RIGHT TO THE PROVISION OF CESSATION OF ACTIVITY COMPATIBLE WITH OWN EMPLOYMENT AND EXTENSION OF BENEFITS ALREADY CAUSED UNDER ARTICLE 9 OF ROYAL DECREE-LAW 24/2020, OF JUNE 26, ON SOCIAL MEASURES TO REACTIVATE EMPLOYMENT AND PROTECTION ON SELF-EMPLOYMENT AND COMPETITIVENESS IN THE INDUSTRIAL SECTOR
Fourth additional provision.
1. Self-employed workers who have received upon the entry into force of this rule the benefit for cessation of activity provided for in article 9 of Royal Decree-Law 24/2020, of June 26, on social measures to reactivate employment and protection self-employment and competitiveness in the industrial sector may continue to receive it until January 31, 2021, provided that during the fourth quarter of 2020 they maintain the requirements established for their concession.
2. Access to this extension of the benefit or, where appropriate, the benefit will require proving a reduction in billing during the fourth quarter of 2020 of at least 75 percent in relation to the same period of 2019, as well as not having obtained during the indicated quarter of 2020 net returns higher than 5,818.75 euros.
In order to determine the right to the monthly benefit, the net income of the fourth quarter will be prorated, and cannot exceed 1,939.58 euros per month.
3. This benefit may be received at most until January 31, 2021, provided that the worker has the right to it in the terms set out in article 338 of the revised text of the General Social Security Law. Likewise, they will receive this benefit until January 31, 2021, those self-employed workers who as of October 31 had been receiving the cessation of activity benefit.
As of January 31, 2021, you will only be able to continue receiving this cessation of activity benefit if all the requirements of article 330 of the General Social Security Law are met.
4. The recognition of the benefit will be carried out by the mutual collaborators or the Social Institute of the Navy on a provisional basis with effect from October 1, 2020 if requested before October 15, or with effect from the day after the request in another case, having to be regularized as of March 1, 2021.
5. As of March 1, 2021, the mutual collaborators with Social Security, provided that they have the consent of the interested parties granted in the application, or the Social Institute of the Navy will collect from the Ministry of Finance the tax data of the exercises 2019 and 2020 necessary for the monitoring and control of recognized benefits.
If the mutual collaborators with the Social Security or the Social Institute of the Navy cannot have access to the data available in the tax administrations, the self-employed must contribute to the mutual collaborator within ten days of their request.
Copy of form 303 of self-assessment of the Value Added Tax (VAT), corresponding to the declarations of the fourth quarter of the years 2019 and 2020.
Copy of form 130 corresponding to the self-assessment in installment payment of Personal Income Tax (IRPF) for the second and fourth quarters of the years 2019 and 2020, in order to determine what corresponds to the fourth quarter of those years .
Self-employed workers who pay personal income tax (IRPF) by objective estimate (model 131) must provide the necessary documentation or any other means of proof that serves to prove the income required in this precept.
6. Once the data has been 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 established in this precept, or who do not prove a reduction in billing, will be claimed During the fourth quarter of 2020 of at least 75 percent in relation to the same period of 2019.
The entity competent for the claim will set the date of entry of the amounts claimed that must be made without interest or surcharge.
7. The self-employed worker, during the time he is receiving the benefit, must pay the General Treasury of the Social Security all the contributions applying the current rates to the corresponding contribution base.
The mutual collaborator or, where appropriate, the Social Institute of the Navy, will pay the worker, together with the benefit for termination of activity, the amount of the contributions for common contingencies that would have corresponded to him if the self-employed worker was found without developing activity any, in application of the provisions of article 329 of Royal Legislative Decree 8/2015, of October 30, which approves the revised text of the General Law of Social Security.
8. In the event of definitive cessation of activity prior to December 31, 2020, the limits of the requirements set in this section will be taken proportionally to the time of the duration of the activity, for these purposes the calculation will be made counting in its entirety the month in which the withdrawal occurs in the Social Security scheme in which it was framed.
10. Notwithstanding the provisions of the preceding paragraphs, the provision of cessation of activity may be compatible with work for others, the conditions applicable in this case being the following:
a) Net income from self-employment and income from paid employment may not exceed 2.2 times the minimum interprofessional salary. In determining this computation, income from paid employment shall not exceed 1.25 times the amount of the minimum interprofessional salary.
b) The amount of the benefit will be 50% of the corresponding minimum contribution base depending on the activity.
c) Along with the application, a sworn statement of income received as a result of employed work will be provided, without prejudice to the obligation to present a company certificate and the income statement to the managing entity of the benefit.