RDL 30/2020: Fourth Additional Provision.

To those workers who:

• They received the PECATA until June 30.
• With sufficient deficiency in the contingency of cessation of activity.
• They intend to continue with their professional activity .
• They estimate a bad result in the 4th quarter of 2020.

1. Having perceived PECATA until the end (June 30).
2. Be in one of the following cases:

• Have received POECATA until September 30.
• Not having received any day of POECATA between July 1 and September 30 (although you may have been a beneficiary of the contribution exemptions provided for in art. 8 of RDL 24/2020).

3. Not having the ordinary age and the necessary deficiency to access the retirement benefit.
4. Be registered in the Special Regime.
5. Have covered the minimum grace period ¹ of 12 months of contributions upon cessation of continuous activity and immediately prior to the application and have not been a beneficiary of POCATA in the last 18 months.
6. Be up to date with the 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).
7. If you have employees in charge, you must be up to date with all labor and social security obligations with your workers.

⁽¹⁾ In applications for this benefit that are an extension of the POECATA, the requirement of the lack of contributions upon cessation of activity is considered met.

1. Accredit a reduction in turnover during the fourth quarter of 2020 of at least 75% in relation to the same period of 2019.
2. Do not obtain during the fourth quarter ² of 2020 net returns higher than €5,818.75. (€1,939.58/month ³ ).

⁽²⁾ In the wording the standard refers to the third quarter in the first paragraph of section 2 and to the fourth quarter in the second paragraph of that same section. For consistency and continuity with the requirements demanded in the previous benefit, it is interpreted that this is an error and the references are both to the fourth quarter of 2020.

⁽³⁾ In the case of permanently ceasing the activity before December 31, 2020, the limit of €5,818.75 will be taken from in proportion 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 aids (which will likely be taxed in personal income tax):

1. The payment of a 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 based 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, self-employment is being made compatible with work as an employee (if the conditions detailed below are met), the financial benefit will be calculated by applying 50% to the minimum contribution base for the activity in the one to 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 would correspond to pay in 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 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 as contributions to the Special Regime.

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

The time of receipt of this benefit 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.
• The performance of employed work 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 cause termination of the benefit:

• Reach the maximum duration planned for the benefit (January 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 October 1, 2020 to January 30, 2021, with the following effects:

• Applications submitted between October 1 and 23 ⁽⁶⁾ (both inclusive): will accrue the right to the benefit from October 1.
• Applications submitted after October 24 ⁽⁶⁾ (inclusive): will accrue the right to the benefit from the day following the presentation of the application.

⁽⁶⁾ According to an official letter received from the Ministry on October 21, it is indicated that “from the limited time margin that has been available to establish the computer mechanisms for the management of these new benefits […] the convenience of extending the application period for the benefits regulated in article 14 and fourth additional provision of the Royal Decree-Law is evident. 30/2020, from September 29, until October 23 […]”.

We put at your disposal 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:

• Resign the benefit at any time before January 31, 2021, with the resignation taking effect the month following its communication.
• Return on your own initiative the benefit for cessation of activity without having to wait for the Mutual Fund's claim, when you consider that you have not complied - or are not going to comply - with the access requirements conditioned on the economic result of the fourth quarter of 2020.

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