28-03-2022

CESSATION OF SELF-EMPLOYED ACTIVITY (UNEMPLOYMENT)

The self-employed ceased activity , the benefit ended on 06/30/2020.

With RDL 24/2020 published on 06/27/2020, whoever continues to receive it, must make a new request between July 1 and 15 for it to take effect on July 1. The Mutuals are still preparing the new applications.

1. Extension of the cessation of activity

06-07-2020

CESSATION OF SELF-EMPLOYED ACTIVITY (UNEMPLOYMENT)

The self-employed ceased activity , the benefit ended on 06/30/2020.

1. Extension of the cessation of activity

There are three novelties that will regulate the cessation of activity from July 1 to September 30. The Ministry of Inclusion and Social Security has published this explanatory table that we explain below.

1.1 New bonuses for the payment of quotas the quotas of self-employed with cessation of activity

Those self-employed workers who have been beneficiaries of the benefit for cessation of activity until June 30 compatible with the exemption from the Social Security fee may benefit from the bonus of 100% of the fee for the month of July, at 50 % in the month of August and 25% in the month of September . However, these discounts are not compatible with the payment of the benefit for cessation of activity in the same period of time.

An important novelty in the field of contribution reductions is that they are compatible with benefits for temporary disability or any other subsidies as long as the obligation to contribute is maintained.

1.2 Which self-employed workers who have ceased their activity today will maintain the benefit tomorrow

In the same way that the vast majority of the self-employed with cessation of activity until June 30 will be able to take advantage of the bonuses of the quotas, those who prove a drop in income of 75% in the months of July, August and September 2020 compared to the same period in 2019 will continue to receive a benefit for cessation of activity provided they meet the following requirements:

Not having obtained during the third quarter of 2020 net returns of more than 5,818.75 euros .
Be affiliated and registered in the Special Scheme for Self-Employed Workers ( RETA ) or Self-Employed or in the Special Scheme for Sea Workers, where applicable.
Have covered the minimum contribution period for cessation of activity of at least 12 months. If we do not abide by this condition, those self-employed who were not registered as self-employed in July, August and September of last year would be left out of this benefit.
Not having reached the ordinary age to be entitled to the contributory retirement pension, unless the self-employed worker did not have the contribution period required for it
Be up to date in the payment of Social Security contributions . If they are not, the payment will be invited to the self-employed worker so that, within a non-extendable period of thirty calendar days, they pay the dues and thus regularize their situation with Social Security.

Application and verification of the benefit for cessation of activity

It will not be necessary to wait for the end of the quarter to request the benefit, but it can be done in advance and the pertinent accreditations can be made once the end of September. For the pertinent verifications, the mutual collaborators will collect the fiscal information from the Treasury of the beneficiary, prior consent in the request for cessation of activity. If they do not obtain it, they may also petition the self-employed:

Copy of form 303 of self-assessment of VAT for the second and third quarters of the years 2019 and 2020 .
Copy of form 130 corresponding to the self-assessment in installment payment of personal income tax for the second and third quarters of the years 2019 and 2020 in order to determine what corresponds to the third and fourth quarters of those years.
Self-employed workers who are taxed by modules (model 131) must provide the necessary documentation or any other means of proof that serves to prove the required income.

The request for the benefit that begins on July 1 must be made at the managing entity, that is, the mutual collaborator, before July 15 so that it takes effect from that date . The recognition of the benefit requested after July 15 will take effect from the day following the date of request.

Compatibility of the benefit with the development of the economic activity

The Ministry of Inclusion and Social Security points out that the benefit, whose amount is 70% of the regulatory base and supposes the exoneration of fees for common contingencies, is compatible with the development of self-employment economic activity .