RDL 18/2021: Article 10

To those workers who:

• They intend to continue with their professional activity.
• They estimate a bad result in 3 ^er y 4 ^o quarter of 2021.
• count WITH the lack 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.

   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 application.
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 their 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 will be taken into account.^er and 4th quarter of 2019 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 (computing in its entirety the month in which the withdrawal from the special regime occurs).

1. 1. Accredit a reduction in income taxable 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 third and fourth quarter ⁽²⁾ of 2021 taxable net income exceeding €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 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 monthly payments of cessation of activity not consumed, 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 to the month in which the benefit accrued).

Otherwise, the benefit 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.

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

This benefit consists of 2 financial aid:

1. The payment of a  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 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.

⁽³⁾  In the event 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 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.

(*) 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. While you receive the benefit and remain registered in the Special Regime, you have the obligation to  enter all quotes ⁽⁴⁾  that it would be appropriate to enter an ordinary situation.

⁽⁴⁾ 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 February 28, 2022, 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 ordinary 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 (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): They will accrue the right to the benefit from October 1.
• Applications submitted after October 22 (inclusive): They will accrue the right to the benefit from the 1st of the month following the submission of the application.

We offer you 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:

• Give up to the benefit at any time before January 31, 2022, 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 conditioned on the economic result of the second half of 2021.

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