Ordinary Cessation of Activity Benefit (POCATA)

All those workers included in the Special Regime for Self-Employed or Self-Employed Workers (RETA), Self-Employed Agricultural Workers (SETA), Economically Dependent Self-Employed Workers (TRADE), and self-employed workers or assimilated shipowners included in the Special Regime for Sea Workers, whose compulsory contribution covers the cessation of activity of self-employed workers on January 1, 2019, who, for reasons beyond their control, temporarily or permanently cease the exercise of their activity due to any of the following reasons.

General assumptions

• Economic, technical, productive or organizational reasons that prevent continuing with the activity:
  • Economic losses: derived from the development of the activity in a full year, greater than 10 percent of the income obtained in the same period, excluding the first year of the start of the activity.
  • Executions and contests: judicial or administrative aimed at the collection of debts recognized by the executive bodies, which represent at least 30 percent of the income of the immediately preceding financial year.
  • The judicial declaration of bankruptcy that prevents continuing with the activity, under the terms of Law 22/2003, of July 9.
  • Reduction of 60% of the working day for all registered personnel with an obligation to contribute to the company or temporary suspension of at least 60% of the number of registered people with an obligation to contribute. (Exclusive situation for self-employed who have salaried workers).
  • Maintenance of debt due with creditors whose amount exceeds 150% of ordinary income in a given period. (Exclusive situation for self-employed who do not have salaried workers).
• Force majeure that determines the temporary (total or partial) or definitive cessation of the activity.
• Loss of the administrative license, provided that it constitutes a requirement for the exercise of economic or professional activity and is not motivated by the commission of criminal offenses.
• Gender violence/Sexual violence determining the temporary or definitive cessation of the activity.
• Divorce or agreement of s ep matrimonial aration in cases in which the self-employed divorced or s ep arado exercised family help functions in the business of his ex-spouse or of the person who has s ep plow.
• Death, disability or retirement of the spouse who owns the business with whom he or she performed family help functions.

 
Special assumptions

• Self-employed worker economically d ep endiente ( TRADE )

Benefits cessation of activity intended for self-employed workers who meet the conditions established in article 11 of Law 20/2007, of July 11, which approves the Self-Employed Work Statute, and in article 2 of Royal Decree 197/2009, of February 23, that the Self-Employed Work Statute is developed regarding the contract of the economically dependent self-employed worker.

• Termination of the contractual duration, work or service.
• Serious contractual breach by the client.
• Termination of the client's contractual relationship for justified cause.
• Termination of the client's contractual relationship for unjustified cause.
• Death, disability or retirement of the client.

The TRADE who, after ceasing their relationship with the client and receiving the cessation of activity benefit, contract again with the same client within a period of one year, counting from the moment the benefit was extinguished, will not be considered a legal situation of cessation.

• Working members of associated labor cooperatives
  • Cessation of the activity carried out in the cooperative due to unfair expulsion.
  • Termination for economic, technical, productive, organizational or Force Majeure reasons.
  • Cessation of the activity carried out in the cooperative due to the termination of the corporate bond of a fixed duration.
  • Due to gender violence among working members.
  • Cessation of work provision during the trial period.
  • The worker members – or applicants – of the associated labor cooperatives who, after definitively ceasing to provide work, and therefore, in the activity carried out in the cooperative, and having received CATA protection, re-enter the same cooperative society within a period of one year, counting from the moment in which the benefit was extinguished, will not be considered a legal situation of cessation.

• Self-employed workers due to their status as shareholders of a capital company

Those who involuntarily cease to hold the position of director or administrator of the company or in the provision of services to it, and the company has incurred losses greater than 10 percent percent of the income derived from the development of the activity in a full year, excluding the first year of commencement of the activity, or have reduced their net worth to below two-thirds of the share capital figure, and at the same time prove their cessation as administrator and/or director as well as having reduced the capital figure due to losses.

• Self-employed workers who carry out professional activity jointly
  • Economic, technical, productive or organizational reasons.
  • Loss of the administrative license, provided that it constitutes a requirement for the exercise of the economic or professional activity and is not motivated by the commission of criminal offenses.
  • Force majeure that determines the cessation, temporary or definitive, of the activity.
  • Gender violence determining the cessation, temporary or definitive, of the activity.
  • Divorce or marital separation agreement in cases where the divorced or separated self-employed performs family support functions in the business of his or her ex-spouse or of the person who has separated.

