With the publication of the Royal Decree Law, 4 new benefits for the self-employed appear, which we detail below:

1.- SELF-EMPLOYED WORKERS WITH SUSPENSION OF ALL ACTIVITIES (article 5):

Self-employed workers who are forced to suspend all activity as a result of a resolution adopted by the competent authority may be eligible for this benefit.

Requirements:

• Being registered / registered in the Special Regime for Self-Employed Workers since before April 1, 2020.
• Be up to date with the payment of fees.

Amount:

• 50% of the minimum contribution base corresponding to the activity carried out.
• 70%, if it is a large family and it is the only income of the family unit.
• In cases of cohabitation in the same home with two or more people entitled to the benefit up to the first degree of kinship by consanguinity or affinity, it would be 40% of the minimum contribution base of their activity.

Price:

• Exemption from the obligation to pay social security contributions, if requested within the first 21 calendar days, until the month following the lifting of the closure measure.
• During the benefit period, it will be considered as having been contributed to and the contributions will be assumed by the managing entities.
• If the application is made later, the exemption will begin on the first day of the month in which the measure is adopted, but the period prior to the application will not be considered as having been paid into the social security system.

Duration:

• From the day after the date of the resolution that agrees to the closure, if requested within the first 21 days of February.
• If the application is made later, the benefit will begin from the date of the application.
• Completion date: May 31, 2021

Incompatibilities:

• Employment by others: when income exceeds 1.25 times the minimum wage.
• With another self-employed activity
• With social security benefits incompatible with the activity
• With income from a company that has suspended operations

2.- SELF-EMPLOYED WITHOUT A 12-MONTH WAITING PERIOD (article 6):

Self-employed workers who cannot qualify for the ordinary cessation of activity benefit because they do not have a 12-month qualifying period will be able to access, from the entry into force of Royal Decree-Law 2/2021 of January 26, the economic benefit for cessation of activity of an extraordinary nature.

Requirements:

• Not being entitled to the ordinary cessation of activity benefit, regulated in article 7 of RDL 02/2021.
• Being registered/registered in the special scheme for self-employed workers since before April 1, 2020
• Be up to date with payments.
• Not to have net income from self-employment in the first half of 2021 exceeding 6,650 euros.
• To demonstrate in the first half of 2021 lower income than that obtained in the first quarter of 2020.

Amount:

• 50% of the minimum contribution base corresponding to the activity carried out.
• In cases of cohabitation in the same home with two or more people entitled to the benefit up to the first degree of kinship by consanguinity or affinity, it would be 40% of the minimum contribution base of their activity.

Price:

• Exempt from the obligation to pay social security contributions.

Duration:

• Effective from February 1, 2021, if requested within the first 21 calendar days of February 2021.
• If the application is submitted from February 22, 2021 onwards, the benefit will take effect from the first day of the month following the submission of the application.
• Completion: May 31, 2021.

Incompatibilities:

• Employment by others: when income exceeds 1.25 times the minimum wage.
• With another self-employed activity
• With perceptions of returns from a company.
• With social security benefits incompatible with the activity.

3.- RIGHT TO BENEFITS COMPATIBLE WITH SELF-EMPLOYMENT (Article 7):

From February 1, 2021, self-employed workers will be able to apply for the benefit for cessation of activity provided for in article 327 of the consolidated text of the General Social Security Law, approved in Royal Decree-Law 8/2015 of October 30.

Requirements:

• Being registered / being enrolled in the Special Regime for Workers
• Having coverage for cessation of activity for 12 uninterrupted months (from February 2020 to January 2021).
• Be up to date with the payment of fees, and if you have employees, be up to date with labor obligations.
• Demonstrate a reduction in self-employment income of more than 50% in the first half of 2021, compared to the second half of 2019.
• Prove net income for the first half of 2021 of less than 7,980 euros.

Amount:

• 70% of your contribution base
• If the benefit is combined with employment, the amount will be 50% of the contribution base.

Price:

• The contributions must be paid into the General Treasury of Social Security and the mutual insurance company will pay you, along with the benefit, the amount of the contributions for common contingencies.

Duration:

• Effective from February 1, 2021, if requested within the first 21 calendar days of February 2021.
• If the application is submitted from February 22, 2021 onwards, the benefit will take effect from the first day of the month following the submission of the application.
• Completion: May 31, 2021.

Incompatibilities:

• Employment: when net income from employment and self-employment exceeds 2.2 times the SMI, taking into account that income received from employment will not exceed 1.25 times the SMI.

4.- SEASONAL SELF-EMPLOYED (article 8):

Those self-employed workers who have been registered and have contributed as their only job for between 4 and 6 months during the year 2018 and 2019, with a minimum of 2 months of contributions in the first half of each year, will be able to apply for the benefit.

Requirements:

• To have been registered and paid social security contributions for a single job for between four and six months in 2018 and 2019 (provided that a minimum of two months of contributions were made in the first half of each year). And, if you worked under the general scheme as an employee, that the registration period did not exceed 120 days in those years.
• During the first half of 2021, not having been registered as an employee for more than 60 days.
• Be up to date with payments of fees
• Not having obtained income exceeding 6,650 euros during the first half of 2021.

Amount:

• 70% of your minimum contribution base for your activity.

Price:

• Exempt from the obligation to pay social security contributions.

Duration:

• Effective from February 1, 2021, if requested within the first 21 calendar days of February 2021.
• If the application is submitted from February 22, 2021 onwards, the benefit will take effect from the first day of the month following the submission of the application.
• Completion: May 31, 2021.

Incompatibilities:

• Through employment.
• With social security benefits that are not compatible with their activity.
• With self-employment and income from a company that has suspended its activity, if during the first half of 2021 you have received more than 6,650 euros.

If you require our assistance to obtain more information or have any questions, please contact us via email at ambit@ambitassessor.com or at our offices.

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Judit Rodriguez

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• CESSATION OF ACTIVITY FOR THE SELF-EMPLOYED. NEW BENEFITS. Royal Decree-Law 2/2021 of January 26 - February 9, 2021