RDL 18/2021: Article 10

To those workers who:

• Intend to continue with their professional activity .
• They estimate a bad result in the 3rd ^er and 4th ^or quarter of 2021.
• They have WITH the lack of sufficient in the contingency of cessation of activity.

Previous access requirements

1. Lack of access.

   It is required to have a minimum of 12 months of contributions upon cessation of continuous activity and immediately prior to the application that have not been taken into account for the recognition of a benefit for cessation of previous activity.

   Note: it is not clear how the waiting period for access as an extension of the benefit regulated in art. 7 of Royal Decree-Law 11/2021, of May 27 (POECATA IV) and is being consulted by the Ministry.

   The cases that fall under this assumption will initially be redirected to benefits of art. 11 of RDL 18/2021, and if it is subsequently concluded that they have been entitled to the benefits of art. 10 would be automatically redirected to these because they are more favorable for workers.
2. In the case of direct access, not having been a beneficiary of the cessation of ordinary activity benefit in the 18 months prior to the request.
3. Be registered in the Special Regime.
4. Be up to date with the 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).
5. If you have employees in charge, you must be up to date with all labor obligations and social security  with your workers.
6. Not having the ordinary age and the necessary poverty to access the retirement benefit.

Conditional access requirements

Conditional access requirements

⁽¹⁾   To calculate the reduction in income, the registration period in the 3rd ^er and 4th quarter of 2019 will be taken into account and will be compared with the proportional part of the income in the same period of 2021.

⁽²⁾  In the case of definitively ceasing the activity before December 31, 2021, the limit of €8,070 will be taken proportionally to the duration of the activity (counting in its entirety the month in which the withdrawal from the special regime occurs).

1. 1. Accredit a reduction in taxable income from self-employed activity in billing in the third and fourth quarters of 2021 of more than 50% in relation to those in the same period of 2019 ⁽¹⁾.
   2. Do not obtain during the third and fourth quarters ⁽²⁾ of 2021 taxable net returns greater than €8,070. (€1,345/month).

Compliance with the deficiency requirement to access POECATA V will be calculated as follows:

1. Adding the contributions for cessation of activity for the 48 months prior to the month in which the requested benefit is accrued (which will depend on the date of submission of the application). Stopping adding when any contribution has been computed for the prior recognition of an ordinary cessation of activity benefit.
2. 12 monthly payments will be subtracted from the value obtained if any of the POECATA I and/or POECATA II benefits have been received; Another 12 monthly payments will be subtracted if you have been a beneficiary of the POECATA III benefit and another 12 monthly payments will be subtracted if you have been a beneficiary of the POECATA IV benefit.

In total, if the 4 previous POECATA benefits have been received, a maximum of 36 monthly payments will be deducted (as consumed).

3. If the result obtained is greater than 12 unconsumed monthly cessation payments, there would be enough CATA contributions to access POECATA V directly (as long as you have not been a beneficiary of the ordinary cessation benefit in the previous 18 months and you have 12 months of continuous and immediate CATA contributions per month in the benefit accrued).

Otherwise, the feature could not be recognized.

Note: the calculation of the waiting period to access by extension of the previous POECATA IV is pending clarification by the Ministry. As long as instructions are received, access through this route will not be recognized.

From Fraternidad-Muprespa we provide you with a tool to facilitate the verification of these requirements.

This benefit consists of 2 financial aids:

1. The payment of one   economic benefit ⁽³⁾. The amount of the benefit will be the same as that received on September 30, 2021, when accessed through its extension, and in the case of direct access it will be calculated as 70% of the average of the 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 .

⁽³⁾ In the case of pluriactivity , that is, that 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 do not apply).

Conditions  that must be met simultaneously:

• The income from work as an employee must not exceed the SMI* by 1.25 .
• The sum of income from self-employment and employment does not exceed the SMI* by 2.2 .

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

(*) Please note that, as of September 1, 2021, the SMI has gone from €950/month to €965/month [art. 1 of Royal Decree 817/2021, of September 28, which sets the minimum interprofessional salary for 202].

Yes. As long as you receive the benefit and remain registered in the Special Regime, you have the obligation to   pay all the corresponding contributions ⁽⁴⁾  enter an ordinary situation.

⁽⁴⁾ The fact that this benefit includes help equivalent to the proportional part of the fee that you must pay for common contingencies, does not exonerate you from the obligation to pay it. The aforementioned aid should be understood as “compensation” for the expense that is still required to be made in connection with contributions to the Special Regime.

The benefit will have a maximum duration of until February 28, 2022 , provided that there is no prior cause for termination.

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

 This feature is incompatible  with:

• Any Security feature Social benefit that has been received, unless it is compatible with self-employment activity.
• The performance of 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 cause the termination of the benefit:

• Reach the maximum duration planned for the benefit (February 28, 2022).
• 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, 2021 to January 31, 2022, with the following effects:

• Applications submitted until October 21 (inclusive): will accrue the right to the benefit from October 1.
• Applications submitted after October 22 (inclusive): will accrue the right to the benefit from the 1st of the month following the month of submission of the application.

We put at your disposal two digital channels that will facilitate and guide you in your request. 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 self-employed person who has requested payment of this benefit can:

• Resign  to the benefit at any time before January 31, 2022, with 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 claim Mutual, when it considers that it has not complied - or will not comply - with the access requirements conditional on the economic result of the second half of 2021.

(*) The annotations in red correspond to clarifications or questions subject to interpretation.