleet.

3) Entitlement to cessation of activity benefit compatible with self-employment (Art. 7 RD- Law 2/2021 of 26 January).

3) Entitlement to cessation of activity  benefit compatible with self-employment (Art. 7  RD- Law  2/2021 of 26 January)


Characteristics


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.


Requirements

  • 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.


Duration


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.

2) Extra-ordinary benefit for self-employed workers who are not entitled to ordinary severance benefit (Art. 6 Royal Decree-Law 2/2021).

Extraordinary severance benefit due to cessation of activity for self-employed workers who are not entitled to the ordinary severance benefit provided for in article 7 of Royal Decree-Law 2/2021 or to the severance benefit regulated in articles 327 and following of the revised text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of 30 October (Art. 6 Royal Decree-Law 2/2021, of 26 January).


Characteristics

  • Self-employed workers who are not entitled to the ordinary severance benefit provided for in Article 7 of Royal Decree-Law 2/2021 or to the severance benefit regulated in Articles 327 et seq. of the revised text of the General Social Security Act.
  • As of 1 February 2021, 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 as of 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.
2. Not being entitled to the severance benefit regulated in Article 7  of Royal Decree-Law 2/2021 of this regulation or to the severance benefit regulated in Articles 327 and following the revised text of the General Social Security Act, approved by Royal Legislative Decree 8/2015, of 30 October.
3. Not having a net taxable income from self-employed activity in the first half of 2021 of more than 6,650 euros.
4. To prove that the taxable income from self-employed activity for the first half of 2021 is lower than in the first quarter of 2020.
For the calculating of the reduction in revenue, the period in discharge in the first quarter of 2020 will be taken into account and compared with the proportionate share of revenue in the first half of the year in the same proportion.


Amount


  • General: 50% Minimum contribution base.
  • 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 base.


Contribution


  • While receiving the benefit, the self-employed worker will remain registered in the corresponding special scheme 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 shall be considered as having been paid and the contributions corresponding to this period shall be assumed by the entities whose budgets cover the corresponding benefit.
  • The contribution base applicable during the entire period of receipt of this special benefit shall in any case be the one established at the time when the benefit is 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.


Application period. Acquisition of a right to benefits and duration


This special severance benefit may start to accrue with effect from 1 February 2021 and will last for a maximum of 4 months, always provided that the application is submitted within the first 21 calendar days of February. 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 May 2021.


Incompatibilities

  • Receipt of the benefit is incompatible with receipt of remuneration for work as an employed person, unless the income from work as an employed person is less than 1.25 times the amount of the SMl;
  • With the performance of another activity on a self-employed basis;
  • With the receipt of income from the company whose activity has been affected by the closure;
  • With the receipt of a Social Security benefit except for that which the beneficiary was receiving as it was compatible with the performance of the activity they were carrying out.
  • With regard to self-employed workers included in the Special Scheme for Sea Workers, the benefit for cessation of activity will also be incompatible with aid for the standstill of the fleet.


Expiry


Entitlement to this benefit will be ended if, while receiving this benefit, the requirements for entitlement to the cessation of activity benefit referred to in article xx 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.


1) Extraordinary cessation of activ benefit for self-employed workers affected by temporary suspension (Art. 5 Royal Decree-Law 2/2021)

1) Extraordinary cessation of activity benefit for self-employed workers affected by a temporary suspension of all activity as a result of a decision by the competent authority as a measure to contain the spread of the COVID-19 virus.  (Art. 5 Royal Decree-Law 2/2021, of 26 January).


Characteristics

  • Resolution adopted by the competent authority to suspend the activity as a measure to contain the spread of the COVID-19 virus.
  • As of 1 February 2021.
  • Cooperative worker-members who have opted to register as self-employed workers in the corresponding special scheme will also be entitled to this special benefit, provided that they meet the requirements set out in this section.

Requirements

a) Be affiliated and registered in RETA or, where appropriate, in RETAMAR,  before 1 January 2021.
b) Be up to date with Social Security contribution payments.

Amount

  • General: 50% Minimum contribution basis.
  • Members of a large family, if the only income of the family unit or similar comes from the suspended activity: 50% Minimum contribution basis plus 20% of that amount.
  • Persons living together at the same address, united by a family relationship or similar 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, the provision for large families does not apply.

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. Exemption from payment of contributions will run from the first day of the month in which the closure measure is adopted until the last day of the month following the month in which the measure is lifted, or until 31 May 2021, whichever is the earlier.
  • 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 applicable to the contribution deductions to which the worker who is the beneficiary of this benefit  may be entitled will not change due to receipt of this benefit.

Application period. Acquisition of the right and duration

Recognition may be requested within the first 21 days following the entry into force of the agreement or resolution to close the activity.

Entitlement to the benefit will commence on the day following the adoption of the measure to close the activity by the competent authority and will end on the last day of the month in which it is agreed to lift the measure or on 31 May 2021, whichever is earlier.

If the application is submitted after the deadline, entitlement to the benefit will start on the date of application. In such cases, the worker will be exempt from the obligation to pay contributions from the first day of the month in which the benefit is claimed.

Incompatibilities

  • Receipt of the benefit is incompatible with receipt of remuneration for work as an employed person, unless income from work as an employed person is less than 1.25 times the minimum professional wage;
  • With another self-employed activity;
  • With the receipt of income from the company whose activity has been affected by the closure;
  • With the receipt of a Social Security benefit except that which the beneficiary was receiving because it was compatible with their activity.
  • With regard to self-employed workers included in the Special Scheme for Sea Workers, the cessation of activity allowance will also be incompatible with benefits for the standstill of the fleet.
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