Benefit for cessation of activity
What is it?
The Cessation of Activity of Self-Employed Workers (hereinafter protection TASTING), is mandatory, and is intended to protect the self-employed worker who, given the situation of total cessation of the activity (temporarily or definitively) that caused the registration in the special regime, wants to carry out an economic or professional activity for profit and cannot.
This protection represents progress in the project of achieving equity with the level of protection provided to the worker on behalf of others.
Protected persons
Workers included in the Special Regime for Self-Employed or Self-Employed Workers (RETA), Self-Employed Agricultural Workers (SETA), Economically Dependent Self-Employed Workers (TRADE), and Self-Employed Workers or Assimilated Shipowners included in the Special Regime for Seafarers, whose mandatory contribution for the cessation of activity coverage for self-employed workers began on January 1, 2019.
How is it processed?
- The amount of the benefit will be calculated with 70% of the regulatory basis average quoted price during the 12 continuous months immediately preceding the cessation of activity. Depending on the number of children the autonomous is in charge, minimum amounts (80|107% IPREM) and maximum amounts (175|200|225%) will be established IPREM) of the benefit TASTING.
In the Special Regime for Sea Workers,Regulatory base will be calculated on the entire contribution basis for this contingency, without application of the corrective coefficients of price, and furthermore, the mandatory closure periods approved by the competent authority will not be taken into account for the calculation of the period of 12 continuous months immediately preceding the legal status of Cessation of Activity, as long as in those closure periods the benefit for cessation of activity had not been received.
- The payment of the price of Social Security for contingencies common to the corresponding regime.
- Training measures, professional guidance and promotion of entrepreneurial activity for self-employed beneficiaries.
The first two benefits will be paid by the managing bodies while the third will always be provided by the State Public Employment Service (SEPE) or the Social Institute of the Navy (ISM).
Duration: the duration of the benefit TASTING will be determined based on the periods of price carried out within the 48 months prior to the legal situation of cessation of activity (at least 12 months must be continuous and immediately prior to cessation) in accordance with the following scale:
|
Contribution period (months quoted to CATA) |
|||||||
|
|
12-17 |
18-23 |
24-29 |
30-35 |
36-42 |
43-47 |
+ of 48 |
|
Duration of benefit |
4 months |
6 months |
8 months |
10 months |
12 months |
16 months |
24 months |
Those who are entitled to the benefit for Cessation of Activity, and who prove a period of at least six months pending collection, may receive the amount of the benefit in one go, when they prove that they are going to carry out a professional activity as self-employed or allocate 100% of the amount to make a contribution to the share capital of a new or incorporated commercial entity within a maximum period of 12 months before the contribution, provided that they are going to have effective control of it, and to exercise in it a professional activity, classified as self-employed workers.
The recognition of the right by the Mutual Fund will mean the enjoyment of the corresponding financial benefit from the day following the withdrawal from the special regime to which it was assigned takes effect.
Requirements
Access to CATA protection will be granted to self-employed workers who meet the following requirements:
- Not be carrying out activity as an employee or self-employed person, although its performance does not imply mandatory inclusion in the self-employed regime.
- At the moment immediately before ceasing the activity:
- Be affiliated and registered.
- Have professional contingencies covered in the corresponding Special Regime.
- Be up to date with the payment of Social Security contributions on the date of the causative event.
- Having requested withdrawal from the corresponding special regime due to the cessation of activity, except in the case of temporary cessation due to force majeure, where they must necessarily remain registered in the special regime.
- That at least 18 months have passed since the last recognition of CATA protection.
- Have contributed, for coverage of cessation of activity, a minimum period of 12 continuous months immediately prior to the legal situation of cessation.
- Not be enjoying any pension or Social Security benefit, unless these have been compatible with the work that gave rise to CATA protection.
- Not having reached the ordinary age to qualify for a contributory retirement pension, unless the worker has not proven the minimum contribution period.
- In the case of an establishment open to the public, its closure will be required during the receipt of the subsidy or its transmission to third parties. However, the self-employed owner of the property where the establishment is located may carry out acts of disposition or enjoyment of it that correspond to his right, provided that they do not imply the continuity of the self-employed person in the completed economic or professional activity.
- If the self-employed or self-employed worker has one or more workers under his/her responsibility, it will be a requirement that he/she have complied with the guarantees, obligations and procedures regulated in labor legislation with respect to his/her employees.
- Be in a legal situation of cessation of activity and prove active availability for reintegration into the labor market, through training activities, professional guidance and promotion of entrepreneurial activity through the Public Employment Service or, where appropriate, the Social Institute of the Navy.

