RDL 2/2021: Article 7

A aquellos trabajadores que:

• Cuentan CON la carencia suficiente en la contingencia de cese de actividad
• Pretenden continuar con su actividad profesional.
• Estiman un mal resultado en el 1^er semestre de 2021.

Requisitos de acceso previos:

1. Estar dado de alta en el Régimen Especial.
2. Tener cubierta la carencia mínima de 12 meses de cotización al cese de actividad continuada e inmediatamente anterior a la solicitud.
3. No haber consumido previamente todos los meses de prestación¹ a los que se ha generado derecho con las cotizaciones a cese de actividad, con el cobro de las prestaciones reguladas en el artículo 9 del RDL 24/2020 y/o disposición adicional cuarta del RDL 30/2020.
4. No haber sido beneficiario de la prestación de cese de actividad ordinaria en los últimos 18 meses.
5. Estar al corriente de pago de las cotizaciones al Régimen Especial (en caso contrario, la Mutua le invitaremos a ponerse al corriente, en el plazo improrrogable de 30 días).
6. En caso de tener trabajadores a cargo, deberá estar al corriente de todas las obligaciones laborales y de seguridad social con sus trabajadores.
7. No tener la edad ordinaria y la carencia necesaria para acceder a la prestación de jubilación.

⁽¹⁾   Para saber si quedan meses por consumir, se computarán los meses de cotización a cese de actividad anteriores a la fecha de solicitud de esta prestación. En función de dichos meses de cotización se obtendrán los meses de protección a que se tiene derecho conforme al siguiente cuadro.

A dichos meses de protección se le deben restar las mensualidades de prestación extraordinaria de cese de actividad que pudiera haber percibido entre los meses de julio 2020 y enero 2021 (POECATA I y/o POECATA II).

Si quedaran meses de protección por consumir, se tendría derecho a la prestación regulada en el art. 7 RDL 2/2021, en caso contrario debería valorar si puede acceder a la prestación regulada en el art. 6 RDL 2/2021. 

Requisito de acceso condicionado:

1. Acreditar una reducción de los ingresos computables fiscalmente de la actividad por cuenta propia en la facturación en el primer semestre de 2021 de más del 50% en relación a los habidos en el segundo semestre de 2019².
2. No obtener durante el primer semestre² de 2021 unos rendimientos netos computables fiscalmente superiores a 7.980 €. (1.330 €/mes³).

⁽²⁾ Para el cálculo de la reducción de ingresos se tendrá en cuenta el periodo en alta en el segundo semestre de 2019 y se comparará con la parte proporcional de los ingresos habidos en el primer semestre de 2021.

⁽³⁾ En el caso de cesar definitivamente en la actividad con anterioridad al 31 de mayo de 2021, el límite de los 7.980 € se tomará de manera proporcional al tiempo de la duración de la actividad (computándose en su integridad el mes en que se produzca la baja en el régimen especial).

This benefit consists of 2 financial aids:

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

⁽⁴⁾  In the case of pluriactivity, that is, that self-employment is being made compatible with other employment (if the conditions detailed below are met). below), the financial benefit will be calculated by applying 50% to 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 met simultaneously:

• The income from work as an employee must not exceed 1.25 of the SMI.
• 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.

Yes. As long as you receive the benefit and remain registered in the Special Regime, you have the obligation to pay all the contributions ⁵  that should be paid in an ordinary situation.

⁽⁵⁾    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 May 31, 2021, 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 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 employed work when the income derived from it exceeds the SMI by 1.25 times, 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 cause for the 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): 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 day following the 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 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 the need for 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.

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