RDL 11/2021: Article 5
Exemption from contributions in favor of self-employed workers who have received some type of benefit for cessation of activity under the provisions of Royal Decree-Law 2/2021, of January 26, on the reinforcement and consolidation of social measures in defense of employment.
Who is this help for?
To those self-employed workers who, as of May 31, 2021, were receiving any of the benefits regulated in arts. 6 or 7 of Royal Decree-Law 2/2021, of January 26.
To those self-employed workers who exhaust the benefits referred to in article 6 of Royal Decree-Law 11/2021, of May 27, who may benefit from these exemptions from the end of the exemptions referred to in section 4 of said article and until September 30, 2021.
What does the help consist of?
This aid consists of an exemption from Social Security contributions and vocational training, according to the following scale:
a) Exemption of 90% in contributions corresponding to the month of June .
b) Exemption of 75% of the contributions corresponding to the month of July .
c) Exemption of 50% of the contributions corresponding to the month of August .
d) Exemption of 25% of the contributions corresponding to the month of September .
Is there an obligation to continue contributing to Social Security?
Yes, in order to benefit from these exemptions, the self-employed person must remain registered and contributing to the Special Regime until September 30.
How long will the help last?
The aid will affect contributions for the months of June, July, August and September.
What are the incompatibilities with this aid?
This aid will be incompatible with the receipt of any cessation of activity benefit in any of its modalities.
What is the deadline to request this aid and how can I process it?
Since the rule does not indicate anything, it must be understood that the TGSS will apply the exemptions ex officio without it being necessary to make any request.
(*) Annotations in red correspond to clarifications or issues subject to interpretation.
