Article 14. Extraordinary provision of cessation of activity for seasonal workers.<\/p>\n
1. For the purposes of this precept, seasonal workers are considered self-employed workers whose only work over 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 June to December.<\/p>\n
The self-employed worker will be considered to have developed a single job during the months of June to December 2018 and 2019 provided that, having been registered in a social security scheme as an employed person, this registration does not exceed 120 days a throughout those two years.<\/p>\n
2. The requirements to cause the right to the benefit will be:<\/p>\n
a) Have been registered and listed in the Special Scheme for Self-Employed Workers or in the Special Scheme for Seafarers as a self-employed worker for at least four months in the period from June to December of each of the years 2018 and 2019.<\/p>\n
b) Not having been registered or assimilated to registration as an employee in the corresponding Social Security regime for more than 120 days during the period between June 1, 2018 and July 31, 2020.<\/p>\n
c) Not having developed activity or having been registered or assimilated to registration from March 1 to May 31, 2020.<\/p>\n
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.<\/p>\n
e) Not having obtained during the year 2020 an income that exceeds 23,275 euros.<\/p>\n
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.<\/p>\n
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 Regime of the Social Security of Self-Employed or Self-Employed Workers.<\/p>\n
4. The extraordinary benefit for cessation of activity regulated in this article may begin to accrue with effect from October 1, 2020 and will have a maximum duration of 4 months, provided that the request is submitted within the first fifteen calendar days of October. Otherwise, the effects are set the day after the application is submitted.<\/p>\n
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.<\/p>\n
7. This benefit will be incompatible with work for others and with any Social Security benefit that the beneficiary has received unless it is compatible with the performance of the activity as a self-employed worker. Likewise, it will be incompatible with self-employment and with the receipt of income from the company whose activity has been affected by the closure, when the income received during 2020 exceeds 23,275 euros.<\/p>\n
9. The management of this benefit will correspond to the mutual collaborators with Social Security or the Social Institute of the Navy.<\/p>\n
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 January 2021.<\/p>\n
11. As of March 1, 2021, all the provisional resolutions adopted will be reviewed.<\/p>\n
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:<\/p>\n
Copy of model 390 of the 2020 annual summary VAT declaration.<\/p>\n
Copy of model 130 corresponding to the self-assessment in installment payment of the Personal Income Tax (IRPF) of the year 2020.<\/p>\n
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.<\/p>","protected":false},"excerpt":{"rendered":"