NEW MEASURES FOR THE SELF-EMPLOYEDadmin
Following is a summary of the main measures for the self-employed established in Royal Decree-Law 24/2020 of June 26, on social measures to reactivate employment and protect self-employment and competitiveness in the industrial sector
1. AN EXEMPTION IS ESTABLISHED IN FAVOR OF SELF-EMPLOYED PEOPLE WHO HAVE PERCEIVED THE EXTRAORDINARY BENEFIT OF CESSATION OF ACTIVITY DURING THE STATE OF ALARM (Article 8)
As of July 1, 2020, the self-employed included in the Special Regime of Social Security for Self-Employed or Self-Employed Workers (RETA), or in the Special Regime of Social Security for Sea Workers (RETMAR) that were registered and were receiving on June 30 the extraordinary benefit for cessation of activity, they will be entitled to an exemption from their contributions to Social Security and professional training from:
• 100% in July;
• 50% in August;
• 25% in September.
Must take into account:
– That will be determined based on the contribution base that was held in each of the indicated months.
– It will be maintained during the periods in which workers receive temporary disability benefits or any other subsidies as long as the obligation to contribute remains.
– It will be incompatible with the perception of the benefit for cessation of activity.
Summarizing, if they were entitled to a benefit they will have a reduction in the self-employed quota in July, August and September.
You do not receive money but you are gradually exonerated from paying the autonomous fee.
This is automatic, they don’t have to do anything
2. THE POSSIBILITY OF COMPATIBILIZING THE PROVISION OF CESSATION OF ACTIVITY PROVIDED FOR IN THE LGSS WITH OWN WORK IS PROVIDED (Article 9).
It consists of the possibility of requesting the benefit for cessation of activity contemplated in article 327 of the LGSS, for which the following requirements must be met:
– Be affiliated and registered in the RETA or in the RETMAR.
– To have been quoted for cessation of activity for a minimum period of 12 continuous months and immediately prior to cessation.
– Not having reached the ordinary age to qualify for the contributory retirement pension, unless the required contribution period has not been accredited.
– Be up-to-date in the payment of contributions to Social Security. However, if this requirement is not met on the date of cessation of activity, the managing body will invite the self-employed worker to pay the non-deferrable fees within the 30-calendar-day period, producing the regularization of the full effects uncovered for the acquisition of the right to protection.
– Accredit a reduction in turnover during the third quarter of the year 2020 of at least 75% in relation to the same period of the year 2019, as well as not having obtained during that third quarter of 2020 a net return of more than 5,818.75 euros .
To determine the right to the monthly benefit, the net income for the quarter will be prorated, not exceeding 1,939.58 euros per month.
• The duration of this benefit will last a maximum until September 30, 2020, after which time it will only be possible to continue receiving if all the requirements of article 330 of the LGSS are met.
• The benefit will be recognized on a provisional basis by the mutual companies or the Social Institute of the Navy (ISM), it will take effect on July 1, 2020 if requested before July 15, or, in another case, from the day after the request, which must be regularized as of January 31, 2021.
• As of October 21, 2020 and February 1, 2021, the Social Institute of the Navy (ISM) or mutual companies, provided that they have the consent of the interested parties granted in the application, will collect the data from the Ministry of Finance tax for the 2019 and 2020 financial years necessary for the monitoring and control of recognized benefits, although the self-employed will be responsible for the contribution of data that is accurate in the event that the mutual or ISM could not access them.
Once the data is verified by the collaborating entity or competent manager for the recognition of the benefit, the benefits received by those self-employed workers who exceed the income limits or who do not prove the reduction in the required billing will be claimed (without interest or surcharge). to generate the right, setting the date for entry.
If the term established in the resolution that is passed without payment of the benefits elapses, the TGSS will proceed with its claim, with the surcharges and interest that proceed.
The self-employed worker, during the time he is receiving the benefit, must enter in the TGSS all the contributions applying the current rates to the corresponding contribution base.
For its part, the mutual or, where appropriate, the ISM, will pay the worker together.
In summary: if you estimate that in the third quarter of the year 2020 you will have a reduction of 75% of your income compared to the third quarter of the year 2019, you are entitled to the benefit and you must tell us that you want us to request the benefit.
The self-employed must continue to pay but they pay him a benefit.
If you apply for the benefit and then it turns out that you do not meet the reduction, you must return the benefit.
If you want us to apply for this new help for self employ because you think you will have a reduction of 75% from last year you should notify us