RDL 18/2021: Article 8
Exemption from contributions in favor of self-employed workers who have received some form of benefit for cessation of activity under the provisions of Royal Decree-Law 11/2021, of May 27, on urgent measures for the defense of employment, economic reactivation and protection of self-employed workers.
Who is this help for?
To those self-employed workers who, as of September 30, 2021, were receiving any of the benefits regulated in arts. 7 and 8 of Royal Decree-Law 11/2021, of May 27.
To those self-employed workers who exhaust the benefits referred to in article 9 of Royal Decree-Law 18/2021, of September 28, who may benefit from these exemptions from the end of the exemptions referred to in section 4 of said article and until January 31, 2022.
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 October 2021.
b) Exemption of 75% of the contributions corresponding to the month of November 2021.
c) Exemption of 50% of the contributions corresponding to the month of December 2021.
d) Exemption of 25% of contributions corresponding to the month of January 2022.
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 January 31, 2022.
How long will the help last?
The aid will affect the contributions for the months of October, November and December 2021 and January 2022.
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 standard does not indicate anything, it should be understood that the TGSS will apply the exemptions ex officio without it being necessary to make any request.
(*) The annotations in red correspond to clarifications or issues subject to interpretation.
