1.Downward progressive exemption in the obligation to contribute during the first three months following the end of the State of Alarm
As of July 1, 2020, the self-employed worker who was receiving on June 30 the extraordinary benefit for cessation of activity provided for in article 17 of Royal Decree-Law 8/2020 of March 17 to face the impact of COVID -19, you will be entitled to an exemption from your Social Security contributions and professional training until September with the following amounts:
- 100% of the contributions corresponding to July
- 50% of the contributions corresponding to August
- 25% of the contributions corresponding to September
The contribution base to be taken into account will be the one that had in each of the months.The exemption will be maintained during the periods in which the self-employed person receives benefits for temporary disability or other subsidies, provided that the obligation to contribute is maintained and will incompatible with the receipt of the benefit for cessation of activity.
2. Transition from the extraordinary cessation of activity associated with covid-19 to the ordinary benefit of cessation for activity: Benefit for cessation of activity from July 1 to September
Legal requirements for access to the service:
- Having received the extraordinary benefit for cessation of activity corresponding to June 30.
- Be affiliated and registered in the Special Scheme for Self-Employed Workers on July 1, 2020 and remain registered while receiving the benefit.
- Have covered the minimum contribution period for cessation of activity.
- Not having reached the ordinary age to qualify for the contributory retirement pension, unless the self-employed person did not have the required contribution period accredited.
- Be up to date with the payment of Social Security contributions.
Additionally, it must be proved that during the third quarter of 2020, no net returns of more than € 5,818.75 have been obtained, after the provisional recognition of the right. This benefit may be received until September 30, 2020. From that date it may continue as long as the withdrawal occurs in the Special Regime and the requirements established for said ordinary benefit are met.
During the time that the self-employed person is receiving the benefit, they must pay the General Treasury of the Social Security all the contributions, applying the current rates to the corresponding contribution base.
To determine the right to the monthly benefit, the net income for the quarter will be prorated, and cannot exceed € 1,939.58 per month.
In the case of the self-employed who has one or more workers in his charge, the fulfillment of all the labor and Social Security obligations that he has assumed must be accredited at the time of requesting the benefit. To do this, they must issue a responsible declaration, which may be required to provide documentation to the mutual collaborators with Social Security or to the managing entity.
In the event of definitive cessation of activity prior to September 30, 2020, the limits of the requirements set will be taken in proportion to the duration of the activity.
If the Managing Entity demonstrates that the requirements for accessing the benefit are not met, it will request the return of the benefit, as well as that of the unpaid contributions; the latter with a surcharge.
3. Extraordinary provision of cessation of activity whose recipients will be seasonal workers
The recipients of this extraordinary benefit are seasonal workers who have been unable to start and carry out their regular activity. This new termination will have a maximum duration of four months, provided that the request is submitted from July 1 to 15, otherwise the time will count from the day after the request.
Requirements to cause the right to the benefit:
- Have been registered and listed in the Special Scheme for Self-Employed Workers or in the Special Scheme for Sea Workers as a self-employed worker for at least five months in the period between March and October, of each of the years 2018 and 2019 .
- Not having been registered or assimilated to registration during the period between March 1, 2018 and March 1, 2020 in the corresponding Social Security regime as an employee for more than 120 days.
- Not having developed activity or having been registered or assimilated to registration during the months of March to June 2020.
- Not having received any benefit from the Social Security system during the months of January to June 2020, unless it was compatible with the exercise of an activity as a self-employed worker.
- Not having obtained during the year 2020 an income that exceeds 23,275 euros.
- Be up to date with the payment of Social Security contributions. However, if this requirement is not met, the managing body will invite the self-employed worker to pay, so that within the non-extendable period of thirty calendar days, he enters the due fees. The regularization of the overdraft will produce full effects for the acquisition of the right to protection.
The amount of the benefit will be equivalent to 70 percent of the minimum contribution base that corresponds to the activity carried out in the Special Regime of Social Security for Self-Employed or Self-Employed Workers or, where appropriate, in the Special Regime of the Social Security of Workers of the Sea During the receipt of the benefit there will be no obligation to contribute, the worker remaining in a situation of registration or assimilated to registration in the corresponding Social Security regime.
This benefit will be incompatible with working for others and with any Social Security benefit that the beneficiary has received unless it is compatible with the performance of the activity as a self-employed worker. Likewise, it will be incompatible with self-employment when the income received during 2020 exceeds 23,275 euros.
In reference to the possibility that the income exceeds the limit of 23,275 euros set for 2020, the self-employed who has requested the payment of the benefit may resign at any time before August 31, 2020, the resignation taking effect the following month to your communication; or return the benefit on its own initiative, without having to wait for the claim of the mutual collaborator with Social Security or the managing entity, when it considers that the income that it can receive for the exercise of the activity during the time that may cause the right they will exceed the established thresholds with the corresponding loss of the right to the benefit.
This benefit does not include exemption from the fee (as was the case until June 30 with the extraordinary cessation of activity). However, during the receipt of the benefit, it will not be mandatory to contribute, remaining the self-employed worker in a registered situation.