RDL 2/2021: Article 7

To those workers who:

• They count WITH the lack sufficient in the contingency of cessation of activity
• They intend to continue with their professional activity.
• They estimate a  bad result in 1 ^er semester of 2021.

Previous access requirements:

1. Be registered in the Special Regime.
2. Have the minimum waiting period of 12 months covered price to the cessation of continuous activity and immediately prior to the request.
3. Not having previously consumed all the months of benefit ¹ to whom the right has been generated with the contributions to cessation of activity, with the collection of the benefits regulated in article 9 of RDL 24/2020 and/or fourth additional provision of RDL 30/2020.
4. Not having been a beneficiary of the cessation of ordinary activity benefit in the last 18 months.
5. Be up to date with 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).
6. If you have employees in charge, you must be up to date with all labor obligations and social security with their workers.
7. Not having the ordinary age and lack necessary to access the provision of retirement.

⁽¹⁾   To know if there are months left to consume, the months of contributions to cessation of activity prior to the date of requesting this benefit will be computed. Depending on these months of contributions, the months of protection to which you are entitled will be obtained according to the following table.

The monthly payments of extraordinary benefits for cessation of activity that may have been received between the months of July 2020 and January 2021 (POECATA I and/or POECATA II) must be subtracted from these months of protection.

If there were months of protection left to consume, you would have the right to the benefit regulated in art. 7 RDL 2/2021, otherwise you should assess whether you can access the benefit regulated in the art. 6 RDL 2/2021. 

Conditional access requirement:

1. Accredit a reduction in income taxable from self-employed activity in the billing in the first half of 2021 of more than 50% in relation to those in the second half of 2019².
2. Do not obtain during first semester ² of 2021 taxable net returns of more than €7,980. (€1,330/month³).

⁽²⁾ To calculate the reduction in income, the period of registration in the second half of 2019 will be taken into account and will be compared with the proportional part of the income in the first half of 2021.

⁽³⁾  In the case of definitively ceasing the activity before May 31, 2021, the limit of €7,980 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).

This benefit consists of 2 financial aid:

1. The payment of a economic benefit ⁴ whose amount will be calculated by applying 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 depending on the number of dependent children.
2. The payment corresponding to the contribution of the  fee for common contingencies.

⁽⁴⁾ In the event of  pluriactivity, that is, 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.

Yes. While you receive the benefit and remain registered in the Special Regime, you have the obligation to enter all quotes ⁵ that it would be appropriate to enter an ordinary situation.

⁽⁵⁾   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 May 31, 2021, 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 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 (May 31, 2021).
• 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 February 1, 2021 to May 30, 2021, with the following effects:

• Applications submitted between February 1 and 21 (both inclusive): They will accrue the right to the benefit from February 1.
• Applications submitted after February 22 (inclusive): They will accrue the right to the benefit from the day following the submission of the application.

We offer you two digital channels that will facilitate and guide you in your application. 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 worker who has requested payment of this benefit can:

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

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