SELF-EMPLOYED: BENEFIT DUE TO CESSATION OF ACTIVITY
The Royal Decree-Law 8/2020, of March 17, of extraordinary urgent measures to face the economic and social impact of COVID-19 (RDL), foresees in its Article 17 the extraordinary benefit for cessation of activity for those affected by the declaration of a state of alarm for the management of the health crisis situation caused by COVID-19, in order to protect the temporary cessation or decrease of the activity caused by an inadvertent situation in any case.
This feature extraordinary extends to all self-employed, yes whether or not they are protected for the benefitof cessation of activity foreseen in the Law General Social Security (LGSS), provided they meet the conditions and requirements set forth in its regulation, thereby trying to protect the entire collective in view of the exceptional situation agreed for the protection of all the citizens.
With the object of avoid doubts that the application of article 17 of the aforementioned RDL could arouse, the Directorate General for the Organization of Social Security he has adopted on Criterion 5/2020, of March 20, whose tenor is the following:
One. Subjective scope of application:
The field subjective application of the RDL corresponds to that provided for in the Article 305 of the LGSS, causing the right to this extraordinary benefit, regardless whether they have contributed or not due to the contingency of cessation of activity. THIS IS APPLIES TO WORKERS OF THE SELF-EMPLOYED REGIME.
Two. Requirements:
The requirements established in article 17.1 of the RDL to access the right to extraordinary benefit for cessation of activity that is regulated in this article, both for self-employed workers own or self-employed whose activities are suspended, as for the workers whose billing in the month prior to the request for the benefit is reduced by at least 75% in relation to the average of billing from the previous semester, as a consequence of the provisions of the Royal Decree 463/2020, of March 14, declaring the status of alarm, are as follows:
- Be affiliated and registered, on the date of the declaration of the state of alarm, in the Special Regime of the Social Security of the Workers by Self-Employed or Self-Employed (RETA) or, where appropriate, in the Special Regime of the Social Security for Sea Workers (RETMAR).
- On the assumption that your activity is not directly suspended by virtue of the provisions of the Royal Decree 463/2020, certify the reduction of its billing in, at less, 75%, in relation to the one made in the previous semester.
- Be up to date in the payment of dues to Social Security. However, if on the date of the suspension of activity or reduction of billing is not If this requirement is fulfilled, the managing body will invite the worker to pay autonomous so that within the non-extendable period of 30 calendar days fees due. The regularization of the overdraft will produce full effects for the acquisition of the right to protection.
These Requirements need to delimit the following extremes:
1. Royal Decree 463/2020, by which the state of alarm is declared, in accordance with what is indicated in its third final provision, entered into force at the time of its publication in the "Official State Gazette", March 14, 2020, so this is the date to which the requirement of letter a) of article 17.1 of the RDL refers.
By so much, the Applicant, as of March 14, should be affiliated and registered in the RETA or, in your case, in the RETMAR.
2. The reduction of turnover in the calendar month prior to the request it must be at least 75%, to tenor of what is indicated in article 17.1, in relation to the average carried out in the calendar semester prior to the declaration of the state of alarm, which must be accredited in the terms established in section three.
When the self-employed worker has not been registered for the 6 calendar months required to prove the reduction in income, the valuation will be carried out taking into account the period of activity.
3. The deadline to request the benefit It is 1 month from the entry into force; therefore, ends on April 14, without prejudice that if the extension of the state of alarm was agreed by the Government can modify the measures adopted, in accordance with the provisions of the tenth final provision of the RDL, which establishes that "the measures provided for in this royal decree-law will remain in force during the period of one month from its entry into force, without prejudice to the fact that, After evaluating the situation, its duration can be extended for the Government by royal decree-law.
Three. Documentation:
The Accreditation of the reduction in billing will be done through the provision of accounting information that justifies it, which can be done at Through the copy of the record book of invoices issued and received; of the journal of income and expenses; of the sales and income record book; or of the purchase and expense book.
Those self-employed workers who are not required to keep the books that prove the volume of exercise, shall credit the reduction at least 75% required by any means of proof admitted in law.
All application must be accompanied by an affidavit in which it is stated that meet all the requirements to be entitled to this benefit.
THE PROCESSING / APPLICATION HAS TO POSE BEFORE THE MUTUAL OF EACH SELF-EMPLOYED
Four. Amount of the benefit:
When in the case of self-employed workers who have the deficiency to cause the right to the benefit for cessation of activity provided for in the LGSS, the amount of the The benefit will be determined by applying 70% to the regulatory base, calculated from in accordance with the provisions of the article 339 of the LGSS.
When The minimum contribution period is not credited to qualify for the benefit, the amount of the benefit will be equivalent to 70% of the base minimum contribution of the activity carried out by the self-employed worker in the RETA or, where appropriate, in the RETMAR.
Regardless whether or not the self-employed person meets the minimum contribution period, the The amount of the benefit will always be subject to the limits of the Article 339.2 of the LGSS.
Five. Registration and quotation:
During the period of receipt of the benefit extraordinary due to cessation of exercise the self-employed worker who suspends the activity will not be obliged to process the short. Yes the cause of the right to the benefit is the reduction of the turnover in the month prior to which the benefit is requested by 75% in relation to the one carried out in the previous semester, shall remain, in any case, high in the corresponding regime of Social Security.
During the period of receipt of this benefit there will be no obligation to contribute.
Respect of The fees already entered and can be entered, including, in your case, only surcharges, default interest and costs that have been paid or can be paid, and overlap with any of the days of the period for which they are entitled to the provision of an exceptional nature, will be returned at the request of the interested. its request should be formulated together with the request for the exceptional benefit, and must be accompanied to such an effect the documents proving your payment and without it being able to be requested once deadline expired. Yes The one who was entitled to the refund was a debtor of Social Security for quotas corresponding to other periods or for other system resources, the Credit for the refund will be applied to the payment of outstanding debts with that in the way that legally proceeds.
Elapsed the temporary effects of these measures, the benefits in the quotation that in your case I know come enjoying previously to the granting of this benefit.
Six. Duration:
The Extraordinary benefit for cessation of activity will have a duration of 1 month, extending, where appropriate, until the last day of the month in which the state of alarm, in the event that it is extended and lasts more than a month, provided that the requirements for your concession.
Seven. Benefits of your concession:
The The granting of this benefit will not reduce the benefit periods for termination of activity to which the beneficiary may be entitled in the future.
The weather during the one receiving the extraordinary benefit for cessation of activity is understood as listed for both common contingencies and contingencies professionals, as well as by cessation of activity for those who came doing it at the time of requesting the benefit.
Eight. Incompatibilities:
Do not the right to this benefit will be self-employed that they came perceiving a benefit or have the right to another benefit of the Social Security System, whether you perceive it or not.
Nine. Concurrence with the proceedings of suspension of contracts and reduction of day by reason of being linked to COVID-19:
When concur the processing of the procedure referred to in this Criterion with the procedures for suspension of contracts and reduction of working hours linked to COVID-19, the worker self-employed at the time of submitting the request for the exceptional benefit You must attach a copy of the start of the actions aimed at its processing.