Extraordinary benefit of cessation of activity for seasonal workers


1. For the purposes of this provision, seasonal workers are those self-employed workers whose sole job during the last two years has been carried out in the Special Regime for Self-Employed Workers or in the Special Regime for Sea Workers during the months of March to October and have remained registered in the aforementioned regimes as self-employed workers for at least five months a year during that period.

For these purposes, the worker will be considered to have carried out his / her only job during the months of March to October, provided that the discharge as a self-employed worker does not exceed 120 days throughout the years 2018 and 2019.

2. They will be requirements To cause entitlement to the benefit:

a) Having been registered.
b) Not having been registered or assimilated to discharge during the period between March 1, 2018 and March 1, 2020 in the corresponding Social Security system as an employee for more than 120 days.
c) Not having carried out activity or having been registered or assimilated at discharge during the months of March to June 2020.
d) Not having received any benefit from the Social Security system during the months of January to June 2020, unless it was compatible with the exercise of an activity as a self-employed worker.
e) Not having obtained during the year 2020 an income that exceeds 23,275 euros.
f) Be up to date in the payment of contributions to Social Security. However, if this requirement is not fulfilled, the managing body will invite the self-employed worker to pay, within the non-extendable period of thirty calendar days, the due contributions. The regularization of the overdraft will produce full effects for the acquisition of the right to protection.

3. The amount of the benefit regulated in this article will be equivalent to 70 percent of the minimum contribution base that corresponds to the activity carried out in the Special Social Security Regime.

4. The extraordinary benefit for cessation of activity regulated in this article may begin to accrue with effect from June 1, 2020 and will have a maximum duration of 4 months, provided that the request is submitted within the first fifteen calendar days of July. Otherwise, the effects are fixed the day after the presentation of the request.

5. During the receipt of the benefit there will be no obligation to contribute, the worker remaining in a situation of registration or assimilated to registration in the corresponding Social Security system.

7. This benefit will be incompatible with work for others.

9. The management of this benefit will correspond to the mutual collaborators with Social Security or the Social Institute of the Navy.

10. The recognition of the provision regulated in this article may be requested at any time during the period between the entry into force of the rule and the month of October 2020.

11. As of January 31, 2021, all provisional resolutions adopted will be reviewed.

a) For this, the mutual collaborators with Social Security, provided that they have the consent of the interested parties, or the Social Institute of the Navy, obtain from the Ministry of Finance the tax data corresponding to the second semester of the year 2020 of the self-employed workers.

If the mutual collaborators with the Social Security or the Social Institute of the Navy could not have access to the data in the tax administrations, the self-employed workers must provide the collaborating mutual:

Copy of model 390 of the 2020 annual summary VAT declaration.

Copy of the model 130 corresponding to the self-assessment in fractional payment of the Personal Income Tax (IRPF) of the fourth quarters of the year 2020.

Self-employed workers who are taxed on Personal Income Tax (IRPF) by objective estimate (form 131) must provide the necessary documentation to prove the income required in this provision.

b) In the event that it appears that the interested party does not have the right to the benefit, the procedures for claiming the amounts unduly received will begin.

For this, the entity competent for the recognition of the benefit will issue a resolution setting the amount of the amount to be reimbursed, which must be made without interest or surcharge within the term determined in the resolution.

12. The self-employed worker who has requested the payment of the benefit regulated in this article may: Renounce it at any time before August 31, 2020, with the resignation taking effect the month following its communication.

To return on their own initiative the benefit for cessation of activity, without the need to wait for the claim of the mutual collaborator with Social Security or the managing entity, when it considers that the income it may receive for the exercise of the activity during the time that can cause the right to it will exceed the thresholds established in section 2.e) with the corresponding loss of the right to the benefit.