RDL 2/2022: Article 2

 

 

Who is this benefit aimed at?

To those self-employed workers who are forced to suspend all their activities 1 as a consequence of a resolution adopted by the competent authority as a measure to contain the spread of the virus COVID-19.

It would affect resolutions of total suspension of the activity:

  • With suspension of activity as of March 1.
  • With suspension of activity prior to March 1 but that had not been requested (2) as of February 28.

As of March 1, 2022, self-employed workers who are forced to suspend all their activities as a result of a resolution adopted by the competent authority as a measure to contain the spread of the COVID-19 virus, or maintain for the same reasons the suspension of their activity that began prior to the indicated date, they will be entitled to a financial benefit for cessation of activity of an extraordinary nature, in the terms established in this precept, provided that the following requirements are met.

Prerequisite access requirements

  1. Be registered in the Special Regime, at least 30 calendar days in advance of the date of the resolution that agrees to the suspension of the activity.
  2. Be up to date with payment of contributions to the Special Regime on the date of publication of the resolution agreeing to the cessation of the activity (otherwise, the Mutual Fund will invite you to be up to date, within the period non-extendable for 30 days).

(1)     This benefit is not aimed at those workers who are affected by reductions in opening hours, capacity limits, etc. that result in a reduction in billing.

(2)     A systematic interpretation of the previous suspension benefits leads to the conclusion that in the cases in which the suspension of the activity persists on February 28, 2022, it must be requested again from March 1, 2022 to be able to access the benefit regulated in art. 2 of RD-Law 2/2022.

What does the benefit consist of?

This benefit consists of 2 aids:

  • The payment of a economic benefit whose amount will be calculated by applying a certain percentage to the minimum contribution base that corresponds to the activity carried out .

To the amount of the resulting benefit,  the maximum or minimum limits based on the number of dependent children will not apply; However, the percentage applied to calculate the benefit will depend on the family situation:

Family situation

% applicable

Family unit (3) in which 2 or more members are entitled  to this same extraordinary benefit.

40%

(each)

Rest of cases

70%

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

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

What is the deadline to request this benefit and what effects will it have?

This benefit can be requested between March 1, 2022 and until July 20, 2022 (4).

The effects will depend on the filing date and whether the suspension of the activity for which you are requesting the benefit came into effect before or after March 1:

  1. Suspensions prior to March 1 presented until March 21 March (inclusive):
    • They will earn the right to the financial benefit from March 1 .
    • The exemption from the obligation to contribute will come into effect from March 1.
  2. Suspensions after March 1 presented within the first 21 calendar days following the entry into force  (effective date)  of the agreement or resolution to close the activity:
    • They will accrue the right to the financial benefit from the day following the adoption of the measure to close the activity.
    • The exemption from the obligation to contribute will arise from the first day of the month in which the measure to close the activity by the competent authority is adopted.
  3. Rest of the assumptions (late submissions):
    • They will accrue the right to the financial benefit from the first day of the month following that of the application.
    • The exemption from the obligation to contribute will arise from the first day of the month following that of the application.

 

(4) This benefit can be requested until July 20, 2022 since the maximum duration is until June 30 and the effects of applications submitted within 21 days Natural benefits following the adoption of the measure to close the activity will be born the day after the request and will give the right to an exemption from contributions from the 1st of the month in which the suspension resolution comes into force.

The most extreme case will be a possible suspension of activity declared on June 29, 2022. The benefit could be requested until July 20, 2022 and if presented within that period it would give rise to 1 day of benefit (corresponding to June 30, 2022) and the entire month of June 2022 would be exempt from contributions.

How long will the benefit last?

Provided that the application is submitted within the deadline:

The financial benefit will last:

  • From: the day following the adoption of the measure to suspend the activity by the competent authority (5).
  • Until:   the last day of the month in which the suspension of the activity is lifted with the maximum limit of June 30, 2022.

The exemption from the payment of fees will extend:

  • From: the first day of the month in which the measure of suspension of the activity is adopted by the competent authority (6).
  • Until: the last day of the following month in which the suspension of the activity is lifted and, at most, until June 30, 2022.

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.

 

(5) If the request for the benefit is submitted after the deadline, the financial benefit will be born from the first day of the month following the month of the request.

(6) If the application for the benefit is submitted after the deadline, the exemption from contributions will begin on the first day of the month following the month of the application.

Is there an obligation to continue contributing to Social Security?

It will depend on whether the request for the benefit has been requested within the deadline or not.

  • If the request for the benefit has been made on time: There will be NO obligation to contribute. As long as the registration in the corresponding Special Regime is maintained, the self-employed worker will be exempt from the obligation to contribute during the time that the activity remains suspended, extending this exemption to the month following the month in which the restriction is lifted. Until June 30, 2022 at the latest.
  • If the request for the benefit has been made after the deadline: the months that have passed since the suspension of the activity was declared and the month in which the benefit was requested will NOT be exempt from the obligation to contribute. These exemptions will come into effect from the month following the month of the request and will last until the month following the lifting of the restrictions. Until June 30, 2022 at the latest.

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

What are the incompatibilities with this benefit or the causes of termination?

 This feature is incompatible  with:

  • The performing work as an employee when the income derived from it exceeds 1.25 times the SMI.
  • With the performance of any other self-employed work whose activity has not been suspended by the competent authority.
  • With the perception of returns from the company whose activity has been affected by the closure.
  • Any Social Security benefit that has been received, unless it is compatible with self-employment.
  • Receive aid for fleet paralysis (in the case of Sea workers).

They will cause the termination of the benefit:

  • Reach the maximum duration planned for the benefit (June 30, 2022).
  • The withdrawal from the Special Social Security Regime.
  • The death of the beneficiary.

How can I process my request for access to this benefit?

We provide you with the specific form to request this benefit:

 

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

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