RDL 30/2020: Fourth Additional Provision.

To those workers who:

• They received PECATA until June 30.
• with lack sufficient in the contingency of cessation of activity.
• They intend to continue with their professional activity.
• They estimate a bad result in the 4th quarter of 2020.

1. Having received PECATA until the end (June 30).
2. Be in any of the following cases:

• Have received POECATA until September 30.
• Not having received any POECATA days between July 1 and September 30 (although you may have been a beneficiary of the contribution exemptions provided for in article 8 of RDL 24/2020).

3. Not having the ordinary age and the necessary deficiency to access the retirement benefit.
4. Be registered in the Special Regime.
5. Have coverage minimal deficiency ¹ of 12 months of contributions at the cessation of continuous activity and immediately prior to the application and not having been a beneficiary of POCATA in the last 18 months.
6. Be up to date with payment of contributions to the Special Regime (otherwise, the Mutual Fund will invite you to be up to date, within a non-extendable period of 30 days).
7. If you have employees in charge, you must be up to date with all labor and social security obligations with your workers.

⁽¹⁾ In applications for this benefit that are extensions of the POECATA, the requirement of not paying contributions upon cessation of activity is considered met.

1. Accredit a reduction in billing during the fourth quarter of 2020 of at least 75% in relation to the same period of 2019.
2. Do not obtain during fourth quarter ² of 2020 net returns exceeding €5,818.75. (€1,939.58/month ³).

⁽²⁾ In the wording of the standard, reference is made to the third quarter in the first paragraph of section 2 and to the fourth quarter in the second paragraph of that same section. For consistency and continuity with the requirements demanded in the previous provision, it is interpreted that this is an error and the references are both to the fourth quarter of 2020.

⁽³⁾ In the case of definitively ceasing the activity before December 31, 2020, the limit of €5,818.75 will be taken proportionally to the duration of the activity (computing in its entirety the month in which the withdrawal from the special regime occurs).

This benefit consists of 2 financial aids (which will likely be taxed in personal income tax):

1. The payment of a economic benefit ⁴ whose amount will be calculated by applying the 70% of the average contribution bases of the last 12 months, with the application of the maximum and minimum limits calculated on the IPREM based on the number of dependent children.
2. The payment corresponding to the contribution of the fee for common contingencies.

⁽⁴⁾ In the event of pluriactivity, that is, self-employment is being made compatible with work as an employee (if the conditions detailed below are met), the economic benefit will be calculated by applying the 50% of the minimum contribution base for the activity in which the self-employed worker is included (the maximum or minimum limits depending on the number of dependent children are not applicable).

Conditions that must be fulfilled simultaneously:

• Income from work third party account must not exceed the SMI by 1.25.
• The sum of the income for self-employment and employment do not exceed the SMI by 2.2.

If these limits are exceeded, self-employment will be incompatible with receiving the benefit.

Yes. While you receive the benefit and remain registered in the Special Regime, you have the obligation to enter all quotes ⁵ that it would be appropriate to enter an ordinary situation.

⁽⁵⁾ The fact that this benefit includes aid equivalent to the proportional part of the fee that you must pay for common contingencies does not exempt you from the obligation to pay it. The aforementioned help must be understood as “a compensation” of the expense that you are still obliged to make as contributions to the Special Regime.

The benefit will last maximum until January 31, 2021, provided that there is no prior cause for extinction.

The time of receipt of this benefit YES it will reduce the benefit periods for cessation of activity to which the beneficiary may be entitled in the future.

This benefit is incompatible with:

• Any Social Security benefit that has been received, unless it is compatible with self-employment activity.
• Carrying out work as an employee when the income derived from it exceeds 1.25 times the SMI, or when added to the income derived from self-employment it exceeds 2.2 times the SMI.
• Receive aid for fleet paralysis.

They will be the cause of extinction of the benefit:

• Reach the maximum duration planned for the benefit (January 31, 2021).
• The withdrawal from the Special Social Security Regime.
• Compliance with the ordinary age and the rest of the requirements to access the retirement benefit.
• The death of the beneficiary.

This benefit can be requested from October 1, 2020 to January 30, 2021, with the following effects:

• Applications submitted between October 1 and 23 ⁽⁶⁾(both inclusive): They will accrue the right to the benefit from October 1.
• Applications submitted after October 24 ⁽⁶⁾(inclusive): They will accrue the right to the benefit from the day following the submission of the application.

⁽⁶⁾ According to an official letter received from the Ministry on October 21, it is indicated that “from the limited time available to establish the computer mechanisms for the management of these new benefits […] the convenience of extend the application period for the benefits regulated in article 14 and fourth additional provision of Royal Decree-Law 30/2020, of September 29, until October 23 […]”.

We offer you two digital channels that will facilitate and guide you in your application. You can choose one or the other depending on whether you are already a registered user of our Digital Office or if you are not yet registered and do not want to create one.

Yes, the worker who has requested payment of this benefit can:

• Give up to the benefit at any time before January 31, 2021, the resignation taking effect the month following its communication.
• Return the benefit on your own initiative for cessation of activity without having to wait for the Mutua's claim, when it considers that it has not complied - or is not going to comply - with the access requirements conditional on the economic result of the fourth quarter of 2020.

(*) Annotations in red correspond to clarifications or issues subject to interpretation.