RDL 2/2021: Article 6

To those workers who:

• Do not have the possibility of benefiting from the benefits of ordinary cessation of activity established in articles 327 et seq. of RDL 8/2015 (LGSS), nor the cessation of activity compatible with self-employment provided for in art. 7 of RDL 2/2021 .
• They intend to continue with their professional activity .
• They estimate a bad result in the 1st semester  of 2021.

Previous access requirements

1. Be registered registered in the RETA or ReMAR   before  April 1, 2020 ¹ .
2. Not having been discharged from the Special Regime since April 1, 2020.
3. Be up to date with the payment of contributions to the Special Regime at the time of requesting the benefit (otherwise, the Mutual Fund will invite you to be up to date, within a non-extendable period of 30 days).

⁽¹⁾  Self-employed workers who were registered on April 1, 2020 or who cancel later cannot access this help.

Conditional access requirement

1. Accredit a reduction in income taxable for the activity during the first semester of 2021, compared to those obtained in the first quarter of 2020 ⁽²⁾ .
2. Not obtaining, during the first half of 2021, taxable net returns for the activity greater than 6,650 €

⁽²⁾  To calculate the reduction in income, the registration period in the first quarter of 2020 will be taken into account and will be compared with the proportional part of the income in the first half of 2021.

This benefit consists of 2 aids:

• The payment of one economic benefit  whose amount will be calculated by applying a certain percentage to the minimum contribution base  that corresponds to the activity carried out.
  
  The maximum or minimum limits depending on the number of dependent children will not apply to the amount of the resulting benefit. However, the percentage applied to calculate the benefit will depend on the family situation:

⁽³⁾  Family unit shall be understood as, For the purposes of this benefit, people who live in the same home and are united by family ties, or similar cohabitation units (de facto couples), up to the first degree of kinship by consanguinity or affinity.

• The exemption from the obligation to contribute  (taking the exemption period as paid).

No , during the time that the benefit is received and registration in the corresponding Special Regime is maintained, the self-employed worker will be exempt from the obligation to contribute.

The period during which the self-employed worker is exempt from the obligation to contribute will be understood as having contributed.

The benefit will have a maximum duration of until May 31, 2021, provided that there is no prior cause for termination.

The time of receipt of this benefit will not reduce the benefit periods for cessation of activity to which the beneficiary may be entitled in the future.

This feature is  incompatible  with:

• Any feature of the Social Security that was being received, unless it was compatible with self-employment activity.
• The performance of work as an employee when the income derived from it exceeds 1.25 times the SMI.
• The perception of returns from a company.
• Receive aid for fleet paralysis (for Sea workers).

They will cause the termination of the benefit:

• Reach the necessary deficiency to access the ordinary cessation of activity benefit provided for in art. 7 of Royal Decree-Law 2/2021, or that regulated in title V of the General Social Security Law.
• Reach the maximum duration planned for the benefit (May 31, 2021).
• The withdrawal from the Special Social Security Regime.
• The death of the beneficiary.

This benefit can be requested from February 1, 2021 to April 30, 2021, with the following effects:

• Applications submitted between February 1 and 21 (both inclusive): will accrue the right to the benefit from February 1.
• Applications submitted after February 22 (inclusive): will accrue the right to the benefit from the first day of the month following the month in which the application is submitted.

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 ³ .

Yes, the worker who has requested payment of this benefit can:

• Resign  to the benefit at any time before May 31, 2021, 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 first half of 2021.

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