Self-employed workers who carried out their professional activity jointly with others and who, after ceasing their activity and receiving CATA protection, return to carry out their professional activity in the same entity within a period of one year, counting from the moment the benefit was extinguished, will not be considered a legal situation of cessation.
 

access to CATA protection will be granted to self-employed workers who meet the following requirements:

• At the time immediately prior to ceasing activity:
  • Be affiliated and registered.
  • Have professional contingencies covered in the corresponding Special Regime.
• Not be carrying out activity as an employee or self-employed person, even if its performance does not imply mandatory inclusion in the self-employed regime, except ep to in the cases of temporary cessation regulated in art. 331.1.a). 4th and 5th of the TRLGSS and partial temporary cessation due to force majeure, in which case the withdrawal from the special self-employed regime will not apply.
• Be up to date with the payment of contributions to Social Security on the date of the causative event.
• Having requested withdrawal from the corresponding special regime due to the cessation of activity, except ep to in the cases of temporary cessation regulated in art. 331.1.a). 4th and 5th of the TRLGSS or in total or partial temporary dismissal due to force majeure, where they must necessarily remain registered in the special regime.
• That at least 18 months have passed since the last protection recognition CATA .
• The specific grace period of 12 months of continuous contributions immediately preceding the causative event. (The specific waiting period of 12 months quoted upon cessation of activity to CATA, must be included in the 24 months immediately prior to the cessation of activity, will be effective as of January 1, 2023).
• Not enjoying any pension or benefit from Social Security, unless these have been compatible with the work that gave rise to CATA protection or the benefit derives from a temporary cessation included in the ep paragraphs 4 and 5 of art. 331.1.a) of the TRLGSS or due to partial temporary cessation caused by force majeure.
• Not having reached the ordinary age to qualify for the contributory retirement pension, unless the worker has not accredited the minimum contribution period, limiting this requirement exclusively to cases of permanent cessation and therefore excluding benefits for temporary cessation of activity or those for partial cessation due to force majeure.
• In the case of an establishment open to the public due to the concurrence of economic, technical, productive or organizational reasons, its closure will be required during the perc ep tion of the subsidy or its transmission to third parties. However, the self-employed owner of the property where the establishment is located may carry out acts of disposal or enjoyment of it that correspond to his right, provided that they do not imply the continuity of the self-employed person in the completed economic or professional activity. In cases of temporary cessation regulated in the ep igraph 4 and 5 of art. 331.1.a) of the TRLGSS, its closure will not be necessary.
• If the worker is self-employed or has one or more workers under his/her responsibility, it will be a requirement that he/she have complied with the guarantees, obligations and procedures regulated in labor legislation with respect to his/her employees.
• Be in a legal situation of cessation of activity and prove active availability for reintegration into the labor market, through training activities, professional guidance and promotion of entrepreneurial activity through the Public Employment Service or, where appropriate, the Social Institute of the Navy, not requiring the subscription of the activity commitment (employment demand) for the causes provided for in the ep ígraph 4º and 5th of art. 331.1.a) of the TRLGSS, nor when the cessation is temporary due to force majeure.

La duración de la prestación CATA se determinará en función de los períodos de cotización efectuados dentro de los 48 meses anteriores a la situación legal de cese de actividad (al menos 12 meses deben estar comprendidos en los 24 meses  inmediatamente anteriores al cese) con arreglo a la siguiente escala:

• Quienes teniendo derecho a la prestación por Cese de Actividad, y acreditaran un período de al menos seis meses pendiente de cobro, podrán percibir de una sola vez el importe de la prestación, cuando acrediten que van a realizar una actividad profesional como autónomos o destinen el 100% del importe a realizar una aportación al capital social de una entidad mercantil nueva o constituida en el plazo máximo de 12 meses antes a la aportación, siempre que vayan a tener el control efectivo de la misma, y a ejercer en ella una actividad profesional, encuadrados como trabajadores por cuenta propia.

• Prestación

El importe de la prestación se calculará con el 70% de la base reguladora media cotizada durante los 12 meses continuados e inmediatamente anteriores a la situación de  cese de la actividad, salvo  en los supuestos de cese temporal en el epígrafe 4º y 5º del art. 331.1.a) del TRLGSS y supuestos de cese temporal parcial causados por fuerza mayor (prestación 50% de la B.R). En función del número de hijos que el autónomo tenga a su cargo, se establecerán cuantías mínimas (80|107% IPREM) y máximas (175|200|225% IPREM) de la prestación CATA, salvo los supuestos previstos en los supuestos de cese temporal regulados en el epígrafe 4º y 5º del art. 331.1.a) del TRLGSS y supuestos de cese temporal parcial causados por fuerza mayor, cuyos porcentajes no le serán de aplicación.

En el Régimen Especial de los Trabajadores del Mar la base Reguladora se calculará sobre la totalidad de la base de cotización por esta contingencia, sin aplicación de los coeficientes correctores de cotización, y además, los períodos de veda obligatoria aprobados por la autoridad competente no se tendrán en cuenta para el computo del período de 12 meses continuados e inmediatamente anteriores a la situación legal de Cese de Actividad, siempre y cuando en esos períodos de veda no se hubiera percibido la prestación por cese de actividad.

