INFORMATIVE CIRCULAR Support measures for self-employed workers

The Real Decreto-ley 2/2021 de refuerzo y consolidación de medidas sociales en defensa del empleo (BOE 27-01-2021) establece medidas de apoyo a los trabajadores autónomos, en el ámbito de la Seguridad Social:

  • A partir del 1 de febrero de 2021 y mientras no se lleve a cabo la subida del salario mínimo interprofesional para el año 2021 no será de aplicación el incremento previsto en el RD-ley 28/2018, por lo que los contribution rates aplicables por contingencias profesionales y por cese de actividad de los trabajadores autónomos incluidos en el RETA y en el REMAR serán los vigentes a 31 de diciembre de 2020.

  • Los trabajadores autónomos que a 31 de enero de 2021 vinieran percibiendo la prestación extraordinaria de cese de actividad para los trabajadores autónomos afectados por una suspensión temporal de toda la actividad, como consecuencia de resolución de la autoridad competente, como medida de contención de la propagación del virus COVID-19 contemplada en el apartado 1 del artículo 13 del Real Decreto-ley 30/2020, podrán continuar percibiéndola durante el tiempo que permanezca la actividad suspendida y hasta el último día del mes siguiente al que se levante dicha medida o hasta el 31 de mayo de 2021 si esta última fecha es anterior.

  • A partir del 1 de febrero de 2021, los trabajadores autónomos que se vean obligados a suspender todas sus actividades como consecuencia de una resolución adoptada por la autoridad competente como medida de contención en la propagación del virus COVID-19, tendrán derecho a la prestación extraordinaria de cese de actividad con una regulación muy similar a la mencionada en el apartado anterior, que tendrá una duration máxima de 4 meses, finalizando el último día del mes en que se acuerde el levantamiento de las medidas o el 31 de mayo de 2021 si esta última fecha es anterior.

Para poder causar derecho a esta prestación es necesario estar afiliado y en alta en el RETA o, en su caso, en el REMAR, antes del 1 de enero de 2021 y hallarse al corriente en el pago de las cuotas.

En general, The amount de la prestación será del 50 % de la base mínima de cotización que corresponda por la actividad desarrollada, que se incrementará en un 20 % en determinados supuestos de familia numerosa.

Deberá solicitarse dentro de los primeros 21 días naturales siguientes a la entrada en vigor del acuerdo o resolución de cierre de actividad. En el caso de que la solicitud se presente fuera del plazo establecido, el derecho a la prestación se iniciará el día de la solicitud.

Durante el tiempo que permanezca la actividad suspendida el trabajador autónomo se mantendrá en alta y quedará exonerado de la obligación de cotizar, desde el primer día del mes en el que se adopta la medida de cierre de actividad hasta el último día del mes siguiente al que se levante dicha medida, o hasta el 31 de mayo de 2021 si esta última fecha es anterior

La prestación es incompatible, con la percepción de una retribución por el desarrollo de un trabajo por cuenta ajena, salvo que los ingresos del trabajo por cuenta ajena sean inferiores a 1,25 veces el importe del SMl; con el desempeño de otra actividad por cuenta propia, con la percepción de rendimientos procedentes de la sociedad cuyo actividad se haya visto afectada por el cierre, con la percepción de una prestación de Seguridad Social salvo aquella que el beneficiario viniera percibiendo por ser compatible con el desempeño de la actividad que desarrollaba. Para los trabajadores por cuenta propia incluidos en el REMAR será además, incompatible con las ayudas por paralización de la flota.

  • As of January 27, 2021, the self-employed who they can't cause right to ordinary termination of activity benefit compatible with self-employment provided for in article 7 of the new RD-law or the provision of cessation of “ordinary” activity regulated in articles 327 of the TRLGSS, may access the extraordinary benefit of cessation of activity regulated in article 6 of RD-law 2/2021, provided that they meet the requirements established in said article.

