The new aids for the Self-Employed were approved in the RDL11/2021, published on 27/05/21. In which new urgent measures for self-employed workers in the field of Social Security are regulated.
New Aids for the Self-Employed
Specifically, we refer to three types of measures.
Partial exemptions to the social security contribution.
As from June 1, 2021, the Self-Employed will be entitled to an exemption from their Social Security contributions and professional training. This will be for those included in the RETA, or in the REMAR. For this it is necessary that:
- they were receiving on 5/31/2021 any of the benefits for cessation of activity provided for in articles 6 and 7 of RDL 2/2021.
- if they remain registered in the corresponding special Social Security regime until 30/9/2021.
In this case, the exemptions will be 90%, 75%, 50% and 25% of the contributions. Corresponding to the months of June, July, August and September, respectively.
This exemption is incompatible with the receipt of the benefit for termination of activity in any of its modalities.
This new exemption will also be applicable to Self-Employed who exhaust the extraordinary benefits for termination of activity referred to in Article 6 of this RD-law 11/2020. That is, for temporary suspension of all activity. As from the end of the exemptions in the contribution provided for in said article and until September 30, 2021.
Benefit for cessation of activity compatible with self-employment.
As from June 1, 2021, the Self-Employed will be able to continue receiving this benefit until 9/30/2021 provided that:
- At 5/31/2021 they had been receiving the benefit for cessation of activity compatible with self-employment. Regulated in article 7 of RDL 2/2021.
- And who have not exhausted the benefit periods provided for in Article 338.1 of the Consolidated Text of the General Social Security Law.
- That during the second and third quarter of 2021, they meet the established requirements.
Likewise, as from June 1, 2021, the Self-Employed will be able to apply for the “ordinary” activity termination benefit (provided for in Article 327 of the Revised Text of the General Social Security Law), provided that:
- they meet the requirements set forth in paragraphs a), b), d) and e) of Article 330.1 of the regulation.
- including that of having covered the minimum contribution period and meet the requirements.
The right to receive this benefit will end on September 30, 2021.
Access to the benefit will require accrediting, in the second and third quarters of 2021:
- A reduction of the income computable for tax purposes of the self-employed activity of more than 50% of that of the second and third quarters of 2019.
- As well as not having obtained during the second and third quarter of 2021 a net income of more than €7,980.
Those who on May 31, 2021 were receiving the benefit provided for in article 7 of Royal Decree-Law 2/2021, will only be entitled to the new benefit if they had not used up the entire period provided for in article 338.1 of the TRLGSS on that date.
The amount of the benefit will be 70% of the minimum contribution base corresponding to the activity performed.
Extraordinary benefit for not having a vesting period for Cessation of Activity.
Self-employed workers will be able to access the extraordinary benefit for cessation of activity regulated in article 8 of the new RDL, as from 1/6/2021, provided that:
- They meet the requirements established in the latter.
- They are active and on 5/31/2021 were receiving any of the benefits for cessation of activity provided for in articles 6 and 7 of RD-Law 2/2021.
- And they are not entitled to the ordinary severance benefit provided for in the previous section. Benefit for cessation of activity compatible with self-employment.
In order to be entitled to this benefit it is necessary to:
- Be registered and up to date in the payment of contributions in the RETA. Or, as the case may be, in the REMAR. As a self-employed worker since before 1/4/2020.
- Not having net taxable income from self-employed activity in the second and third quarter of 2021 higher than €6,650.
- To prove that in the second and third quarter of 2021 the income computable for tax purposes from self-employment activity is lower than that of the first quarter of 2020.
The amount of the benefit will be 50% of the minimum contribution base corresponding to the activity carried out.
The extraordinary benefit for cessation of activity may start to accrue with effect from 1/6/2021 in the applications submitted during the first 21 calendar days of June. It will have a maximum duration of 4 months. Otherwise, the effects are fixed on the first day of the month following that of the presentation of the application and its duration cannot exceed 30/9/2021.
The self-employed worker, during the time he/she is receiving the benefit, must remain registered in the corresponding special regime. And pay into the TGSS the totality of the contributions applying the rates in force to the corresponding contribution base.
The collaborating mutual insurance company or, as the case may be, the Social Marine Institute, will pay the self-employed worker, together with the benefit for termination of activity, the amount of the contributions for common contingencies that would have had to be paid if the self-employed worker had not been carrying out any activity. In application of the provisions of Article 329 of the TRLGSS.
In view of the complexity of the regulations, Arrabe Integra is reviewing the particular casuistry in order to inform the self-employed in our portfolio who may be affected by the regulations.