ROYAL DECREE-LAW 11/2021, OF MAY 27, ON URGENT MEASURES FOR THE DEFENSE OF EMPLOYMENT, ECONOMIC REACTIVATION AND THE PROTECTION OF SELF-EMPLOYED WORKERS
MEASURES FOR THE PROTECTION OF SELF-EMPLOYED WORKERS
Article 5. Exemption in the contribution in favor of self-employed workers who have received some form of benefit due to cessation of activity under the provisions of Royal Decree-Law 2/2021, of January 26, on the reinforcement and consolidation of measures in defense of employment.
1. As of June 1, 2021, self-employed workers included in the Special Scheme of Social Security for Self-Employed or Self-Employed Workers, or in the Special Scheme of Social Security for Seaworkers, Those who were registered in these regimes and were receiving on May 31 any of the benefits for cessation of activity provided for in articles 6 and 7 of Royal Decree-Law 2/2021, of January 26, will have the right to an exemption from their Social Security contributions and professional training with the following amounts:
a) 90% of the contributions corresponding to the month of June.
b) 75% of the contributions corresponding to the month of July.
c) 50% of the contributions corresponding to the month of August.
d) 25% of the contributions corresponding to the month of September.
For these benefits to be applicable in the contribution, self-employed workers must maintain registration in the corresponding special Social Security regime until September 30, 2021.
2. The contribution base, for the purposes of determining the exemption, will be the contribution base for which the self-employed worker had been contributing before accessing the benefit for cessation of activity.
3. The perception of the benefit for cessation of activity in any of its modalities will be incompatible with the exemption in the contribution established in this precept.