Para poder causar derecho a esta prestación es necesario be registered and up to date in the payment of contributions to the RETA or REMAR as a self-employed worker from before April 1, 2020, do not haver Tax computable net income from own-account activity in the first half of 2021 over € 6,650, and accredit in the first semester of 2021 lower taxable income from self-employment activity to the had in the first quarter of 2020.

La cuantía de la prestación será del 50 % de la minimum base contribution corresponding to the activity carried out.

The extraordinary benefit for cessation of activity may begin to accrue with effect from February 1, 2021 in the requests presented during the firsts 21 calendar days February, and will have a maximum duration of 4 months. Otherwise, the effects are set on the first day of the month following the presentation of the application and its duration may not exceed May 31, 2021.

This feature is incompatible in the same cases as the extraordinary benefit for cessation of activity for self-employed workers for a temporary suspension of all activity.

During the time that the activity remains suspended the discharge will be maintained in the corresponding special regime leaving the self-employed worker exonerated of the obligation to quote.

  • As of February 1, 2021, self-employed workers will be able to apply for the benefit for termination of “ordinary” activity (provided for in article 327 of the Consolidated Text of the General Social Security Law), provided that the requirements established in sections a), b), d) and e) of article 330.1 of the regulation are met, including that of having covered the minimum contribution period.

Access to the benefit will require to believe, in the first semester of the year 2021, a reduction de los taxable income of the activity on their own account More than 50% of those in the second half of 2019; as well as not having obtained during the indicated semester of 2021 about net returns above 7,980 euros.

This feature may be received no later than May 31, 2021, provided that the worker is entitled to it in the terms of article 338 TRLGSS (duration of the benefit).

Likewise, they will receive this benefit until May 31, 2021 those self-employed workers who are entitled to it on February 1, 2021, and see their right to termination provided for in the aforementioned provision exhausted before May 31, 2021, provided they meet the requirements for that purpose.

The recognition of the benefit will be carried out, on a provisional basis, by the mutual collaborators or the ISM, with effects of 1 February 2021 if requested dentro de los First 21 calendar days of February, or with effect from the day after the request in another case, must be regularized as of September 1, 2021.

LThe provision of cessation of activity may be compatible with employed work, when a certain income is not exceeded, with its amount reduced by 50%.

  • Recognition of the prestación extraordinary cessation of activity for seasonal workers It can be requested between September 27, 2021 and May 2021.

The benefit may begin to accrue effective February 1, 2021 and will have a duration maximum of 4 months, as long as the request be presented within the first 21 days natural February. Otherwise, the effects are set the day after the application is submitted, and its duration may not exceed May 31, 2021.

La cuantía of the benefit will be equivalent to 70% of the minimum base corresponding to the activity carried out in the RETA or, where appropriate, in the REMAR.

Seasonal workers are considered those self-employed whose only work during the years 2018 and 2019 would have been carried out in the RETA or in the ROW for a minimum of 4 months and a maximum of 6 in each of the years.

The self-employed worker will be considered to have performed a single job during the months of June to December 2018 and 2019 provided that, having been discharged in a social security scheme as a worker for others, she's tall no supere the 120 days throughout those two years.

The requirements to cause the right to benefit will be:

  1. a) Have been registered and listed in the RETA or REMAR as a self-employed worker for a minimum of 4 months and a maximum of 6 months in each of the years 2018 and 2019, provided that this time frame covers a minimum of 2 months in the first half of the year.

  1. b) Not having been registered or assimilated to registration as an employee in the corresponding Social Security scheme more than 60 days during the first half of 2021.

  1. c) No obtain during the first half of the year 2021 taxable net income that exceed 650 euros.

  1. d) Be up to date with the payment of Social Security contributions. Invitation to payment mechanism.

During the receipt of the benefit there will be no obligation to quote, the worker remaining in a situation of registration or assimilated to registration.

This feature will be incompatible con el 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. With self-employment and with the receipt of income from the company whose activity has been affected by the closure, when the income received in the first half of 2021 exceed 6,650 euros. As regards self-employed workers included in the REMAR, the benefit for cessation of activity will also be incompatible with the receipt of aid for fleet stoppage.