Financial assistance for cessation of activity for self-employed workers

This information has already been updated in accordance with the new provisions in Royal Decree-Law 11/2021 of 27 May.

For hace​r when dealing with serious economic consequences of the health crisis brought about by the virus COVID-19, have been multiplied in our legal system Social Security Institute's provisions that they put on at the disposal of self-employed workers, related to the cessation of its activity on a self-employed basis or with the reduction of the derivative revenues of the same, all of them managed by the collaborative mutual societies with the Social Security Institute.

In order to provide the information and the access on that of these financial assistance that it conforms to its specific situation, below, him present a series of questions whose replies him will drive at the consulting office of information and in the formulation of the corresponding application.

We remind you of the importance of choosing the type of benefit correctly, since the different types of benefit have different periods and requirements, so, if you make an incorrect application, this may mean that you cannot access the one requested or the one that actually corresponds to you, or you could suffer a delay and discount on part of your amount.

Please reply to the following questions:

Have you been obliged to temporarily suspend your business activity in compliance with a ruling by the competent authority, in which the closure or prohibition (not only the restriction of business opening hours or capacity, for example) of your self-employed business activity has been decided in order to prevent the spread of COVID-19?

YES
NO

It is suppositions in which the temporary suspension of the activity is produced as a result of the fulfillment of a resolution of the statutory authority (national, autonomous, provincial, municipal, etc.), issued specifically to avoid the propagation of the virus COVID-19, and whereby the close or ban of the activity is decided made by own account.

You can request an economic benefit equivalent to 70% of the corresponding minimum contribution base for this activity, which can be decreased from 70% to 40%, if you live with beneficiaries of this same benefit, linked by family bond or similar unit of coexistence up to the first degree of kinship by consanguinity or affinity.

The benefit may be received from the day following the adoption of the closure or prohibition of the self-employed activity by the competent authority, until the last day of the month in which its application is lifted, or in any event, until 30 September 2021, provided that the benefit is requested within 21 days of the entry into force of the resolution of the closure or prohibition or, until 21 June 2021 (if the activity was before 1 June and had not been previously requested); if it is formulated outside these periods, it would be received from the first day of the month following the application. The beneficiaries of this benefit at 31 May 2021, in order to continue to receive it due to continued suspension of activity on 1 June 2021, must also submit the application as indicated in this section, and will receive it no later than 30 September 2021.

During the time of the suspended activity, registration in the special regime will be maintained, and the obligation to pay contributions will be waived from the first day of the month in which the activity closure measure is taken (or from 1 June 2021, if the suspension of activity was prior to 1 June and had not been previously requested) until the last day of the month following the date of the lifting of this measure, or in every case, until 30 September 2021. If the application is made outside the legal period, the exemption will take place from the day on which the financial benefit comes into effect.

In this Regulations You can consult the requirements that you must meet to access this benefit, as well as the corresponding procedure for recognition and payment of it, as literally stated in the applicable standard.

And, from this Application form You can request FREMAP to recognise and pay the benefit, and in order to do so it is essential that you specify the administrative decision on your application (competent authority and date of resolution) by which the closure or prohibition of the self-employed activity has been decided and the date and official newsletter in which it was published; or, failing this, you must attach a copy of said resolution.

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It has you the season self-employed worker consideration?

YES
NO

You can request a benefit for self-employed workers who only remain on the special scheme during certain periods throughout each year, and who have been affected in their self-employed activity by the COVID-19 health crisis.

The financial benefit is equivalent to 70% of the minimum contribution base corresponding to the activity, which will be received at the latest until 30 September 2021, provided that it is requested no later than 21 June 2021. If requested outside this period, the effective date of the benefit would be deemed from the first day of the month following the application, so the benefits requested from 1 September 2021 would not come into effect.

During the perception of the provision there will not be obligation of paying contributions, remaining in situation of registration or assimilated to the registration in the special scheme.

The benefit can be requested until 31 August 2021, the requirements of which you can consult in this Regulations, through the next Application form.

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Account in its contribution to the Special Regime with the coverage of cessation of activity and it has paid contributions for these purposes the enough time to receive the ordinary provision? Take into account the next chart, where you can check which benefit period you may have, but you must subtract the periods you have previously received.

YES
NO

Do you think that your self-employed activity has suffered a reduction of more than 50% in income computable for tax purposes during the whole of the second and third quarters of 2021, compared to those occurring in the second and third quarter of 2019, and that, likewise, during the second and third quarter of 2021, you will not obtain net returns that are eligible for tax purposes of more than €7,980?

