We summarize all the information on the benefit for cessation of activity of self-employed workers. Requests for extraordinary benefits for cessation of activity by COVID-19 are handled through the Mutual Social Security Collaborator that the self-employed person has been assigned. Consequently, the request must be made at said Mutual Society, by electronic means, through an application form (in which personal data is filled in) to which the photocopy of the DNI and form 145 (completed and signed) must be attached. .
They will have the right to receive the benefit:
a) The activities they are left suspended en RD 463 / 2020 (State of alarm).
b) Your billing in the calendar month prior to the request is 75% lower in relation to the average turnover of the previous calendar semester.
Requirements:
- Be registered in the RETA on 14/03/2020 (statement of alarm status).
- Be included in the activities required to close in RD 463/2020 or be able to credit a 75% reduction in the calendar month prior to the request with reference to the previous calendar semester.
- Be up to date with the payment of fees, or regularize it in 30 calendar days.
- The withdrawal from the scheme should not be processed to cause the right to the benefit.
Duration:
- One month or until the last day of the month in which the alarm state ends, in the event of an extension.
amount:
- The amount is the 70% for the regulatory base, which is the average of the bases for the 12 immediately preceding months.
- When there is no grace period (12 months quoted) the amount will be 70% of the minimum RETA base (minimum base € 944,40).
Benefits:
- Time collection will be understood as quoted y will not discount for future benefits.
- No the of lack 12-month minimum for collection.
- They remain exonerated of Social Security fees (they will not pay).
Compatibility: or ignored
- Compatible with the collection of any other benefit of the Social Security system, which has been collected and is compatible with the job. Eg pensions for active retired workers or recipients of a permanent disability pension).
Management of the benefit:
• Corresponds to Mutual of work accidents.
• Term Request: until the last day of the month following the end of the alarm state.
• Once the alarm status is finished, the review all resolutions and initiate the claim procedures in case of considering that the requirements are not met.
• The ENAC accreditation The reduction in billing will be carried out through the provision of accounting information that justifies it, in case of not keeping accounts by any means of evidence admitted in law.
In the case of opting for the benefit derived from the reduction of income, it would be convenient for the tax or accounting advisor to check if the accreditation is feasible, since the consequence of not being able to accredit it is the claim of the amounts received and the contribution of that period with the corresponding surcharges ...
Once the request has been made, the following documentation should be available to the Mutual, when required:
- Family book or equivalent document in the case of foreigners, if there are dependent children.
- TGSS certificate of being up to date with payment.
- If there is a deferment of fees pending payment to the TGSS: resolution of the General Treasury of Social Security, of the deferral of fees pending payment, and monthly supporting documents for payment and compliance with the terms established therein.
- If there are contributions abroad: supporting documentation of the contributions made abroad.
- Administrative or Judicial Resolution of recognition of the benefit or corresponding aid, if it had any granted.
- Specific documentation when alleging a reduction in monthly billing: Record book of invoices issued and received; daily book of income and expenses; record book of sales and income; book of purchases and expenses, or any other means of proof admitted in Law to accredit said reduction in billing.