• Cotización

El abono de la cotización de Seguridad Social al régimen correspondiente, excepto en los supuestos de cese temporal previstos en el epígrafe 4º y 5º del art. 331.1.a) del TRLGSS  donde la entidad gestora abonará el 50% de la B.R. corriendo a cargo del trabajador el otro 50%, siendo este último el responsable  de la totalidad del ingreso de la cotización de la Seguridad Social en la Tesorería General de la Seguridad Social .

• Formación, orientación profesional y promoción

Destinadas estas medidas a los autónomos beneficiarios de la prestación de cese de actividad,  no siendo necesario el cumplimiento de este requisito en los casos vengan por determinados por el cese temporal regulados en el art. 331.1.a). 4º y 5º del TRLGSS, ni cuando el cese de actividad sea temporal debido a la fuerza mayor.

Las dos primeras prestaciones serán satisfechas por los órganos gestores mientras que la tercera siempre será dispensada por el Servicio Estatal Público de Empleo (SEPE) o el Instituto Social de la Marina (ISM).
 

The right to CATA protection will be suspended in the following cases:

• During the corresponding period due to the imposition of a sanction for a minor or serious infraction as determined.
• During the serving of a sentence that involves deprivation of liberty.
• During the period of carrying out work as an employed or self-employed person, except in cases of temporary cessation of the activity provided for in ep paragraphs 4 and 5 of art. 331.1.a) of the TGRLSS or partial temporary cessation of the activity, whose duration in all cases is less than 12 months and provided that the monthly net returns obtained during the perc ep tion of the benefit are not higher than the amount of the minimum interprofessional salary or the amount of the base for which the person was contributing, if this is lower.
• During residence transfers abroad, for periods of less than 12 months, aimed at searching for or carrying out jobs, professional development or international cooperation. Likewise, the right to CATA protection will also suspend the occasional trip abroad (maximum once a year) for less than 30 calendar days and as long as it is previously communicated and authorized by the Mutual Fund.

The suspension of the right will entail the interruption of the payment of the benefit and the CATA contribution, without affecting the period of its perc ep tion, except in the case of a minor or serious sanction in the terms of the LISOS, in which the period of perc ep tion will reduce the time established by the sanction.

The recognition of the resumption will give the right to enjoy the corresponding economic benefit pending receipt, as well as the contribution, starting on the first day of the month following the month of the request for resumption.  If the aforementioned request is submitted after the aforementioned period has elapsed, the provisions of art. 337.5.

The right to the benefit and CATA contribution will be extinguished:

• Due to exhaustion of the duration of the benefit.
• By imposition of sanctions in the terms established in the LISOS.
• By carrying out work on a self-employed or employed basis for a period equal to or greater than 12 months, provided that this generates a new right to CATA protection as a self-employed.
• By reaching the age of ordinary retirement, except when the requirements to access the contributory retirement pension are not met.
• By recognition of retirement pension or permanent disability, without prejudice to the provisions of article 342.1. of the TGRLSS.
• By transfer of residence abroad, except in cases where the suspension or export of benefits is applicable in accordance with the rules of the European Union.
• By voluntary waiver of the right.
• Due to the death of the self-employed .

When the right to CATA protection is extinguished due to the performance of self-employed or employed work, the self-employed worker may choose, in the event that a new right to protection is recognized, between reopening the initial right for the remaining period and the bases and types that correspond to him, or having the right to protection generated by the new quotes made.

At the time of the request, the self-employed may expressly and in writing choose the right that they intend to have recognized. If the self-employed does not expressly opt in the request for any of the rights, the request will be understood to refer to the last right generated.

The option formulated expressly or by expiration of the period will be irrevocable and the contributions for the CATA protection for which it has not been opted may not be computed later for the recognition of a new right.

The perc ep tion of the CATA benefit is incompatible with employed work and self-employment, although its realization does not imply mandatory inclusion in any Special Regime, except ep to for the cases included in the ep igraph 4th and 5th of art. 331.1.a) of the TGRLSS or partial temporary cessation of the activity, as long as it complies with the requirements set out in the standard.

It will also be incompatible with obtaining pensions or economic benefits from the Social Security system, unless these have been compatible with the work that gave rise to CATA protection, as well as with measures to encourage cessation of activity regulated by sectoral regulations for different groups, or those that may be regulated in the future on a state basis.

With regard to the self-employed included in the Special Regime for Sea Workers, the benefit for cessation of activity will be incompatible with the perc ep tion of aid for cessation of the fleet.

In addition to the previously mentioned incompatibilities, the CATA benefit is considered incompatible:

• With contributory level unemployment benefits, subsidies, agricultural income and active insertion income.
• With paid research or cooperation activities.
• With the exercise by election or designation for public or union positions or paid Senior Administration Positions.
• With any other situation that implies the right to receive economic perc ep tions of a public nature, as substitutes for the income not received due to the cessation of the activity.
   

You can request the benefit through the following channels: