New cessation of activity benefits for self-employed workers regulated in Royal Decree-Law 2/2021 (4th Package)

On January 26, the Royal Decree-Law 2/2021, to reinforce and consolidate social measures in defense of employment. This RD-Law, among the support measures for the group of self-employed workers that it develops, establishes four new benefits.

The following table shows an explanatory table of the regulations, benefits, application deadlines and maximum duration of aid.

Types of benefits and legislation

The main changes and points of interest compared to their predecessors of RD-Law 30/2020 are summarized below:

Extraordinary cessation of activity benefit for self-employed workers affected by the temporary suspension of all activity as a result of a resolution by the competent authority (Art. 5. RD-Law 2/2021):

This benefit is intended for self-employed workers who are forced to suspend all their activities, as a consequence of a resolution adopted by the competent authority as a containment measure against the spread of COVID-19.

It can be requested from February 1, 2021 until the date of effect of the lifting, and may be carried out during the Next 21 calendar days at the date of the resolution. After this period, the accrual of the benefit will begin the day after the request and will end the last day of the month in which the activity restarts or at most the May 31, 2021.

It is very similar to the extraordinary benefit of suspension of regulated activity in art.13.1 of RD-Law 30/2020 in its requirements, amount, compatibility and will also be in its processing.

Extraordinary cessation of activity benefit for self-employed workers who are not eligible for the ordinary cessation of activity benefit or the extraordinary benefit regulated in RD-Law 2/2021 (Art. 6. RD-Law 2/2021):

This benefit is aimed at self-employed workers who:

• They cannot access to the ordinary benefit of cessation of activity regulated in article 327 et seq. of RD-Law 8/2015 (LGSS), nor to the extraordinary benefit regulated in art. 7 of RD-Law 2/2021.
• Don't have some net returns from your self-employed activity over €6,650 in it first half of 2021.
• Let them present a reduction in income taxable from self-employed activity during the 1st semester of 2021 compared with the 1st quarter of 2020.

The benefit can be requested from the February 1, 2021 and also has a period of 21 calendar days. Once this period has passed, it will accrue from the first day of the month following the request.   The deadline to request it is the April 30, 2021, being able to be perceived up to May 31, 2021.

The rest of the conditions and requirements are similar to those of the provision of article 13.2 of RD-Law 30/2020.

Right to the benefit of cessation of activity compatible with self-employment (Art. 7. RD-Law 2/2021):

This benefit is aimed at those self-employed workers who anticipate that during the coming months they will not recover previous activity levels to the crisis situation caused by the pandemic. Most of the access requirements and conditions are similar to those established in DA 4 of RD-Law 30/2020, but Royal Decree 2/2021 clarifies that they must:

• Accredit during the 1st semester of 2021 a reduction in taxable income from self-employment activity,more than 50% regarding the 2nd semester 2019.
  
  For these purposes, it will be understood that self-employed workers who pay taxes by objective estimation have experienced this reduction provided that the average daily number of workers affiliated and registered with the Social Security system in the corresponding economic activity, expressed in 4 digits (CNAE), during the period to which the benefit corresponds, is lower by more than 7.5 percent than the average daily number corresponding to the second half of 2019.
• Foresee not get during the 1st semester of 2021 taxable net returns higher than 7.980 €.

It can be requested from the February 1, 2021 with a submission deadline of 21 calendar days. Once the deadline has passed, the accrual of the benefit will begin the day after the request. The deadline for receipt will be May 31, 2021.

Extraordinary cessation of activity benefit for seasonal workers (Art. 8. RD-Law 2/2021):

According to RD-Law 2/2021, the following are considered seasonal workers:

• Self-employed workers whose only job over the years 2018 y 2019 would have been developed in the Special Regime for Self-Employed Workers or in the Special Regime for Sea Workers, during a minimum of four months and a maximum of six, in each of the years.
• For these purposes, it will be considered that the worker has carried out a single job in 2018 and 2019, provided that registration as an employee does not exceed 120 days throughout the years 2018 and 2019.

In addition, other requirements must be met such as:

• Not having been registered, or assimilated to registration, as an employed worker in the corresponding Social Security regime more than 60 days during the 1st semester of the year 2021.
• Not having obtained, during the 1st semester of 2021, some net income taxable that exceed the 6.650 €.

The benefit can be requested from the February 1, 2021, there being a period of 21 calendar days. Once the deadline has passed, the accrual of the benefit will begin the day after the request, establishing the deadline for receipt as the May 31, 2021.

If a self-employed worker were receiving the benefit of art. 13.1 of RD-Law 30/2020 and on January 31, 2021 his activity remained suspended,You do not have to carry out any additional procedures, since the 2nd Transitional Provision of RD-Law 2/2021 establishes the automatic extension until the activity resumes.

On the other hand, if the request for this cessation benefit due to suspended activity has not yet been made before 1/2/2021, it will be up to you to request it based on the provisions of RDL 30/2020.