ROYAL DECREE-LAW 18/2021, OF SEPTEMBER 28, ON URGENT MEASURES FOR THE PROTECTION OF EMPLOYMENT, ECONOMIC RECOVERY AND THE IMPROVEMENT OF THE LABOR MARKET
Benefit for cessation of activity compatible with self-employment.
As of October 1, 2021, the self-employed who as of September 30, 2021 were receiving the benefit for cessation of activity compatible with self-employment regulated in article 7 of Royal Decree-Law 11/2021, of May 27 and the benefit periods had not been exhausted, they will be able to continue receiving it until February 28, 2022.
Likewise, those self-employed who had not requested the above benefits and had a benefit period as of June, may request this help provided they meet the requirements indicated below.
A) What requirements do I have to meet?
- Be affiliated and registered in RETA.
- Not having exhausted the benefit periods: the benefit time to which you are entitled depends on the time that the self-employed person has been contributing for cessation of activity, as indicated in the following table, in accordance with article 338.1 of the LGSS.
- Not having reached the ordinary retirement age or having done so, not complying with the rest of the requirements to be able to access it.
- Be up to date with payment with Social Security. However, if on the date of cessation of activity this requirement is not met, the managing body will invite the self-employed worker to pay so that within the non-extendable period of thirty calendar days, he enters the due fees.
– Accredit in the third and fourth quarter of 2021 a reduction in taxable income from self-employment activity of more than 50% of the taxable income from self-employment activity in the third and fourth quarter of 2019, as well as such as not having obtained during the third and fourth quarters of 2021 taxable computable net returns higher than 8,070 euros.
B) How and when do I request it? How long does it last?
- If you request it between October 1 and October 21, 2021, you will receive it from October 1.
C) With what is this benefit incompatible?
- With the receipt of a remuneration for the development of an employed job. Unless the income received for this work is less than 1.25 of the SMI.
- The tax computable net income from self-employment and income from work for others may not exceed 2.2 times the minimum interprofessional salary4
- With the receipt of a Social Security benefit, except for the one that the beneficiary was receiving because it is compatible with the performance of the activity that he / she developed.
D) How much will the benefit be and what will happen to the self-employed quota?
- The benefit will be 70% of the regulatory base.
- The benefit will be 50% of the minimum contribution base that corresponds depending on the activity, for the self-employed who are in multiple activities, in accordance with the incompatibilities of the previous section.
- During the time that the self-employed person is receiving this benefit, the totality of their contributions must be paid to the General Treasury of the Social Security.
E) What happens if it is anticipated that a 50% drop in income will not be maintained?
Self-employed workers who request this benefit may:
o Give it up at any time before January 31, 2022.
o To return the benefit on its own initiative when it considers that the taxable computable net income received during the third and fourth quarters of 2021 will exceed the indicated thresholds.