YES
NO

Have you had the right until 31 May 2021 to the ordinary benefit for cessation of activity, regulated in article 7 of Royal Decree-Law 2/2021, of 26 January, or the extraordinary benefit envisaged for self-employed workers who could not access it, regulated in article 6 of this standard?

YES
NO

We are sorry, but according to your response to the questions raised, you do not meet the requirements to access any of the benefits for cessation of activity managed by FREMAP.

For more information, can consult with this mutual society

Thank you.

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Do you believe that your income computable for tax purposes from your self-employed activity for the whole of the second and third quarters of 2021 will be lower than those in the same period of 2020 and that, and that, likewise, during the second and third quarter of 2021, you will not obtain net returns that are eligible for tax purposes of more than €6,650?

YES
NO

We are sorry, but according to your response to the questions raised, you do not meet the requirements to access any of the benefits for cessation of activity managed by FREMAP.

However, the General Treasury of the Social Security Institute may grant you partial exemption from your contributions, in a percentage that will decrease from June to September 2021, according to the following Regulations.

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Have you unsubscribed from the special regime as self-employed and want to apply for the ordinary benefit for cessation of activity?

YES
NO

You can request the benefit for cessation of activity compatible with the activity, which can be extended from 1 June 2021 to a maximum of 30 September 2021.

To qualify for the benefit, you must prove that your self-employed activity has suffered a reduction of more than 50% in income computable for tax purposes during the whole of the second and third quarters of 2021, compared to those occurring in the second and third quarter of 2019, and that, likewise, during the second and third quarter of 2021, you will not obtain net returns that are computable for tax purposes of more than €7,980.

If you request the benefit, until 21 June 2021 at the latest, you will be able to claim it from 1 June 2021; if you do not comply with this period, it will be paid from the first day of the month following the application, and therefore, it cannot be requested effectively after 31 August 2021.

It will receive a provision equivalent to 70% of the average of the contribution bases of the last twelve months, with the application of the maximum limts and minimum that it corresponds in accordance with its familiar situation or, where applicable, 70% of the minimum base of contribution corresponding to its activity. Similarly, the amount of the contribution will pay him to him for common contingencies.

In this Regulations it will be able to consult requirements that it owes fulfill to access this provision, as well as the corresponding procedure of recognition and deposit of the same, just as are literally collected in the applicable rule.

IMPORTANT: If the ordinary benefit consistent with the activity was exhausted in its entirety during its receipt in the period February to May 2021 (depending on the period of benefit generated by the cessation of activity contributions as at 1 February 2021), this new ordinary benefit compatible with the activity cannot be granted.

And, from this Application form you can request FREMAP to recognise and pay the benefit.

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Have you unsubscribed from the special regime as self-employed and want to apply for the ordinary benefit for cessation of activity?

YES
NO

The regulation contemplates an extraordinary cessation of activity benefit for those self-employed workers that cannot access the ordinary cessation of activity benefit, nor the benefit that is compatible with the self-employed activity as long as they had right to it until 31 May 2021, or the ordinary benefit for cessation of activity, regulated in article 7 of Royal Decree-Law 2/2021, of 26 January, or the extraordinary benefit envisaged for self-employed workers who could not access it, regulated in article 6 of this standard. Likewise, they must prove that their income computable for tax purposes from self-employed activity for the whole of the second and third quarters of 2021 will be lower than those in the same period of 2020 and that, likewise, during the second and third quarter of 2021, they will not obtain net returns that are eligible for tax purposes of more than €6,650.

This benefit can be claimed from 1 June 2021, provided that it is requested, before 21 June 2021, or from the first day of the month following the application, if it is made after this date. The benefit can be extended until 30 September 2021 at the latest, meaning it can only be requested effectively until 31 August 2021.

The amount of the benefit will be equivalent to 50% of the minimum contribution base for the corresponding business activity carried out. However, when persons united by family bond or similar unit of coexistence until the first degree of kinship by consanguinity or affinity live in the same home, and two or more members are entitled to this extraordinary cessation of activity benefit, the amount of each benefit shall be 40%.

While the benefit is being received, the worker shall remain registered or otherwise enrolled on the corresponding Special Social Security regime and is obliged to contribute. However, together with the aforementioned benefit, the contribution corresponding to common contingencies will also be paid to the beneficiary.

In this Regulations it will be able to consult everything the relative thing with this provision.

And, with this Application form it will be able to request to FREMAP the recognition and payment of the provision.

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