2. Extraordinary benefit for freelancers who cannot access the special ordinary benefit (article 7), that is, freelancers at a flat rate (who have not been contributing due to cessation of activity) or who have been registered for less than 12 months. (Article 6 of RD-L 2/2021, of January 26)
As of February 1, 2021, those self-employed workers who have not contributed for 12 months due to the contingency of cessation of activity and who have registered before April 1, 2020, may access an extraordinary benefit.
A) What requirements do I have to meet?
- Be affiliated and registered in RETA before April 1, 2020.
- Be up to date in the payment of Social Security contributions. However, if this requirement is not met on the date of suspension of the activity, the managing body will invite the self-employed worker to pay so that, within the non-extendable period of thirty calendar days, he may enter the due fees.
- Not having taxable net income from self-employment in the first half of 2021 greater than € 6,650.
- Anticipate that in the first semester of 2021 you will have taxable income from self-employment activity lower than those you had in the first quarter of 2020.
* To calculate the reduction in income, the period of registration in the first quarter of 2020 will be taken into account and it will be compared with the proportional part of the income that you have had in the first semester of 2021 in the same proportion.
B) What amount will I receive? Will I have to pay the freelance fee?
- The amount will be 50% of the minimum base.
o The amount will be 40% of the minimum base in the event that people with family ties or similar coexist in the same address where two or more members are entitled to this benefit.
– They will be exempt from paying the self-employed fee
C) With what is this benefit incompatible?
- With the receipt of a remuneration for the development of an employed job. Unless the income received from this work is less than the 1.25 SMI.
- With the development of another activity on their own.
- With the receipt of income from the company whose activity has been affected by the closure.
- 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 and when do I request it? How long does it last?
- Before your mutual collaborator with social security.
- If you request it between the day February 1 and 21, 2021, you will receive it from February 1 and for 4 months.
- If you request it after February 21, you will receive it from the day following the date on which you submitted the request and its duration may not exceed May 31, 2021.
* Once the benefit is exhausted, and from the following month, the self-employed person will be forced to contribute for the contingency of cessation of activity.
3. Provision of termination of activity compatible with self-employment and activity. (Article 7 of RD-L 2/2021, of January 26)
As of February 1, 2021, self-employed workers will be able to request this benefit.
A) What requirements do I have to meet to request the extension?
- Be affiliated and registered in the Special Scheme for Self-Employed or Self-Employed Workers or in the Special Scheme for Sea Workers, if applicable.
- Have continuously contributed for cessation of activity for at least 12 months immediately preceding.
- Not having reached the ordinary retirement age or having done so, not meeting 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 first semester 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 second semester of 2019, as well as not having obtained during the first semester of 2021 taxable computable net income higher than 7,980 euros.
* For the calculation of the income reduction, the registration period in the second semester of 2019 will be taken into account and will be compared with the proportional part of the income obtained in the first semester of 2021 in the same proportion.
B) How and when do I request it? How long does it last?
- Before your mutual collaborator with social security.
- If you request it between the day February 1 and 21, 2021, you will receive it from February 1 and for 4 months.
- If you request it after February 21, you will receive it from the day following the date on which you submit the request and its duration may not exceed May 31, 2021.
C) How much will the benefit be and what will happen to the self-employed quota?
- The benefit will be 70% of the regulatory base.
- 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.
- The mutual will pay the self-employed worker together with the amount of the benefit the amount of the contributions for common contingencies.
D) What documentation do I have to provide?
- You have to fill in the application form that each mutual makes available in which you can authorize the mutual to consult the Ministry of Finance for tax data.
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 April 30, 2021.
o Return the benefit on its own initiative when it considers that the income received during the first half of 2021 will exceed the indicated thresholds.